The tariff classification of a window shade from Latvia

N294017 March 1, 2018 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6303.92.2030 Mr. Matthew J. McDonough Volvo Car US Operations, Inc. 1801 Volvo Car Drive Ridgeville, SC 29472 RE: The tariff classification of a window shade from Latvia Dear Mr. McDonough: In your electronic letter dated February 1, 2018, you requested a classification ruling request. Part number 314391723, which you described as a “sun curtain” for use inside the rear window of a motor vehicle to shade the passenger from the sun, is a window shade. Pictures of the shade in lieu of a sample were submitted with your request. The shade is a component of the door’s assembly. To use, the passenger pulls the shade up from a plastic handle at the top of the shade which is then attached to a headliner clip. It is stored by releasing the handle from the clip and lowering it back into the door assembly. The shade will be made from polyester non-woven fabric. The edges are finished with what appears to be a woven fabric binding. The shade will be imported cut to size and ready for assembly. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. You suggested classification of the “sun curtain” in heading 8708, which provides for parts and accessories to motor vehicles. GRI 3(a) states, in pertinent part, “The heading which provides the most specific description shall be preferred to headings providing a more general description…” Furthermore, Additional U.S. Rule of Interpretation 1(c) states, “A provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” Shades are specifically provided for elsewhere in the tariff. Taking the above in consideration, it is the opinion of this office that classification of the “sun curtain” in heading 8708 is precluded. The applicable subheading for the window shade will be 6303.92.2030, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtains or bed valances: Other: Of synthetic fibers: Other: Other: Window shades and window blinds.” The duty rate will be 11.3 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division