CLA-2-63:OT:RR:NC:N3:349
Mr. Dexter C. Chapman
John F. Kilroy Co., Inc.
1 Cross Island Plaza, Suite 203E
Rosedale, NY 11422
RE: The tariff classification of window shade from China
Dear Mr. Chapman:
In your letter dated November 24, 2017, rejected back to you for additional information and returned January 24, 2018, you requested a tariff classification ruling on behalf of Greenpoint Décor, LLC. You submitted a sample swatch of the fabric used for the shade. The submitted sample will be retained by this office.
Item #0815 is a motorized window shade that is imported in a ready-to-install condition and packaged for retail sale. The window shade is made from polyester yarns that are coated with polyvinyl chloride (PVC). The coated yarns are then woven to create the mesh shade fabric. You provided the component material breakdown as 70 percent PVC and 30 percent polyester. The shade is reversible and functions to block light. All of the mounting hardware, tubing, motor, Wi-Fi chip, plastic control box, and software to control are included.
Item #0815 consists of different components, i.e., electric motor, shade, structural elements, which are classified in various headings of the Harmonized Tariff Schedule of the United States (HTSUS). When by application of GRI 2(b), HTSUS, or for any other reason, goods are prima facie classifiable under two or more headings, GRI 3, HTSUS, is applicable. In this case, classification is determined by application of GRI 3(b), HTSUS, which provides:
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Explanatory Notes Rule 3(b)(IX) states that:
For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.
This office is of the opinion that the motorized shade is a composite good because the components are adapted one to the other, are mutually complementary, and together form a whole which would not normally be offered for sale in separate parts to control the amount of light entering a room. Therefore, we need to determine which component imparts the essential character. It is our opinion that the lifting and lowering mechanisms of the window shade are ancillary to the protection the shade provides; therefore, the window shade provides the essential character of the composite good.
The applicable subheading for item #0815 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 duty rate 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