CLA-2-46:OT:RR:NC:2:230
Ms. Lisa Waller
BDG International Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of window shade materials from China
Dear Ms. Waller:
In your letter dated December 31, 2009, you requested a tariff classification ruling on behalf of your client, Outlook Window Fashions LLC.
The ruling was requested on three styles of woven window shade materials in sheet form. The three styles of window shade materials will be imported in rolls measuring10 feet wide x 60 feet long. After importation, the materials 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 three styles of the woven window shade materials are identified as “Savannah”, “Sorrento” and “Tropicale.” The sheets consist of parallel horizontal rows of various plant materials placed side by side and woven together with polyester yarn. In the condition as imported, the edges and the ends of the sheets (rolls) will be open and unfinished.
The “Savannah” style is composed of braided palm leaves and jute rope held together with vertically interwoven polyester yarn. The “Savannah” style is composed of a repeating pattern of one braided palm leaf approximately 10 mm wide and three jute rope approximately 4 mm wide. The braided palm leaves because of their size have the greater area and visual impact. The essential character of the “Savannah” shade material is imparted by the braided palm leaves.
The “Sorrento” style is composed of braided palm leaves and bamboo strips held together with vertically interwoven polyester yarn. The shade material is constructed of 50% braided palm leaf and 50% bamboo strips. The “Sorrento” style is composed of an alternating pattern of one braided palm leaf approximately 10 mm wide and one flat bamboo strip approximately 10 mm wide. The essential character of the “Sorrento” shade material is equally imparted by the braided palm leaves and the bamboo strips.
The “Tropicale” style is composed of reed canes and grass stems held together with vertically interwoven polyester yarn. The “Tropicale” style is composed of a repeating pattern of one reed cane approximately 10 mm wide and four grass stems approximately 3 mm wide. The reed canes because of their size have the greater visual impact. The essential character of the “Tropicale” shade material is imparted by the reed canes.
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.
The palm leaf and the bamboo strips, which constitute the essential character of the "Savannah,” and "Sorrento" window shade materials, are plaiting materials within the terms of Chapter 46, heading 4601, HTSUS.
The reed canes, which constitute the essential character of the “Tropicale” window shade material, 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.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes.” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
GRI 3 states as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(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.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
In accordance to GRI 3(b), the applicable subheading for the “Savannah” style window shade materials will be 4601.94.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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, other, of other vegetable materials, other, other. The rate of duty will be free.
In accordance to GRI 3(c), the applicable subheading for the “Sorrento” style window shade materials will be 4601.94.4000, HTSUS, which provides for 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, other, of other vegetable materials, other, other. The rate of duty will be free.
In accordance to GRI 3(b), the applicable subheading for the “Tropicale” style window shade materials 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.
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/.
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