The tariff classification of plastic window draft guards with textile covers from China

N072943 September 15, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic window draft guards with textile covers from China Dear Ms. Pendris: In your letter dated August 18, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Twin Draft Guard Window Guard, Item 60240. The sample was submitted in retail packaging and you have informed us that the same item will also be imported in bilingual packaging reflecting both French and English and identified as Item 60242. The submitted sample consists of two Twin Draft Guards. Each of the two draft guards is comprised of four tubes made of expanded polyethylene (EPE) plastic foam material. Included with each draft guard are two plastic molded cylindrical collars. The consumer will attach two tubes to each other, end to end, by using one of the collars and do the same with the other two tubes included with each draft guard. As the result, each draft guard will ultimately be comprised of two long tubes which have been assembled from the four original smaller tubes. Each of the four tubes measures 1” in diameter and 16¼” in length. Also included with each draft guard is a fabric cover that is divided into two side by side compartments that extend lengthwise through the cover. The compartment on one side is of brown color, is made of 100% polyester and is weather resistant. The compartment on the other side is of white color and is made of a knitted fabric that is composed of 60% polyester and 35% cotton. Each of the two compartments has a slot which are both located side by side on one end of the cover. The two assembled long tubes can be respectively inserted into these two compartments through the two slots. The slots are then closed using the attached hook and loop fastener. The part of the textile cover that is between the two inserted tubes can then be slid under a window so that the tube in the brown weather resistant compartment is situated outside the window and the tube in the white knitted compartment is situated on the inside of the window. Each draft guard is designed to guard against drafts, thereby making heating and cooling of the home more efficient. Each can fit windows up to 32" long and each can be cut to size. The draft guard is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The foam plastic tubes provide the insulation against drafts while the fabric cover performs the subordinate role of holding the tubes in place. Therefore, it is the opinion of this office that the foam plastic tubes provide the draft guard with the essential character within the meaning of GRI 3(b).  The applicable subheading for Item 60240 and Item 60242 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division