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NY M83376

May 30, 2006

CLA-2-63:RR:NC:N3:349 M83376


TARIFF NO.: 6303.92.2030; 9802.00.80

Mr. Marty Langtry
FedEx Trade Networks
1226 Michael Drive, Suite B
Wood Dale, IL 60191

RE: The tariff classification of a window blind from China.

Dear Mr. Langtry:

In your letter dated May 3, 2005 you requested a classification ruling on behalf of Intercrown Enterprises, Ltd.

The merchandise at issue is a window blind that includes all the hardware and mounting brackets. The blind or shade is made from polyester non-woven fabric of U.S. origin. The fabric is pleated, cut and glued forming a series of one-inch tubes or cells. This cellular fabric or “tubed blanket” is cut to the correct length and shipped to China. In China, the fabric is cut to width and the route holes for the cords are drilled. The cell fabric and other components (head rail, cords, headers, slats, etc.) are assembled and finished.

The applicable subheading for the window blind will be 6303.92.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for curtains (including drapes) and interior blinds; curtains or bed valances: other: of synthetic fibers: other window shades and window blinds. The duty rate will be 11.3 percent ad valorem.

You have also inquired as to whether the window blind qualifies for subheading 9802.00.80, HTS. Subheading 9802.00.80, HTSUS, provides a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which were exported in condition ready for assembly without further fabrication, have not lost their physical identity in such articles by change in form, shape or otherwise, and have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubrication, and painting. All three requirements of subheading 9802.00.80, HTSUS, must be satisfied before a component may receive a duty allowance. An article entered under this tariff provision is subject to duty upon the full value of the imported assembled article, less the cost or value of such U.S. components, upon compliance with the documentary requirements of Section 10.24, Customs Regulations (19 C.F.R. 10.24). Section 10.14(a), Customs Regulations (19 C.F.R. 10.14(a)), states that the components must be in a condition ready for assembly without further fabrication at the time of their exportation from the United States to qualify for the exemption. Components will not lose their entitlement to the exemption by being subjected to operations incidental to the assembly either before, during, or after their assembly with other components. Section 10.16(a) Customs Regulations (19 C.F.R. 10.16(a)) provides that the assembly operation performed abroad may consist of any method used to join or fit together solid components, such as welding, soldering, riveting, force fitting, gluing, laminating, sewing, or the use of fastener. Additionally, Section 10.16(b)(6) specifically states that cutting wire to length is an operation that is incidental to the assembly process.

A similar manufacturing scenario was the subject of Headquarters Ruling Letter (HQ) 562941 dated March 24, 2004. That letter concerned the applicability of subheading 9802.00.80, HTSUS, to the U.S. origin fabric. This manufacturing process was referred to as scenario 2 in HQ 562941. In conclusion, the letter stated that "On the basis of the information and sample provided, and assuming that the documentation requirements of 19 C.F.R. § 10.24 are met, the shades may be entered under subheading 9802.00.80, HTSUS, with allowances in duty for the cost or value of the U.S.-origin fabric when such fabric is cut to length in the United States and cut to width in China."

The cutting to width and assembling of the window blind to the foreign components are acceptable operations for the purposes of reduced duty treatment in heading 9802. Therefore, the window blinds may enter under subheading 9802.00.8068, HTSUS, with allowances in duty for the cost or value of the U.S. produced fabric, upon compliance with the documentary requirements of 19 C.F.R. 10.24.

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/.

The blind falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.


Robert B. Swierupski

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