CLA-2-44:OT:RR:NC:2:230
Mr. Ricky Wang, Esq.
Norman International, Inc.
12301 Hawkins Street
Santa Fe Springs, CA 90670
RE: The tariff classification of a wooden window shutter from China or Mexico.
Dear Mr. Wang:
In your letter dated October 18, 2012, you requested a tariff classification ruling.
The ruling was requested on a wooden window shutter. A representative sample was submitted for our examination and will be returned to you, as requested.
The sample is an assembled wooden window shutter that measures approximately 31 ½” (w) x 25 ½” (h) x 2” thick. You state that the actual product will be custom made in various lengths and widths to suit customer specifications. The shutter consists of two hinged wooden shutter panels mounted within a rectangular wooden frame. The panels can be opened inward. The panels are composed of left and right stiles (vertical pieces) and top and bottom rails (horizontal pieces). Each panel includes one operable polyester fabric accordion shade which is mounted within the panel. The entire unit is to be mounted on an interior wall to frame a window opening.
The window shutter is constructed of multiple materials, i.e., wood and fabric that are prima facie classifiable in different headings. As such, it is a composite good whose classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the HTSUS 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 essential character of the subject window shutter is imparted by the wood that makes up the frame and shutter panels. The wood dominates in weight, value and overall area. The wood is the chief structural material and allows the item to function as a window shutter.
The applicable subheading for the wooden window shutter will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other. The general rate of duty will be 5.1 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division