CLA-2-46:OT:RR:NC:2:230
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Rd.
Elgin, IL 60123
RE: The tariff classification of woven window shade plaiting materials from China
Dear Ms. Evans:
In your letter dated June 23, 2009, you requested a tariff classification ruling on behalf of your client, Outlook Window Fashions.
The ruling was requested on five styles of woven window shade materials, in sheet form, composed primarily of natural fibrous plant materials. The five styles of window shade material will be imported in rolls measuring 10 feet wide x 60 feet long. After importation, the material will be cut to desired widths and lengths and manufactured into window shades by adding necessary shade fittings and hardware. A representative sample of each style was submitted.
The five styles of the woven window shade materials are identified as “Lacquer’d Tortoise Deluxe,” “Key West,” “Circlind,” “Natural Reed,” and “Andes.” The sheets consist of parallel horizontal rows of various plant materials placed side by side and woven together with polyester yarn. In the condition as imported, the edges and the ends of the sheets (rolls) will be open and unfinished.
The “Lacquer’d Tortoise Deluxe” style is composed of alternating bamboo strips, 11 mm wide, and bamboo rods, 2 mm in diameter. The bamboo strips may be in their natural state, painted, stained, or lacquered. The bamboo strips cover the greater surface area and provide the greater visual impact. Thus, the essential character of this style is imparted by the bamboo strips.
The “Natural Reed” style is composed of slender grass stems held together with vertically interwoven polyester yarn. The essential character of this style is imparted by the grass.
The “Andes” style is composed of strips of bamboo leaf held together with vertically interwoven polyester yarn. The essential character of this style is imparted by the bamboo.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRIs”). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes.” In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
Chapter Note 1 of Chapter 46, HTSUS, states as follows:
In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
Chapter Note 3 of Chapter 46, HTSUS, states as follows:
For the purposes of heading 4601, the expression “plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands” means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
The materials, namely, the bamboo strips, rods, and leaves and the grass stems, which constitute the essential character of the subject window shade materials (“Lacquer’d Tortoise Deluxe,” “Natural Reed,” and “Andes”), are plaiting materials within the terms of Chapter 46, heading 4601, HTSUS.
The applicable subheading for the “Lacquer’d Tortoise Deluxe” and the “Andes” styles will be 4601.92.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plaits, and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): other (than mats, matting and screens of vegetable materials): of bamboo, other (than plaits and similar products of plaiting materials, whether or not assembled into strips). The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the “Natural Reed” style will be 4601.94.4000, (HTSUS), which provides for plaits, and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens): other (than mats, matting and screens of vegetable materials): of other vegetable materials (other than bamboo or rattan): Other (than plaits and similar products of plaiting materials, whether or not assembled into strips): Other (than of willow or wood). The rate of duty will be free.
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/.
Your inquiry does not provide adequate and clear information for us to give you a classification ruling on the “Key West” and the “Circlind” styles. In the case of the “Key West” product, you state as follows: “… is made of 100% bamboo with a 2 strips of reeds in between each bamboo stick.” The sample shows that there are bamboo canes, bamboo rods, and twisted strips of unknown vegetable material. Please verify the composition of the “Key West” product, and clearly identify each material used.
In the case of the “Circlind” product, you state as follow: “… is made out of reed, grass and bamboo. The large slats are the reeds, the small matchsticks are bamboo and the twisted sticks are the grass.” Your description does not correspond to sample composition. Please verify and identify each material used to make the “Circlind” product.
When this information is available, you may wish to consider resubmission of your ruling request for the “Key West” and the “Circlind” products. The two samples submitted will be retained in our office for 60 days pending resubmission of the ruling request. Please include a copy of this letter with your submission.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division