CLA-2-39:OT:RR:NC:N4:421

Mr. Steven Wang
WHL Customs Broker Services, Inc.
11222 S La Cienega Blvd #528
Inglewood, CA 90304

RE: The tariff classification of a pleated shade from Taiwan

Dear Mr. Wang:

In your letter dated March 16, 2011, on behalf of Ching Feng Home Fashions Co., Ltd., you requested a tariff classification ruling.

A sample was provided with your letter. The product is a pleated or accordion window shade. The rail and header component is made of polyvinyl chloride (PVC) plastic. The pleated shade component, which you describe as “rock paper,” is polyethylene plastic sheeting with calcium carbonate filler.

The applicable subheading for the pleated window shade will be 3925.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders' ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds (including venetian blinds). The rate of duty will be 3.3 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division