CLA-2-44:S:N:N8:230 806012
3916.90.5000; 7308.90.9590; 6303.92.2000;
7615.10.9000; 6303.12.0000
Mr. Raymond F. Sullivan, Jr.
Willkie Farr & Gallagher
Three Lafayette Center
1155 21st Street, NW
Washington, DC 20036-3384
RE: The tariff classification of components for prefabricated
conservatories from the United Kingdom, Indonesia and other
countries
Dear Mr. Sullivan:
In your letter dated January 17, 1995 you requested a tariff
classification ruling. The request was made on behalf of your
clients, Wickes plc and Hartford Conservatories, Inc.
In the above letter a request was made that confidential
treatment be accorded to certain identifying information.
However, in a subsequent letter dated February 3, 1995, the
request for confidential treatment was withdrawn.
A ruling (NY 897374 dated May 27, 1994) was previously
issued on imported kits of two styles of prefabricated
conservatories which contain all the parts except the glass
window panes, floor joists, base frame assembly and finishing
materials. The ruling remains in effect for such imported kits.
A ruling is now being requested on various components of the
conservatories which are to be imported separately from different
countries and then sorted into kits in the United States.
The components to be imported separately include fabricated
hardwood panels, beams and other wooden members. The panels
comprise the walls of the conservatories and are profiled, cut-
to-size, fully fabricated, assembled, bolt-drilled and treated
with a preservative prior to importation. The glass window panes
will be added after importation in the United States. Some of
the panels will be fabricated into french doors and their frames.
The beams and other wooden members are cut-to-size and treated
with a preservative. No other specific information showing their
shape and construction was submitted. Another wood product to be
imported consists of the slanted side portion between the wall
and the roof of one conservatory model. This portion is made of
slats which have ends cut to shape to fit the slant.
The wooden components are stated to be sourced and fully
processed in Indonesia and shipped directly from Indonesia.
However, in one part of your letter, you state that all wooden
components are fully fabricated in Malaysia.
The applicable subheading for the fabricated french doors
and their frames will be 4418.20.4000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), which provides for
builders' joinery and carpentry of wood; doors and their frames
and thresholds; french doors. The duty rate will be 7 percent
ad valorem.
The applicable subheading for the fabricated wall panels
will be 4418.90.4050, HTSUSA, which provides for builders'
joinery and carpentry of wood; other; prefabricated partitions
and panels for buildings. The duty rate will be 4.7 percent ad
valorem.
The applicable subheading for the side slats cut-to-shape
will be 4418.90.4090, HTSUSA, which provides for builders'
joinery and carpentry of wood; other; other. The duty rate will
be 4.7 percent ad valorem.
Articles classifiable under subheadings 4418.20.4000,
4418.90.4050, and 4418.90.4090, HTSUSA, which are products of
Indonesia and directly shipped from Indonesia are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
Articles classifiable under subheadings 4418.90.4050 and
4418.90.4090, HTSUSA, which are the products of and shipped
directly from Malaysia are entitled to duty free treatment under
the GSP upon compliance with all applicable regulations. French
doors classifiable in subheading 4418.20.4000, HTSUSA, which are
products of Malaysia are presently excluded from duty free
treatment under GSP.
Your inquiry does not provide enough information for us to
give a tariff classification ruling on the beams and other wooden
members. Your request for a ruling on these products should
include information on their construction, size and shape.
Other components of the conservatories to be imported
separately consist of triple wall polycarbonate roof panels,
steel structural tie rods, metal rafter plates, steel angle
center plates, ceiling panel shade assemblies, venetian window
blind assemblies, solar powered ceiling vents and panel bolts.
Your letter states that samples were submitted; however, no
samples were received.
The polycarbonate roof panels are stated to be fabricated in
England. The panels are extruded to shape in large rectangular
sections. The applicable subheading for extruded polycarbonate
roof profiles which have not been further worked will be
3916.90.5000, HTSUSA, which provides for profile shapes, whether
or not surface-worked but not otherwise worked, of other
plastics; other. The duty rate will be 5.8 percent ad valorem.
The steel structural tie rods, the metal rafter plates and
steel angle center plates are used to fix or stabilize the
rafters of the conservatory. You state that these will be
sourced at a later time in the United States; it is assumed that
initial shipments will come from the United Kingdom. The
applicable subheading for the tie rods, rafter plates and center
plates will be 7308.90.9590, HTSUSA, which provides for plates,
rods, angles, shapes, sections, tubes and the like, prepared for
use in structures, of iron or steel; other; other; other. The
duty rate will be 5.1 percent ad valorem.
The ceiling panel shade assemblies are used as interior
ceiling covers to control the amount of sunlight in the
conservatory. They consist of a shade made of 100 percent woven
polyester, an aluminum top roller and an aluminum bottom rod.
You requested classification of the ceiling shade as a complete
unit shipped in a prepackaged kit and classification of the shade
alone and the aluminum parts shipped separately.
The applicable subheading for the ceiling panel shade as a
complete unit and for the shade alone shipped separately from the
aluminum parts will be 6303.92.2000, HTSUSA, which provides for
curtains and interior blinds; other; of synthetic fibers; other.
The duty rate will be 12.6 percent ad valorem.
The applicable subheading for the aluminum roller and rod
shipped separately will be 7615.10.9000, HTSUSA, which provides
for other household articles and parts thereof, of aluminum. The
duty rate will be 3.7 percent ad valorem.
The venetian window blind assembly consists of blinds made
of 100 percent knitted polyester and a base of polyvinyl
chloride. The applicable subheading for the venetian blind will
be 6303.12.0000, HTSUSA, which provides for curtains and interior
blinds; knitted; of synthetic fibers. The duty rate will be 12.6
percent ad valorem.
The woven polyester ceiling panel shade assembly, the woven
polyester ceiling shade shipped separately and the knitted
polyester window blind fall within textile category designation
666. Based upon international textile trade agreements, products
of certain countries are subject to quota and the requirement of
a visa. As you stated only that the shades will be shipped from
England, the country of origin for these products is not known.
The country of origin of the polyester shades and blinds needs to
be determined prior to importation.
In addition, the designated textile and apparel categories
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Your inquiry does not provide enough information to give a
tariff classification ruling for the solar powered ceiling vent
or for the panel bolts. Your request for a classification of the
ceiling vent should include information on whether the unit
contains a blower and if it is activated by an internal
thermostat. Your request for a classification of the bolts
should include samples, descriptive sales literature and should
identify the component material that they are made of. The
country of origin for each should be clearly stated.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport