886597 88 Ruling Active

Tariff classification of Coromandel screens from China or HongKong

Issued June 15, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4421.90.4000

Headings: 4421

Product description

Tariff classification of Coromandel screens from China or HongKong

CBP rationale

The applicable subheading for the Coromandel screens will be 4421.90.4000, HTSUSA, which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware; other.

Full text

NY 886597 June 15 1993 CLA-2-44:S:N:N8:230 886597 CATEGORY: Classification TARIFF NO.: 4421.90.4000 Ms. Patti Van De Wark Monday's Wholesale 1401 Martin Avenue Santa Clara, CA 95050-2614 RE: Tariff classification of Coromandel screens from China or Hong Kong Dear Ms. Van De Wark: In your letter dated May 18, 1993 you requested a tariff classification ruling. The ruling was requested on Coromandel screens. The screens consist of floor-standing 72 inch high or 84 inch high hinged panels in sets of four or six. The panels are made of wood and are lacquered and painted on both sides. They are used to decoratively divide a room or conceal off an area. The Coromandel screens function as screens within the common definition of the term. A screen is defined as something that shelters, protects or conceals. The American Heritage Dictionary of the English Language (New College Edition) defines a screen as follows: n. 1. A movable device especially a framed construction, designed to divide, conceal, or protect, as a hinged or sliding room divider. The wood blinds, shutters, screens and shades of subheadings 4421.90.3000 and 4421.90.4000, Harmonized Tariff Schedules of the United States Annotated (HTSUSA), all function similarly in that they conceal or protect an area. However, there is no language in the applicable heading or subheadings which limits these functions to windows. The applicable subheading for the Coromandel screens will be 4421.90.4000, HTSUSA, which provides for wood blinds, shutters, screens and shades, all the foregoing with or without their hardware; other. The rate of duty will be 8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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