us-cbp-cross-rulings-hq-083786•HQ 083786: Classification of vertical blinds
HQ 083786: Classification of vertical blinds
us-cbp-cross-rulings-hq-083786HQ 083786: Classification of vertical blindsGuidance
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 083786
March 31, 1989
CLA-2 CO:R:C:G 083786 DSN
CATEGORY: Classification
TARIFF NO.: 6303.92.0000
Ralph R. Sheppard, Esquire
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, New York 10176
RE: Classification of vertical blinds
Dear Mr. Sheppard:
This ruling letter is in response to your inquiry of
February 8, 1989, on behalf of Window Concepts, Inc., regarding
classification of vertical window blinds under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample produced in Taiwan and descriptive literature were
submitted for examination.
FACTS:
According to your submissions, the merchandise consists of
an aluminum headrail mechanism, non-woven fabric vanes, a plastic
valance designed to be attached to the top of the aluminum
headrail, steel vane weights which are inserted at the bottom of
the non-woven fabric vanes, plastic and nylon attachments which
secure the bottoms of the vanes together, and other steel and
plastic hardware. The blinds are designed to be assembled by the
consumer and can be used in front of windows, sliding glass doors
and other locations.
ISSUE:
Whether the vertical blinds at issue are classified under
heading 7616, HTSUSA, or under heading 6303, HTSUSA.
-2-
LAW AND ANALYSIS:
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, and cannot be classified pursuant to
GRI 1, then 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 7616,
HTSUSA, provides for other articles of aluminum. 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 aluminum 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 Explanatory 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.
You assert that the essential character cannot be
determined for the instant merchandise because the aluminum
headrail and the fabric vanes are equally essential to the
functioning of the product. We do not agree. While the fabric
vanes could not operate without the headrail mechanism, the
headrail has the same function as a curtain rod or similar
article. The headrail could be used with plastics, wood,
textile, steel or aluminum vanes and produce the same results.
The function of the headrail is to act as a curtain rod and it is
the vanes that determine whether the blinds will be sold as
plastic, wood, textile, steel or aluminum blinds. Therefore, we
believe that the essential character of the vertical blinds at
issue is imparted by the fabric vanes.
-3-
HOLDING:
The vertical blinds at issue are classified under
subheading 6303.92.0000, HTSUSA, which provides for curtains
(including drapes) and interior blinds; curtain or bed valances,
other, of synthetic fibers, textile category 666, and dutiable at
the rate of 12.8 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categores applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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