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HQ 088392


March 19, 1991

CLA-2 CO:R:C:G 088392 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.90. 4823.90.65, 7323.99.90, 7615.10.90

District Director
U.S. Customs Service
127 North Water St.
Ogdensburg, NY 13669

RE: Window shade rollers; composite good classified according to the article which imparts the window shade roller units' essential character; article of laminated paperboard; article of wood; table, kitchen and other household article of aluminum; table, kitchen and other household article of iron or steel; metal spring

Dear Sir:

This is our response to Protest and Request for Further Review 0712-90-000398, dated May 17, 1990. This protest concerns the classification of certain window shade rollers.

FACTS:

The articles in question are various types of window shade roller units. The window shade roller units vary according to the constituent material of the roller/tube. The rollers/tubes are either made of laminated paperboard, wood, aluminum or "tin. (The product literature indicates that the "tin" rollers/tubes are actually heavy cold rolled galvanized steel with a lock seam. They are hereafter referred to as steel rollers/tubes.) The rollers have a plastic and metal plug on one end and a metal spring on the other. The metal spring causes the roller/tube to roll and unroll the window shade that will eventually be attached to the roller/tube.

The importer contends that the window shade rollers are classified according to the constituent material of their rollers. The importer claims the correct classification for the wooden window shade rollers is in subheading 4421.90.90, HTSUSA, as "Other articles of wood...Other...Other...", the correct classification for the laminated paperboard window shade roller is in subheading 4807.99.40, HTSUSA, as "Composite paper and paperboard...Other...Other...", and the correct classification for the aluminum and the metal window shade rollers is in
subheading 8302.49.80, HTSUSA, as "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds...Other...Other..."

Your office, along with the National Import Specialist, believes that all of the window shade roller units are classified by their metal springs. Liquidation of all the window shade roller units occurred under subheading 8302.49.60, HTSUSA, as "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds...and base metal parts thereof...Other... Other of iron or steel, of aluminum or of zinc..." It is from this classification which this protest arises.

ISSUE:

Whether the window shade rollers are classified according to the constituent material of their rollers, or in subheading 8302.49.60, HTSUSA, as "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds...and base metal parts thereof...Other mountings fittings and similar articles, and parts thereof...Other..."

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation ("GRIs"). GRI 1, HTSUSA, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and...according to the following provisions..."

The window shade rollers in question each consist of a roller/tube made of various materials and a metal spring. Each of these items have their own classifications. The metal springs are provided for by heading 7320, HTSUSA, as "Springs and leaves for springs, of iron or steel..." This is an eo nomine provision for springs and takes precedence over any other heading in which springs may be described.

The laminated paperboard rollers/tubes are described by heading 4823, HTSUSA, as "...other articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibers..." Heading 4807, HTSUSA, is not the correct provision for the laminated paperboard window shade roller as the importer believes. Heading 4807, HTSUSA, does not include articles made of paper and paperboard such as the roller in question.

The wood rollers/tubes are correctly described by heading 4421, HTSUSA, as "Other articles of wood..."

The aluminum rollers/tubes are provided for under heading 7615, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of aluminum..." The steel rollers/tubes are provided for under heading 7323, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of iron or steel..." It is the belief of this office that window shade rollers are principally used in the household. Additional U.S. Rule of Interpretations 1(a), HTSUSA, requires that goods are to be classified according to their principal use. The aluminum and steel rollers/tubes are not classified under heading 8302 which describes the mountings and fittings for a window shade roller unit. The rollers/tubes are not mountings and fittings, but are the articles which are mounted or fitted.

As the above headings indicate, all four types of window shade rollers are classifiable in two headings, the heading for the metal spring (heading 7320) and the heading for the roller/tube (heading 4421, 4823, 7323, or 7615). When goods are classifiable in two or more headings GRI 3, HTSUSA, is implemented. GRI 3 is one of "the following provisions" mentioned in GRI 1.

GRI 3(a), HTSUSA, states that when two or more headings describe a product, the heading which provides the most specific description is preferred. However, when two or more headings each refer to only a part of the components or materials of a composite good then the headings are equally specific. A composite good is a good made up of different components which may be attached to one another to form a practically inseparable whole, or it may consist of separable components if the components are adapted so to be mutually complementary and the components form a whole which would not normally be offered for sale in separate parts. Explanatory Note (3)(b)(IX), Vol. 1, Harmonized Commodity Description and Coding System ("HCDCS"), p. 4. The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The window shade rollers are composite goods. The components of the window shade rollers -- the metal spring and the roller/tube -- are separable. However, the components are mutually complementary and together form a unit which is not usually offered for sale in separate parts. Metal springs are not usually sold with rollers/tubes of various materials. Thus, the window shade roller meets one of the tests to be a composite good.

As a composite good under GRI 3(a) the headings in contention are equally specific. Therefore, GRI 3(b), HTSUSA, must be utilized. GRI 3(b) requires that composite goods are to be classified according to the component which gives the good
its essential character. The factors which determine essential character will vary between different goods. Explanatory Note GRI 3(b)(VIII), Vol. 1, HCDCS, p. 4.

It is the opinion of this office that the roller imparts the essential character of the window shade roller. The roller is the largest part of the unit. Without the roller the window shade could not hang over the window. Although the metal spring allows the window shade to be raised and lowered, it is the roller that permits the window shade to function as a shade. The spring merely assists in this function. In accordance with GRI 3(b) and GRI 1, the window shade roller is properly classified according to the constituent component of the roller/tube.

The appropriate classification for the laminated paperboard window shade roller unit is subheading 4823.90.65, as "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers... Other of coated paper or paperboard...Other..."

The wood window shade roller unit is properly classified in 4421.90.90, HTSUSA, as "Other articles of wood...Other...Other..."

The appropriate classification for the aluminum window shade roller is in subheading 7615.10.90, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of aluminum... Other..."

The steel window shade roller unit is properly classified in subheading 7323.99.90, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of iron or steel... Other...Not coated or plated with precious metal...Other..."

HOLDING:

In accordance with GRI 3(b), the window shade roller units are composite goods which are classified by the article which provides the units' essential character. The roller/tube provides the units' essential character.

The appropriate classification for the laminated paperboard window shade roller unit is subheading 4823.90.65, as "Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers... Other of coated paper or paperboard...Other..."

The wood window shade roller unit is properly classified in 4421.90.90, HTSUSA, as "Other articles of wood...Other...Other..."

The appropriate classification for the aluminum window shade roller is in subheading 7615.10.90, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of aluminum... Other..."

The steel window shade roller unit is properly classified in subheading 7323.99.90, HTSUSA, as "Table, kitchen or other household articles and parts thereof, of iron or steel... Other...Not coated or plated with precious metal...Other..."

The protest should be allowed in part and denied in part. A copy of this decision should be attached to the Form 19 Notice of Action for the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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