CLA-2-46:OT:RR:NC:2:230
Ms. Lisa Waller
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of woven window shade materials from China
Dear Ms. Waller:
In your letter dated December 31, 2009 you requested a tariff classification ruling on behalf of your client, Outlook Window Fashions LLC.
The ruling was requested on four styles of woven window shade materials in sheet form. The four 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 the customer’s specifications and assembled into window shades by adding the necessary fittings and hardware. A representative sample of each style was submitted.
The four styles of the woven window shade materials are identified as “Harvest,” “Canita Sand,” “Laguna,” and “Rustic Weave.” 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 subject style “Harvest” is composed of bamboo rods and grass stems held together with vertically interwoven polyester yarn. The “Harvest” style is composed of a repeating pattern of one bamboo rod approximately 5 mm in diameter and ten grass stems approximately 2 – 3 mm in diameter. The essential character of the “Harvest” shade material is imparted by the grass stems.
The subject style “Canita Sand” is composed of jute strips, braided jute, bamboo reeds and bamboo strips held together with vertically interwoven polyester yarn. The “Canita Sand” style is composed of a repeating pattern of horizontal rows of one bamboo reed, braided jute, one flat bamboo strip, braided jute and three sections of alternating one bamboo rod, and three jute strips. The essential character of the “Canita Sand” is imparted by the braided jute and jute strips.
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.
The grass stems and jute, which constitute the essential character of the “Harvest and “Canita Sand” window shade materials, are plaiting materials within the terms of Chapter 46, heading 4601, HTSUS.
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.
General Rule of Interpretation 3 states as follows:
When, by application of rule 2(b) or for any other reason, goods are,
prima facie, classifiable under two or more headings, classification
shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be
Classified by reference to 3(a), shall be classified as if they consisted of the
Material or component which gives them their essential character, insofar as
this criterion is applicable.
The applicable subheading for the “Harvest” and “Canita Sand” style window shade materials will be 4601.94.4000, 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 other vegetable materials: 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 on the “Laguna” and the “Rustic Weave” styles. In the case of the “Laguna” product, you state as follows: “…consists of alternating parallel horizontal rows of bamboo and leaf.” Please verify the composition of the “Laguna” product, and clearly identify each material used. Please identify the type of leaf present. How is it processed? Specify the identity of the small and large diameter rods.
In the case of the “Rustic Weave” product, please identify the type of wood material present. Please provide a weight and value breakdown for the window shade components. What type of machine is used in the assembly of the product? Please direct questions and information for the “Rustic Weave” product to NIS Mitchel Bayer at (646) 733-3102.
When this information is available, you may wish to resubmit your ruling request for these styles. If you decide to resubmit your request, please include a copy of this letter.
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