The tariff classification of various components used in the fabrication of roman shades from China

N130975 December 3, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Mr. Frank Nicolaus Blindware Inc. 370 NE Camano Drive Suite 5, PMB #41 Camano Island, WA 98282 RE: The tariff classification of various components used in the fabrication of roman shades from China Dear Mr. Nicolaus: In your letter dated November 3, 2010 you requested a tariff classification ruling. The components in question are sold at wholesale to fabricators of finished roman shades and other corded shades for the retail market. According to the representative packing list submitted with your request, a typical shipment would include the following: aluminum extruded header rails, manual lifters, tilt rods, cord lifter spools, installation mounting brackets, end caps, cable clamps, top pins with rubber, Molex cable connector double insulator boxes, roman motors, roman motor controller receivers, remote controls and Molex extension leads. No shade fabric/material is included at time of importation as the fabricators will add fabrics and cords to manufacture complete window shades. Components are not available for sale to end users. The systems can be either manual lift or motorized. The unassembled components, while imported on the same shipment, are packaged in bulk. Supplemental information supplied in your email dated November 18, 2010, states that the aluminum components that do come packaged together are matching quantities of 10 header rails (part number 56111000) and 10 drive shafts (part number 56121000). You state that, except for spare parts, the components are not sold separately. There is no indication at time of importation as to the exact number of systems that will be manufactured from the imported components. The quantities of components purchased by your customers, i.e., the fabricators, depend upon the fabricators’ desired configurations or needs. It is this office’s opinion that the components, imported in bulk, do not qualify as unassembled blind systems. There is no evidence that the components are packaged separately for reasons such as convenience of packing, handling or transport. They appear to be parts shipped in bulk for inventory purposes. In addition, the numerous components are not packaged in any manner to indicate that they constitute an identifiable article or have the nature of an article that will be shipped in an unassembled condition. An example of the foregoing would be a bicycle shipped unassembled with all the parts constituting a single bicycle contained in a single box because it is easier to transport in this condition than in an assembled condition. In the case at hand, the components are packaged and shipped in bulk to accommodate future inventory needs rather than as a finite number of blind systems recognized and identifiable as unassembled goods. In HQ ruling 081999 dated December 10, 1990, Customs held that unassembled golf car components packaged separately in bulk and entered for assembly in the United States could not be classified as unassembled goods imported as "kits". The importation of bulk parts does not constitute goods "unassembled" within the meaning of General Rule of Interpretation 2(a) [GRI 2(a)] which reads, Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule, entered unassembled or disassembled. Therefore, the components are classified separately under their applicable HTSUS provisions. In addition, it is the opinion of this office that the shipment of bulk goods does not constitute a set (or kit) for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTSUS) at the international level, state in Note X to GRI Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. As a whole, the bulk shipment fulfills the requirements of (a) and (c) above, but this office believes that it fails (b). Subsequent to importation, the imported components will be subject to repacking to meet the varying requirements of the fabricators. The applicable subheading for the header rail/shaft assemblies, i.e., the bulk packs containing matching quantities of header rails (part number 56111000) and drive shafts (part number 56121000) will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The rate of duty will be Free. In your original request dated September 10, 20100, you asked whether the extruded aluminum header rail, imported from China, is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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/. With regard to the balance of articles shown on the submitted packing list, please note that ruling requests are limited to a maximum of 5 items of the same class or kind.  If you decide to resubmit requests for the remaining articles, please submit detailed information on each component such as material of composition, specifications and an explanation as to the component’s role or function in the operation of the blind system. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division