The tariff classification of wooden shutters from the United Arab Emirates

NY K84883 April 23, 2004 CLA-2-44:RR:NC:2:230 K84883 CATEGORY: Classification TARIFF NO.: 4421.90.3000; 4421.90.4000 Ms. Debra Ainsley Ainsley Miu, Inc. 317 Riverbend Boulevard Longwood, FL 32779 RE: The tariff classification of wooden shutters from the United Arab Emirates Dear Ms. Ainsley: In your letter dated March 25, 2004 you requested a tariff classification ruling. The ruling was requested on wooden shutters covered with either natural leather or with imitation leather. The surface covered shutters are designed to be used as interior shades or blinds for windows. The shutters consist of wood frames with wooden louver boards or slats in the center. The louvers may be either movable or fixed. A photograph of a shutter with movable louvers was submitted. The louvers are attached to wood rods, which act as control wands that open and shut the slats. Shutters composed of wood and covered with either leather or imitation leather are composite goods. Composite goods composed of different materials are classifiable according to the material which imparts the essential character. The essential character of these shutters is imparted by the wood, which plays a primary role in the making and functioning of these articles. The leather or imitation leather coverings play a secondary role in decorating and adding value to the shutters. The applicable subheading for the leather or imitation leather covered wooden shutters with fixed louver boards will be 4421.90.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood; wood blinds, shutters, screens and shades, all the foregoing with or without their hardware; consisting of wooden frames in the center of which are fixed louver boards or slats. The rate of duty will be 10.7 percent ad valorem. The applicable subheading for the leather or imitation leather covered wooden shutters with movable louver boards will be 4421.90.4000, HTSUSA, which provides for other articles of wood; wood blinds, shutters, screens and shades, all the foregoing with or without their hardware; other. The rate of duty will be 5.1 percent ad valorem. You state in your letter that the leather, imitation leather and wood used in fabricating these shutters are obtained from sources in the United States or North America. The cost of these materials should be included in the value declared to Customs for duty purposes. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division