CLA-2-39:S:N:N3G:221 866833
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of plastic valances and slats for
vertical blinds from Canada.
Dear Mr. LeClair:
In your letter dated September 5, 1991, on behalf of
Plastibec, Canada, you requested a tariff classification ruling.
The slats are composed of polyvinyl chloride. They will be
imported in various ways. The slats marked "A" and "A-1" are
contoured or bent. They have a slight lip running along the
length of each edge. The "A-1" slats differ from the "A" slats
only in that the former have a textured or embossed surface. The
"B" slats are essentially the same as the "A" and "A-1" slats
except that the "B" slats have a hole punched through them. The
"C" slats are flat and perforated. The valance is composed of
polyvinyl chloride. It is L-shaped and has channels running
along the length of two of its edges. There is no indication
that it is processed beyond this stage. As you requested, your
samples are being returned.
The applicable subheading for the slats that are perforated
(Item "C") or punched with a hole (Item "B") will be
3925.30.5000, Harmonized Tariff Schedule of the United States
(HTS), which provides for builders' ware of plastics, not
elsewhere specified or included: shutters, blinds and similar
articles and parts thereof, other. The rate of duty will be 5.3
percent ad valorem.
Goods classifiable under subheading 3925.30.5000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.7 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the valance and the "A" and
"A-1" slats will be 3916.20.0090, HTS, which provides for
monofilament of which any cross sectional dimension exceeds 1 mm,
rods, sticks and profile shapes, whether or not surface-worked
but not otherwise worked, of polymers of vinyl chloride, other.
The rate of duty will be 5.8 percent ad valorem.
Goods classifiable under subheading 3916.20.0090, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
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