The tariff classification of Roll-Up Window Shades from China

N294342 April 6, 2018 CLA-2-46:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Dexter Chapman John F. Kilroy Company 1 Cross Island Plaza, Suite 203E Rosedale, NY 11422 RE: The tariff classification of Roll-Up Window Shades from China Dear Mr. Chapman: In your letter, dated January 19, 2018, you requested a classification ruling on behalf of Greenpoint Décor, LLC. A sample of the window shade was submitted for our review and consumed during laboratory analysis. We apologize for the delay incurred by the testing. The two remaining window shade samples, originally submitted together, were ruled upon separately under ruling number N293721. Item number 0712 is described as a “PVC cane, cordless, torsion spring activated roll-up shade.” It is imported in ready-to-install condition and is packaged for retail sale. All of the mounting hardware and tubing is included. The shade material, per laboratory analysis, is comprised of woven sheets of very thin strips of folded paper “coated, covered or laminated with a polyacrylic material.” The percentage of each is 88.9% paper, 11.1% polyester plastic. Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS) defines the term “plaiting materials” as: materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. The Explanatory Notes (ENs) to the HTSUS constitute the official interpretation of the tariff at the international level. The ENs to Chapter 46 further define plaiting materials in General Note (4) as including “strips of paper (including paper covered with plastics).”The interwoven, folded paper strips forming the window shade constitute plaiting materials. Therefore, the applicable subheading for the roll up window shade will be 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other. The rate of duty will be 3.5 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division