CLA-2-39:OT:RR:NC:N2:421
Daniel Gluck Simon Gluck & Kane, LLP
250 West 34th Street, Suite 4615
New York, NY 10119
RE: The tariff classification of PVC patio/deck shades from China
Dear Mr. Gluck:
In your letter dated August 21, 2015, on behalf of Gale Pacific USA, Inc., you requested a tariff classification ruling.
The merchandise at issue in your submission is referred to as “all-weather PVC patio/deck shades/blinds” (also described as “all-weather roller screens” in the supporting documentation that accompanied your request). The product, in its imported condition, consists of clear or tinted plastic sheeting wrapped around an aluminum tube that can be rolled up by means of a crank and wand operation. The patio/deck shades, which comes in a range of sizes, are intended for use with covered patios or decks to provide protection from the elements while maintaining a view to the outdoors. Individual screens can be attached to one another by means of zippered connectors on the edge of each plastic sheet, allowing a user to fully enclose a deck or patio area (though the screens must be unzipped before they can be rolled up). You suggest classification of the PVC patio/deck shades in 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 and similar articles…: Blinds (including venetian blinds). To support this position you cite several previous rulings where roll-up window shades of plastic have been classified in that provision, including New York Ruling Letters H81099 and N157135, dated May 24, 2001, and March 25, 2011 respectively. This office agrees that Customs has traditionally classified plastic window shades as “blinds” of Subheading 3925.30.1000. Additionally, we do find that the PVC patio/deck shades at issue in your request bear some similarities to the window shades that have been ruled upon in the past. However, your product differs from those articles in one important respect: they appear to be completely transparent in both directions.
The term “blinds” is not specifically defined in the HTSUS. The Oxford English Dictionary online edition defines the noun “blind” as: 1. Anything which obstructs the light or sight, and 2. A screen for a window, made of woven material mounted on a roller, of wire gauze, etc.; used to prevent the entrance of too much light, or to keep people from seeing in. The patio/deck shades at issue do very little to obstruct light and are incapable of preventing people from seeing in. The lack of any significant degree of opacity in the subject patio/deck shades would preclude them from being classified as “blinds” of 3925.30.1000.
While the PVC patio/deck shades would not be considered blinds, the product does share certain attributes with the window shades that have been ruled upon in the past, namely their method of operation and their ability to provide protection against inclement weather. Subheading 3925.30 provides for Shutters, blinds (including venetian blinds) and similar articles (emphasis added). As a result, the Patio/Deck shades would be more accurately classified in Subheading 3925.30.5000.
The applicable subheading for the PVC patio/deck shades will be 3925.30.5000, HTSUS, which provides for Builders' ware of plastics, not elsewhere specified or included: Shutter, blinds (including venetian blinds) and similar articles and parts thereof: Other. The rate of duty will be 5.3% 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division