HQ 084635: Reconsideration of NYRL 832074 of November 28, 1988

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 084635

                                        September 3, 1989


          CLA-2 CO:R:C:G  084635 DSN

          CATEGORY:  Classification

          TARIFF NO.:  3925.30.1000

          Salvatore E. Caramagno, Esquire
          Ross & Hardies
          888 16th Street, N.W.
          Washington, D.C. 20006-4103

          RE:  Reconsideration of NYRL 832074 of November 28, 1988

          Dear Mr. Caramagno:

                This ruling letter is in response to your inquiry of May
          12, 1989, on behalf of Frontenac Industries, Inc., for
          reconsideration of NYRL 832074 of November 28, 1988, regarding
          classification and the applicablility of subheading 9802.00.80,
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for certain vertical blinds to be imported from Canada.
          A sample and photographs were submitted for examination.

          FACTS:

                The blinds at issue are described as room darkening blinds.
          They contain a horizontal aluminum housing which is designed for
          mounting on a ceiling or wall.  The housing supports a number of
          vertical plastic opaque slats.  There are two pull cords.  One
          pull cord allows the slats to be rotated 180 degrees so that
          light can be let in or kept out of the room.  The other pull cord
          allows the slats to be positioned uniformly across the length of
          the housing or pulled to either end of the housing.

                The slats are approximately 3-3/4 inches wide.  The slats
          are composed of a rigid plastic vane and a piece of acrylic
          fabric.  The fabric is connected to the vane by spraying a small
          amount of glue to the top of each grooved vane, then sliding the
          fabric piece between the lips of the grooves.  The fabric and
          plastic vane are stapled together with a plastic rivet.  














                                         -2-

                NYRL 832074 of November 28, 1988 classified the blinds
          under subheading 6303.99.0010, HTSUSA.  You assert that the
          blinds should be classified under subheading 3925.30.10, HTSUSA.

          ISSUE:

                                  ISSUE ONE

                Whether the blinds at issue are classifed under subheading
          6303.99.0010, HTSUSA, or under subheading 3925.30.10, HTSUSA.

                                  ISSUE TWO

                Whether the merchandise at issue when returned to the U.S.,
          is eligible for the partial duty exemption in subheading
          9802.00.80, HTSUSA.

          LAW AND ANALYSIS:

                                  ISSUE ONE

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  When an article consists of more than one
          component as in this case, GRI 3 is applicable.

                GRI 3(a) provides that the heading that is most specific
          shall be preferred.  However, when two or more headings refer to
          part only of the materials or substances contained in composite
          goods, those headings are to be regarded as equally specific in
          relation to those goods, even if one of them gives a more
          complete or precise description of the goods.  Heading 3925,
          HTSUSA, provides for builders' wares of plastics, not elsewhere
          specified or included.  Heading 6303, HTSUSA, provides for
          curtains and interior blinds, curtain or bed valances.

                The chapter notes to chapter 63, HTSUSA, provide that
          subchapter 1 applies only to made up articles, of any textile
          fabric.  Since the blinds at issue are composed of plastic and
          textile, we cannot determine by relative specificity that heading
          6303 is more specific.  Therefore, we proceed to GRI 3(b).

                GRI 3(b) provides that composite goods consisting of
          different components, are classified by the component which gives
          them their essential character.  The Explanatory Notes constitute
          the official interpretation of the tariff at the international
          level.  The Explantory Notes to GRI 3(b), state that essential
          character may be determined by the nature of the component, its
          bulk, quantity, weight or value, or by the role of a constituent
          material in relation to the use of the goods.












                                         -3-

                According to your submissions the plastic portion
          constitutes 65 percent of the weight of the blinds and 58 percent
          of the total cost of the blinds.  The role of the plastic in
          relation to the use of the goods is to block natural light by
          virtue of the plastic opaque slats.  The function of the textile
          portion is that it provides a textured appearance to the plastic,
          but does not contribute to the darkening of the room.  Therefore,
          we believe that the essential character of the blinds at issue is
          imparted by the plastic portion.  NYRL 832074 is amended
          accordingly.

                                  ISSUE TWO

                Subheading 9802.00.80, HTSUSA, applies to articles
          assembled abroad in whole or in part of fabricated components,
          the product of the U.S., with no operations performed thereon
          except the attachment of the components to form the imported
          merchandise and operations incidental thereto.  An article
          classified under subheading 9802.00.80, HTSUSA, is subject to
          duty upon the full appraised value of the imported article, less
          the cost or value of such products of the U.S.

                Section 10.16(a), Customs Regulations (19 CFR 10.16(a)),
          provides that assembly operations performed abroad may consist of
          any method used to join or fit together solid components, such as
          welding, gluing or the use of fasteners, and may be preceded,
          accompanied, or followed by operations incidental to the
          assembly.

                Section 10.16(b), Customs Regulations (19 CFR 10.16(b)),
          provides that operations incidental to the assembly process
          whether performed before, during, or after assembly, do not
          constitute further fabrication, and shall not preclude the
          application of the exemption.  Operations specified in this
          provision as incidental to the assembly process include cutting
          to length of wire, thread, tape foil and similar products
          exported in continuous length.

                In the present case, the assembly operation involve cutting
          the fabric to length in Canada and then glueing and fastening to
          another component, the plastic vane.  This operation is
          incidental to the assembly process.

          HOLDING:

                The merchandise at issue is classified under subheading
          3925.30.1000, HTSUSA, which provides for builders' ware of
          plastics, not elsewhere specified or included, shutters, blinds














                                         -4-

          (including venetian blinds) and similar articles and parts
          thereof, blinds.  The rate of duty, if this merchandise is
          considered "goods originating in the territory of Canada", is 3
          percent ad valorem under the Special duty rate column.
          Otherwise, the merchandise is dutiable at the rate of 3.36
          percent ad valorem.

                NYRL 832074 of November 28, 1988 is modified in accordance
          with this ruling.

                Allowances in duty may be made under subheading 9802.00.80,
          HTSUSA, for the cost or value of the U.S. made fabric upon return
          of the vertical blinds, provided the documentation requirements
          of section 10.24, Customs Regulations (19 CFR 10.24) are
          satisfied.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division