CLA-2-63:OT:RR:NC:N3:349
Mr. Dexter C. Chapman
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of window shades from China
Dear Mr. Chapman:
In your letter dated November 24, 2017, rejected back to you for additional information and returned January 24, 2018, you requested a tariff classification ruling on behalf of Greenpoint Décor, LLC. Swatches of the shade material were submitted and will be retained by this office.
Item #0755 is a pleated paper shade that is imported in ready-to-install condition and is packaged for retail sale. The shade comes in varying dimensions, and is constructed of two layers of uncoated paper – one white and one black – that have been laminated together and pleated with 1-inch-deep, horizontal pleats. The shade is reversible and functions to block light. At the top end of the blind, there is an adhesive strip that is used to affix the blind to a window frame. The blinds can be trimmed to size, and can be raised by pleating the paper together and clipping into place.
Item #0812 is a cordless torsion spring activated flat roman window shade that is imported in ready-to-install condition and is packaged for retail sale. The shade will be made from 90 percent polyester and 10 percent linen ivory and white woven fabric. The back of the fabric is visibly coated with a textile flock. The flocking is composed from 100 percent acrylic fibers. The edges of the shade are hemmed. All of the mounting hardware and a steel tube will be included.
The applicable subheading for item #0755, pleated paper shade, will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for item #0812 will be 6303.92.2030, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtains or bed valances: Other: Of synthetic fibers: Other... Other: Window shades and window blinds.” The duty rate will be 11.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division