CLA-2-63:OT:RR:NC:N3:349
Ms. Silvia Hall
All Strong Industry USA, Inc.
326 Paseo Tesoro
Walnut CA 91789
RE: The tariff classification of cellular and pleated shades from Taiwan
Dear Ms. Hall:
In your letter dated September 29, 2019, you requested a tariff classification ruling. Two samples were provided with your request. The samples will be retained by this office.
Sample 1 is a Cordless Blackout Cellular Shade, 23 inches (width) x 64 inches (length). The cellular shade is assembled from three inch wide x 23 inch long strips of a laminated nonwoven fabric; a layer of 100 percent polyester nonwoven fabric formed from recycled polyethylene terephthalate (RPET) is laminated to a layer of 100 percent polyethylene terephthalate (PET) black plastic sheeting. The strips are folded lengthwise and glued in succession to form a honeycomb pattern of 1½ inch single cells. The assembled shade is attached to 100 percent polyvinyl chloride (PVC) head and bottom-rails and packaged for retail sale with mounting brackets and hardware.
Sample 2 is a Cordless Light Filtering Cellular Shade of the same nonwoven shade material as Sample 1 but is without the laminated black PET sheeting. The assembly process, dimensions and accompanying hardware are also the same as Sample 1.
In your ruling request, you suggest both items are classified under subheading 3925.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: shutters, blinds and similar articles and parts thereof: Other. We disagree. Subheading 3925.30.5000 requires that the articles be constructed of plastic. This product is constructed of non-woven textile material. Therefore, it is precluded from classification in heading 3925.
The applicable subheading for the cellular shades will be 6303.92.2030, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances: Other: Of synthetic fibers: Other: Other: Window shades and window blinds.” The rate of duty 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