CLA-2-44:OT:RR:NC:2:230
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of woven window shade material from China
Dear Ms. Evans:
In your letter dated August 24, 2009, you requested a tariff classification ruling on behalf of your client, Outlook Window Fashions.
The ruling was requested on five styles of woven window shade materials. The five styles of window shade material will be imported in rolls measuring 10 feet wide x 60 feet long. After importation, the material will be cut to the customer’s specifications and assembled into window shades by adding the necessary fittings and hardware. A representative sample of each style was submitted.
The ruling was requested on five styles of woven window shade material identified as follows: “Ribcord White,” “Bahama,” “Seclude Natural,” “Raven,” and “Forestglen Autumn.” In the condition as imported, the edges and the ends of the sheets (rolls) will be open and unfinished.
The “Ribcord White” style is composed of flat wood strips and wood rods. The wood strips and wood rods are placed horizontally side by side and vertically woven together with 100% polyester yarn. The shade material is composed of 100% Radiata Pine, which has been painted white. The wood strips measure approximately 6 mm wide x 1.5 mm thick and the wood rods measure approximately 1.5 mm in diameter.
The "Bahama" style is composed of reed canes (round canes 6 to 10 mm in diameter) and bamboo rods (1 mm in diameter). The reed and bamboo are placed horizontally side by side and vertically woven together with polyester yarn. The “Bahama” style is composed of a repeating pattern of one reed cane (11 mm in diameter), two bamboo rods, one reed cane (8 mm in diameter) and four bamboo rods. The reed canes because of their size have the greater visual impact. Thus, the essential character of the “Bahama” shade material is imparted by the reed canes.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Chapter Note 1 of Chapter 46, (“HTSUS”), states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
Chapter Note 3 of Chapter 46, HTSUS, states as follows:
For the purposes of heading 4601, the expression “plaiting materials,
plaits and similar products of plaiting materials, bound together in
parallel strands” means plaiting materials, plaits and similar products
of plaiting materials, placed side by side and bound together, in the
form of sheets, whether or not the binding materials are of spun
textile materials.
General Rule of Interpretation 3 (b) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The vegetable components in the “Bahama” style window shade material consist of bamboo rods, which are in a state or form suitable for plaiting, interlacing, or similar processes, and reed canes, which are not materials in a state or form suitable for plaiting, interlacing or similar processes. Articles made of whole reed canes are generally within the terms of Chapter 44. In this regard, see Chapter 44, Note 1 (b) and Note 6.
The applicable subheading for the “Bahama” style window shade material having the essential character of reed canes will be 4421.90.9760, (HTSUS), which provides for other articles of wood, (other than those enumerated). The rate of duty will be 3.3 percent ad valorem.
The vegetable components in the “Ribcord White” style window shade material consist of wood strips and rods, which are in a state or form suitable for plaiting, interlacing, or similar processes. Thus, they meet the definition of “plaiting materials.”
The applicable subheading for the “Ribcord White” style window shade material of wood will be 4601.94.2000, (HTSUS), which provides for "Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): Of other vegetable materials: Other: Of willow or wood." The rate of duty will be 6.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give you a classification ruling on the
“Seclude Natural,” “Raven” and “Forestglen Autumn” styles. In the case of the “Seclude Natural,” “Raven” and “Forestglen Autumn” products, please provide the component breakdown by weight and value.
In the case of the “Seclude Natural,” “Raven” and “Forestglen Autumn” products, state the process that is used (from start to finish) to treat the braided grass, reed, and jute.
Additionally, in the case of the “Forestglen Autumn” product, identify the material used to make the twine (rope).
When this information is available, you may wish to consider resubmission of your ruling request for the “Seclude Natural,” “Raven” and “Forestglen Autumn” products. The three samples will be retained in our office for 60 days pending resubmission of the ruling request. Please include a copy of this letter with your submission.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division