CLA-2-44:OT:RR:NC:2:230
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Rd.
Elgin, IL 60123
RE: The tariff classification of rolls of woven window shade materials from China
Dear Ms. Evans:
In your letter dated July 31, 2009, you have resubmitted, with additional information, a request for a tariff classification ruling on behalf of your client, Outlook Window Fashions.
You are requesting a ruling on two styles of woven window shades materials composed primarily of vegetable materials. The subject window shade materials will be imported in rolls measuring 10 feet wide x 60 feet long. After importation, the materials 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 two styles of the woven window shade materials are identified as “Key West” and “Circlind.” 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 “Key West” style is composed (by value) of 50% reed (round canes 6 to 10 mm in diameters), 30% bamboo rods (1 mm in diameter), and 10% jute rope (2 mm in diameter). The components are held together with vertically interwoven polyester yarn. The reed canes, which are in the rough, cover the greater surface area, have the greater value, and because of their size have the greater visual impact. Thus, the essential character of the “Key West” shade material is imparted by the reed canes.
The “Circlind” style is composed (by value) of 50% bamboo strips, (6 mm wide by 2 mm thick), 30% grass stems (1 mm in diameter), and 20% jute rope (1 mm in diameter). The components are held together with vertically interwoven polyester yarn. The bamboo strips provide the greater value, area, and visual impact. Thus, the essential character of this style is imparted by the bamboo strips.
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 vegetable components, namely, the bamboo strips, the bamboo rods, and the grass stems, present in the subject window shades materials are plaiting materials within the terms of Chapter 46, HTSUS. However, the reed canes, which are present in the style “Key West,” are not materials in a state or form suitable for plaiting, interlacing, or similar processes. Articles made of whole reed canes are generally within the terms of Chapter 44. In this regard, see Chapter 44, Note 1(b) and Note 6. In addition, twine or ropes are present in both styles of the materials for shades in question. Chapter 46, Note 2 (b) excludes twine, cordage, ropes, cables, plaited or not (usually heading 5607).
The applicable subheading for the “Key West” style window shade material having the essential character of reed canes will be 4421.90.9760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood, (other than those enumerated) . The rate of duty will be 3.3 percent ad valorem.
The applicable subheading for the “Circlind” style window shade material having the essential character of bamboo strips will be 4601.92.2000, 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.
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/.
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