CLA-2 CO:R:C:G 086702 CB
Mr. Richard G. Seley
Rudolph Miles & Sons
4950 Gateway East
El Paso, Texas 79942
RE: Classification of textile mini blinds
Dear Mr. Seley:
This letter is in response to your letter of March 15, 1990,
on behalf of Studebaker Coachworks, Inc., requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for textile mini blinds.
FACTS:
According to the information you have provided, the subject
articles are mini blinds which will be produced in various models
for customized vans and recreational vehicles. The textile
portion of the blinds is 100 percent polyester. You have stated
that the textile material will be woven, pleated and cut to width
and length in the United States. You have also stated that all
components are of United States origin except for the string
which will be made in Sweden.
You have also requested a ruling on the applicability of
subheading 9802.00.80, HTSUSA, to the subject mini blinds
imported from Mexico.
ISSUE:
How are the subject mini blinds classified under the HTSUSA?
LAW AND ANALYSIS:
Classification
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
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is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that
the goods cannot be classified solely on the basis of GRI 1, and
if the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Heading 6303, HTSUSA, provides for curtains (including
drapes) and interior blinds; curtain or bed valances. The
Explanatory Notes to heading 6303, HTSUSA, provide that the
heading covers interior blinds which are usually opaque and of
the roller variety. The example given is of interior blinds for
railway carriages. Therefore, the Explanatory Notes indicate
that the heading is not limited to household type curtains and
interior blinds. The Explanatory Notes constitute the official
interpretation of the tariff schedule at the international level.
In view of the foregoing, the subject mini blinds are
classifiable under heading 6303, HTSUSA.
Reduced Tariff Eligibility
Subheading 9802.00.80, HTSUSA, provides a partial duty
exemption for:
Articles assembled abroad in whole or in part of
fabricated components, the product of the United
States, which (a) were exported in condition ready for
assembly without further fabrication, (b) have not
lost their physical identity in such articles by change
in form, shape or otherwise, and (c) have not been
advanced in value or improved in condition abroad
except by being assembled and except by operations
incidental to the assembly process such as cleaning,
lubricating and painting. [Merchandise covered by this
subheading was previously covered by item 807.00,
Tariff Schedule of the United States (TSUS).]
All three requirements of subheading 9802.00.80, HTSUSA,
must be satisfied before a component may receive a duty
allowance. An article entered under subheading 9802.00.80,
HTSUSA, is subject to a duty upon the full value of the imported
article, less the cost or value of the U.S. components assembled
therein, provided there has been compliance with the documentary
requirements of section 10.24, Customs Regulations
(19 CFR 10.24). In the instant case, all of the components
except the Swedish string are eligible for a duty allowance.
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HOLDING:
The subject mini blinds are classifiable in subheading
6303.92.0000, which provides for curtains (including drapes) and
interior blinds; curtain or bed valances; other, of synthetic
fibers. The textile category is 666 and the rate of duty is 12.8
percent ad valorem. The required visa quantity in kilos is the
total net weight.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
On the basis of the information submitted, it is our opinion
that the U.S. components exported to Mexico for assembly into
mini blinds, except for the Swedish string, will be entitled to
the duty allowances under subheading 9802.0080, HTSUSA.
Therefore, an allowance in duty may be made under this tariff
provision for the cost or value of the U.S. components, excluding
the Swedish string, upon compliance with the documentation
requirements of 19 CFR 10.24.
Regarding the Special Regime applicability, as of May 1,
1990, category 666 is no longer subject to quota restraints nor
subject to Special Regime treatment.
Sincerely,
John Durant, Director
Commercial Rulings Division