K87971 K8 Ruling Active

The tariff classification of wooden window shade material from China

Issued August 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4601.91.2000

Headings: 4601

Product description

It consists of 2mm thick rods of wood placed side by side and woven together with polyester yarn. The material will be imported in rolls, 96” wide and up to 20 meters long. After importation, the material will be made into window shades by cutting to specific length and width and by adding necessary shade fittings and hardware.

CBP rationale

The applicable subheading for the Barbuda style woven wood window shade material will be 4601.91.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; other (than mats, matting and screens); of vegetable materials; of one or more of the materials bamboo, rattan, willow or wood.

Full text

NY K87971 August 23, 2004 CLA-2-46:RR:NC:2:230 K87971 CATEGORY: Classification TARIFF NO.: 4601.91.2000 Mr. Gern F. Scott PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of wooden window shade material from China Dear Mr. Scott: In your letter dated July 23, 2004, on behalf of your principal, Louver-Lite (Canada) Limited, you requested a tariff classification ruling. The ruling was requested on a style of window shade material identified as the “Barbuda” style. An 11” square sample piece of the shade material was submitted. It consists of 2mm thick rods of wood placed side by side and woven together with polyester yarn. The material will be imported in rolls, 96” wide and up to 20 meters long. After importation, the material will be made into window shades by cutting to specific length and width and by adding necessary shade fittings and hardware. The applicable subheading for the Barbuda style woven wood window shade material will be 4601.91.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles; other (than mats, matting and screens); of vegetable materials; of one or more of the materials bamboo, rattan, willow or wood. The rate of duty will be 6.6 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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