CLA-2-63:OT:RR:NC:N3:351
Mr. Michael Hollander
Bob Hollander Associates
400 West Main Street, Suite #327 Babylon, NY 11702
RE: The tariff classification and country of origin determination of a exterior shade from China
Dear Mr. Hollander:
This is in reply to your letter dated May 4, 2023, requesting a classification and country of origin determination for an exterior shade. In lieu of a sample, photographs of the shades were provided with your request.
The item, described as a “Suntex 80 Exterior Roller Shade,” is an outdoor shade designed to be permanently attached to a porch, balcony, back trellis, or outdoor window and is intended to provide shade and privacy. The exterior shade consists of a headrail, operating system, shade and bottom rail. You state the shade is composed of 70 percent polyvinyl chloride (PVC) and 30 percent polyester woven mesh fabric. Prior to weaving, the 100 percent polyester multifilament yarn is coated with PVC. The operating system components are assembled and inserted into an aluminum tube, referred to as a headrail. The woven mesh shade is taped to the headrail and bottom rail. The shade has a ratchet system that operates by a single pull wand to raise and lower the shade. The shade is available in three different sizes: 48 inches in length by 72 inches in width (SUNS4872); 72 inches in length by 72 inches in width (SUNS7272); and 96 inches in length by 72 inches in width (SUNS9672). The shade will be imported with mounting brackets and screws.
You state the manufacturing operations for the “Suntex 80 Exterior Roller Shade” are as follows:
China:
- PVC pellets are produced.
- 100 percent polyester filament yarns are extruded and encased with PVC.
- PVC-coated textile fabric is woven, heat set to prevent unraveling, and shipped in rolls to Vietnam.
Vietnam:
- Headrail, operating system, and bottom rail components are produced.
- Fabric is cut to size.
- Fabric is sewn on the side edges.
- Operating system components are assembled together and inserted into the aluminum headrail.
- The fabric is taped onto the headrail and bottom rail.
- Completed shade is rolled up, packaged with mounting brackets and screws, shipped to the United States.
ISSUES: What is the classification and country of origin for the exterior shades?
CLASSIFICATION: The applicable subheading for the “Suntex 80 Exterior Roller Shade” will be 6306.12.0000, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), which provides for “Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: Tarpaulins, awnings and sunblinds: Of synthetic fibers.” The rate of duty will be 8.8 percent ad valorem.
COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, provides the rules of origin for textile and apparel products entered, or withdrawn from warehouse for consumption on and after July 1, 1996. Section 334 of the URAA was amended by section 405 of title IV of the Trade and Development Act of 2000, Public Law 106-200, 114 Stat. 251. Section 102.21 of Title 19 of the Code of Federal Regulations (19 C.F.R. § 102.21), implements the URAA. Thus, the country of origin of a textile or apparel products will be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of section 102.21 and, where appropriate to the specific context, by application of the additional requirements or conditions of section 102.12 through 102.19 of this part.
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable. Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:” Paragraph (e) in pertinent part states, The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section: HTSUS Tariff shift and/or other requirements 6301-6306 The country of origin of a good classifiable under heading 6301 through 6306 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
Accordingly, as the fabric for the exterior shade was manufactured in China, as per the terms of the tariff shift rule for heading 6306, HTSUS, the country of origin of the “Suntex 80 Exterior Roller Shade” is China.
HOLDING:
The applicable subheading for the “Suntex 80 Exterior Roller Shade” will be 6306.12.0000, HTSUSA, with a duty rate of 8.8 percent ad valorem. The country of origin of the “Suntex 80 Exterior Roller Shade” is China.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division