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HQ 557709


May 24, 1994

CLA-2 CO:R:C:S 557709 BLS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9802.00.80; 3925.30.10

District Director of Customs
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202-2378

RE: Applicability of subheading 9802.00.80, HTSUS, to vinyl window shades

Dear Sir:

This is in reference to a letter dated November 12, 1993, from PBB Group ("PBB") on behalf of Newell Windsor Furnishings Company, requesting a ruling that certain vinyl window shades imported from Canada are eligible for the partial duty exemption under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS). PBB also believes that the window shades may be classifiable under subheading 3925.30.10, and asks our opinion as to the proper classification of the imported articles. We understand from Deborah Clune, PBB, that the merchandise is presently being imported through the port of Ogdensburg, with no claim being made under HTSUS 9802.00.80 for the cost or value of the vinyl material.

FACTS:

You state that a shade roller, shade slat, and vinyl material in roll form (45.5 inches wide by 6,000 yards in length), all of U.S. origin, are sent to Canada. The vinyl is cut to a length of 2.0417 yards, and then rolled onto the self-adhesive shade roller. The slat is then heat-sealed onto the bottom of the vinyl. The completed 46" window shade is then packaged by using two labels of U.S.-origin, and a poly sheet and box end label, both of Canadian origin.

ISSUES:

1) Whether the imported vinyl window shade is eligible for the partial duty exemption under subheading 9802.00.80, Harmonized Tariff Schedule of the United States (HTSUS).

2) Whether the vinyl window shade is properly classifiable under subheading 3925.30.1000, HTSUS.

LAW AND ANALYSIS:

Subheading 9802.00.80, HTSUS, provides a partial duty exemption for:

(a)rticles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad excepy by being assembled and except by operations incidental to the assembly process, such as cleaning, lubricating, 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 cost or value of the assembled article, less the cost or value of the U.S. components assembled therein, upon compliance with the documentary requirements of section 10.24, Customs Regulations (19 CFR 10.24).

Section 10.14(a), Customs Regulations (19 CFR 10.14(a)), provides in part that the components must be in 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.

Such incidental operations include cutting to length of wire, thread, tape, foil and similar products exported in continuous length. (See, 19 CFR 10.16(b)(6).)

In the instant case, cutting the vinyl material to length is considered an acceptable operation incidental to the assembly process pursuant to 19 CFR 10.16(b)(6). See also, e.g., Headquarters Ruling Letter (HRL) 555565 dated May 14, 1990, cutting to length of cotton toweling considered to be operation incidental to assembly. Attaching the vinyl material to the self-adhesive shade roller and heat sealing a slat onto the bottom of the vinyl piece, are acceptable assembly operations.

Accordingly, based on your statements that the materials are of U.S. origin, we find that the completed window shades may be entered under subheading 9802.00.80, HTSUS, with allowances in duty for the cost or value of the assembled U.S.-origin vinyl material,
shade roller, and shade slat, upon compliance with the documentary requirements of 19 CFR 10.24. The labels of U.S.-origin are entitled to duty-free entry under subheading 9801.00.10, HTSUS, as products of the U.S. which are returned to the U.S. without having been advanced in value or improved in condition abroad,upon compliance with the documentary requirements of 19 CFR 10.1.

We also find that the imported articles are properly classifiable in subheading 3925.30.1000, HTSUS, which provides for shutters, blinds (including venetian blinds) and similar articles and parts thereof... blinds.

HOLDING:

1) Upon importation from abroad, the vinyl window shade is eligible for the partial duty exemption under subheading 9802.00.80, HTSUS, with allowances in duty for the cost or value of the U.S.-origin vinyl material, shade roller and shade slat. The U.S.-origin labels may be entered free of duty under subheading 9801.00.10, HTSUS.

2) The imported window shade is properly classifiable under subheading 3925.30.1000, HTSUS, which provides for shutters, blinds (including venetian blinds), and similar articles and parts thereof... blinds.

Please include a copy of this ruling to PBB at 434 Delaware Avenue, Buffalo, New York 14202.

Sincerely,

John Durant, Director
Commercial Rulings Division

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