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NY K89778

October 21, 2004

CLA-2-39:RR:NC:SP:221 K89778


TARIFF NO.: 3916.20.0091; 3925.30.5000

Mr. Richard Miller
Springs Window Fashions LP
7549 Graber Road
Middleton, WI 53562-1096

RE: The tariff classification of valance assemblies and valance parts from Mexico.

Dear Mr. Miller:

In your letter dated September 17, 2004, you requested a tariff classification ruling.

Part number BWIVAL is identified as a designer Bali wood image plastic valance assembly. It is a custom, made to order valance for a window blind assembly. It will be imported in two versions, one for mounting inside the window and one for mounting outside the window. The main component of the assembly is the valance strip. The valance strip is in the form of a profile shape and has a simulated wood surface. Assemblies for mounting outside the window include side returns that attach to each end of the valance strip to cover the ends of the head rail. Assemblies for mounting inside the window do not include returns. The imported assembly includes plastic hardware for mounting the valance to the head rail of the blind and, in the case of outside mount valances, plastic hardware for mounting the returns to the valance. All of the parts necessary to form a complete window blind valance assembly are imported packaged for delivery to a specific consumer.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied taken in order. GRI 2(a) states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule) entered unassembled or disassembled. The imported components in part number BWIVAL comprise an unassembled window blind valance assembly.

You also ask for a ruling for the valance strip imported in nine-foot lengths, not packaged for retail sale. The valance strip is made of polyvinyl chloride (PVC). It is in the form of a profile shape that has a uniform cross-section throughout its length. You have stated that the valance is co-extruded with the simulated wood coating in a single extrusion process and that the profile has not been further worked. The valance strips are sold to U.S. fabricators who make their own valances.

The applicable subheading for the BWIVAL window blind valance assembly, whether for inside mounting or outside mounting, will be 3925.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included: shutter, blinds (including vertical blinds) and similar articles and parts thereof: other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the valance strips imported separately in 9 foot lengths will be 3916.20.0091, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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