CLA-2-39:RR:NC:SP:221 K89777
Mr. Richard Miller
Springs Window Fashions LP
7549 Graber Road
Middleton, WI 53562-1096
RE: The tariff classification of valance assemblies and valance parts from Mexico.
Dear Mr. Miller:
In your letter dated September 17, 2004, you requested a tariff classification ruling.
Samples were included with your letter. Item BDLVAL is identified as a standard channel panel valance assembly. It is a custom, made to order valance for a window blind assembly. The valance is in the form of a profile shape with a uniform L-shaped cross-section throughout its length. The profile incorporates two clear channels designed to accommodate a louver that matches the louvers hanging from the window blind head rail. Valances for outside the window mounting include side returns that cover the ends of the head rail. Inside mount blinds do not include returns. The imported assembly includes plastic hardware for mounting the valance to the head rail of the blind and, in the case of outside mount valances, plastic hardware for mounting the returns to the valance. All of the parts necessary to form a complete window blind valance assembly are imported packaged for delivery to a specific consumer.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied taken in order. GRI 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule) entered unassembled or disassembled. The imported components in the channel panel valance assembly are considered to comprise an unassembled window blind valance assembly.
You also ask for a ruling for the valance parts when imported separately and for the louver slats when imported in 9-foot lengths. The channel panel valance has a uniform L-shaped cross section throughout its length and incorporates two clear plastic U-shaped channels to accommodate a louver slat. The return is in the form of a curved slat with U-shaped clear plastic channels along each side to accommodate a matching louver slat. The clear channels on both the valance panel and on the returns are co-extruded at the time of manufacture. The slats are strips that are slightly curved and that have been extruded to incorporate very small raised rounded edges, or “lips,” along the sides. The L-shaped valance panels, returns and slats are all in the form of profile shapes that have not been further worked. All of these components are made of polyvinyl chloride (PVC).
The applicable subheading for the unassembled channel panel window blind valance assembly 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: shutter, blinds (including vertical blinds) and similar articles and parts thereof: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the L-shaped valance panels when imported separately, for the returns when imported separately, and for the louver slats with lips when imported in 9 foot lengths will be 3916.20.0091, 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 plastics: of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem.
You also indicate that you may import slats that do not incorporate lips. Louver slats that do not incorporate lips, whether or not they are slightly curved, meet the tariff definition of sheets and strips. The classification of these articles depends on the percentage of plasticizers in the PVC formulation. The applicable subheading for slats without lips that contain at least 6 percent plasticizers will be 3920.43.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: containing by weight not less than 6 percent of plasticizers: other. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for slats without lips that do not contain at least 6 percent plasticizers will be 3920.49.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: other. The rate of duty will be 5.8 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division