CLA-2-39:RR:NC:N2:221 H81099

Mr. Marcos Chang
Furnimex, Inc.
295 Fifth Avenue, Suite 310
New York, NY 10016

RE: The tariff classification of a window shade from China.

Dear Mr. Chang:

In your letter dated May 11, 2001, you requested a tariff classification ruling.

The sample submitted with your letter is a window shade on a roller. The shade is made from woven polyester scrim heavily coated on both sides with polyvinyl chloride (PVC) plastic material that is visible to the naked eye other than merely by change of color. This type of construction is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested.

The applicable subheading for the window shade will be 3925.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds. The general rate of duty will be 3.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division