CLA-2 CO:R:C:G 089167 JMH
TARIFF NO.: 4421.90.90, 4823.90.65, 7323.99.90, 7615.10.90
District Director
U.S. Customs Service
Main and Stebbins Sts,PO Bldg.
P.O. Box 1490
St. Albans, NY 05478
RE: Protest and Request for Further Review 0201-90-000405, dated
December 13, 1990; 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; PVC
centralizer/stabilizer; other articles of plastic
Dear Sir:
This is our response to Protest and Request for Further
Review 0201-90-000405, dated December 13, 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 are imported in various lengths, and 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
rollers are also imported with a PVC centralizer/stabilizer
bearing, a PVC "stick", that prevents noise during the operation
of the roller.
The importer contends that the window shade rollers are
classified according to the constituent material of their
rollers. Your office believes that all of the window shade
--2--
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, a metal spring, and a PVC
centralizer/stabilizer. 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 PVC centralizer/stabilizer is described in
heading 3926, HTSUSA, as "Other articles of plastics..."
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..."
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
--3--
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 l(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 units are classifiable in three headings, the
heading for the metal spring (heading 7320), the heading for the
PVC stabilizer/centralizer (heading 3926) 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, PVC
stick 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 and PVC sticks 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 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.
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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 roller is in
subheading 7615.10.90, HTSUSA, other household articles and parts
thereof, 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..."
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 Customs Form 6445A submitted with this protest appears
to be incomplete regarding the actual merchandise which was
entered. The entries in question should be dealt with according
to the principles expressed above. 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