The tariff classification of Silver Screen window shade material from the Netherlands

N069076 August 19, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Ms. Cindy Sherman UPS Supply Chain Solutions 660 Fritz Drive Coppell, TX 75019 RE: The tariff classification of Silver Screen window shade material from the Netherlands Dear Ms. Sherman: In your letter dated July 14, 2009, on behalf of Insolroll Window Shading Systems, Colorado, you requested a tariff classification ruling. The sample swatch submitted with your request is identified as Silver Screen shade material used for making window shades or solar shades. It consists of glass fibers coated with polyvinyl chloride (PVC) plastic, woven and heat set to form a sheet. One side is covered with a thin layer of vapor deposited aluminum particles. According to the figures submitted with your request, the PVC accounts for approximately 64 percent of the weight and the glass fibers account for approximately 36 percent of the weight, with the aluminum particles accounting for less than 1 percent of the weight. The PVC is considered to be the component that imparts the essential character to the shade material. The applicable subheading for the Silver Screen window shade material will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The rate of duty will be 4.2 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division