CLA-2 CO:R:C:G 088392 JMH
District Director
U.S. Customs Service
127 North Water St.
Ogdensburg, NY 13669
RE: Window shade rollers; composite good classified according to
the article which imparts the window shade roller units'
essential character; article of laminated paperboard;
article of wood; table, kitchen and other household article
of aluminum; table, kitchen and other household article
of iron or steel; metal spring
Dear Sir:
This is our response to Protest and Request for Further
Review 0712-90-000398, dated May 17, 1990. This protest concerns
the classification of certain window shade rollers.
FACTS:
The articles in question are various types of window shade
roller units. The window shade roller units vary according to
the constituent material of the roller/tube. The rollers/tubes
are either made of laminated paperboard, wood, aluminum or "tin.
(The product literature indicates that the "tin" rollers/tubes
are actually heavy cold rolled galvanized steel with a lock seam.
They are hereafter referred to as steel rollers/tubes.) The
rollers have a plastic and metal plug on one end and a metal
spring on the other. The metal spring causes the roller/tube to
roll and unroll the window shade that will eventually be attached
to the roller/tube.
The importer contends that the window shade rollers are
classified according to the constituent material of their
rollers. The importer claims the correct classification for the
wooden window shade rollers is in subheading 4421.90.90, HTSUSA,
as "Other articles of wood...Other...Other...", the correct
classification for the laminated paperboard window shade roller
is in subheading 4807.99.40, HTSUSA, as "Composite paper and
paperboard...Other...Other...", and the correct classification
for the aluminum and the metal window shade rollers is in
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subheading 8302.49.80, HTSUSA, as "Base metal mountings,
fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds...Other...Other..."
Your office, along with the National Import Specialist,
believes that all of the window shade roller units are classified
by their metal springs. Liquidation of all the window shade
roller units occurred under subheading 8302.49.60, HTSUSA, as
"Base metal mountings, fittings and similar articles suitable for
furniture, doors, staircases, windows, blinds...and base metal
parts thereof...Other... Other of iron or steel, of aluminum or
of zinc..." It is from this classification which this protest
arises.
ISSUE:
Whether the window shade rollers are classified according to
the constituent material of their rollers, or in subheading
8302.49.60, HTSUSA, as "Base metal mountings, fittings and
similar articles suitable for furniture, doors, staircases,
windows, blinds...and base metal parts thereof...Other mountings
fittings and similar articles, and parts thereof...Other..."
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation ("GRIs"). GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and...according to the
following provisions..."
The window shade rollers in question each consist of a
roller/tube made of various materials and a metal spring. Each
of these items have their own classifications. The metal springs
are provided for by heading 7320, HTSUSA, as "Springs and leaves
for springs, of iron or steel..." This is an eo nomine provision
for springs and takes precedence over any other heading in which
springs may be described.
The laminated paperboard rollers/tubes are described by
heading 4823, HTSUSA, as "...other articles of paper pulp,
paper, paperboard, cellulose wadding or webs or cellulose
fibers..." Heading 4807, HTSUSA, is not the correct provision for
the laminated paperboard window shade roller as the importer
believes. Heading 4807, HTSUSA, does not include articles made
of paper and paperboard such as the roller in question.
The wood rollers/tubes are correctly described by heading
4421, HTSUSA, as "Other articles of wood..."
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The aluminum rollers/tubes are provided for under heading
7615, HTSUSA, as "Table, kitchen or other household articles and
parts thereof, of aluminum..." The steel rollers/tubes are
provided for under heading 7323, HTSUSA, as "Table, kitchen or
other household articles and parts thereof, of iron or steel..."
It is the belief of this office that window shade rollers are
principally used in the household. Additional U.S. Rule of
Interpretations 1(a), HTSUSA, requires that goods are to be
classified according to their principal use. The aluminum and
steel rollers/tubes are not classified under heading 8302 which
describes the mountings and fittings for a window shade roller
unit. The rollers/tubes are not mountings and fittings, but are
the articles which are mounted or fitted.
As the above headings indicate, all four types of window
shade rollers are classifiable in two headings, the heading for
the metal spring (heading 7320) and the heading for the
roller/tube (heading 4421, 4823, 7323, or 7615). When goods are
classifiable in two or more headings GRI 3, HTSUSA, is
implemented. GRI 3 is one of "the following provisions"
mentioned in GRI 1.
GRI 3(a), HTSUSA, states that when two or more headings
describe a product, the heading which provides the most specific
description is preferred. However, when two or more headings
each refer to only a part of the components or materials of a
composite good then the headings are equally specific. A
composite good is a good made up of different components which
may be attached to one another to form a practically inseparable
whole, or it may consist of separable components if the
components are adapted so to be mutually complementary and the
components form a whole which would not normally be offered for
sale in separate parts. Explanatory Note (3)(b)(IX), Vol. 1,
Harmonized Commodity Description and Coding System ("HCDCS"), p.
4. The Explanatory Notes, although not dispositive, are to be
looked to for the proper interpretation of the HTSUSA. 54 Fed.
Reg. 35127, 35128 (August 23, 1989).
The window shade rollers are composite goods. The
components of the window shade rollers -- the metal spring and
the roller/tube -- are separable. However, the components are
mutually complementary and together form a unit which is not
usually offered for sale in separate parts. Metal springs are
not usually sold with rollers/tubes of various materials. Thus,
the window shade roller meets one of the tests to be a composite
good.
As a composite good under GRI 3(a) the headings in
contention are equally specific. Therefore, GRI 3(b), HTSUSA,
must be utilized. GRI 3(b) requires that composite goods are to
be classified according to the component which gives the good
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its essential character. The factors which determine essential
character will vary between different goods. Explanatory Note
GRI 3(b)(VIII), Vol. 1, HCDCS, p. 4.
It is the opinion of this office that the roller imparts the
essential character of the window shade roller. The roller is
the largest part of the unit. Without the roller the window
shade could not hang over the window. Although the metal spring
allows the window shade to be raised and lowered, it is the
roller that permits the window shade to function as a shade. The
spring merely assists in this function. In accordance with GRI
3(b) and GRI 1, the window shade roller is properly classified
according to the constituent component of the roller/tube.
The appropriate classification for the laminated paperboard
window shade roller unit is subheading 4823.90.65, as "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 of coated paper or paperboard...Other..."
The wood window shade roller unit is properly classified in
4421.90.90, HTSUSA, as "Other articles of
wood...Other...Other..."
The appropriate classification for the aluminum window shade
roller is in subheading 7615.10.90, HTSUSA, as "Table, kitchen or
other household articles and parts thereof, of aluminum...
Other..."
The steel window shade roller unit is properly classified in
subheading 7323.99.90, HTSUSA, as "Table, kitchen or other
household articles and parts thereof, of iron or steel...
Other...Not coated or plated with precious metal...Other..."
HOLDING:
In accordance with GRI 3(b), the window shade roller units
are composite goods which are classified by the article which
provides the units' essential character. The roller/tube
provides the units' essential character.
The appropriate classification for the laminated paperboard
window shade roller unit is subheading 4823.90.65, as "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 of coated paper or paperboard...Other..."
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The wood window shade roller unit is properly classified in
4421.90.90, HTSUSA, as "Other articles of
wood...Other...Other..."
The appropriate classification for the aluminum window shade
roller is in subheading 7615.10.90, HTSUSA, as "Table, kitchen or
other household articles and parts thereof, of aluminum...
Other..."
The steel window shade roller unit is properly classified in
subheading 7323.99.90, HTSUSA, as "Table, kitchen or other
household articles and parts thereof, of iron or steel...
Other...Not coated or plated with precious metal...Other..."
The protest should be allowed in part and denied in part. A
copy of this decision should be attached to the Form 19 Notice
of Action for the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division