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NY M80498




March 10, 2006

CLA-2-39:RR:NC:N2:221 M80498

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.30.1000

Mr. Robert Gardenier
M.E. Dey & Co. Inc.
5007 South Howell Avenue
P.O. Box 370080
Milwaukee, WI 53237-0080

RE: The tariff classification of vertical blinds from China

Dear Mr. Gardenier:

In your letter dated February 22, 2006, on behalf of Domestications LLC, New Jersey, you requested a tariff classification ruling.

The sample submitted with your request is a vertical blind with a sheer overlay panel. The hardware is made of metal, the vertical slats are made of polyvinyl chloride (PVC) and the sheer panel is made of synthetic textile fabric. According to the breakdown submitted with your request, the PVC accounts for 70 percent of the cost of the complete blind assembly and the fabric panel accounts for 13 percent. The product can function fully as a window covering without the textile overlay. While the sheer fabric overlay provides a softer, more attractive look, the PVC vanes provide the light control and privacy control that are the primary function of the blinds. The essential character of the assembly is provided by the PVC components.

The sample is being returned as you requested.

The applicable subheading for the PVC vertical blind with sheer panel will be 3925.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: shutters, blinds (including venetian blinds) and similar articles and parts thereof: blinds (including venetian blinds). The rate of duty will be 3.3 percent 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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