CLA-2-84:RR:E:NC:1:104

Mr. Michael E. Murphy
Baker & McKenzie LLP
815 Connecticut Avenue, NW
Washington, DC 20006

RE: The tariff classification of controllable shading and drapery track systems from Mexico

Dear Mr. Murphy:

In your letter dated April 19, 2007 on behalf of Lutron Electronics Co., Inc., you requested a tariff classification ruling.

The controllable shading and drapery track systems are used for commercial and residential applications. The systems aid in reducing glare, protecting furnishings from U/V damage and maximizing HVAC efficiency. The settings of both systems are electronically programmable so that window treatments can be programmed to stop at preset positions. The systems can also be equipped to receive infrared control signals and may be controlled by hand-held remotes in addition to the keypad controls. As you indicate in your letter, the track systems will be complete at time of importation from Mexico. The complete controllable shading systems consist of fabric shades, hem bars, one (or more) quiet electronic drive units (“QEDs”), roller tubes, roller bulk idlers, brackets and associated hardware. The complete drapery track systems consist of one or more QEDs, drapery tracks, brackets and associated hardware. Drapes are not included at time of importation

The applicable subheading for the complete controllable shading and drapery track systems will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in chapter 84: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division