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NY N020785




January 4, 2008

CLA-2-44:OT:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.4000

Mr. James Burritt
Casas International Brokerage, Inc.
9355 Airway Road, Suite 4
San Diego, CA 92154

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of wooden blinds from Mexico; Article 509

Dear Mr. Burritt:

In your letter dated November 1, 2007, which was received in our office on December 11, 2007, you requested a ruling on the status of wooden blinds from Mexico under the NAFTA. The ruling was requested on behalf of the importer, 3 Day Blind Corporation.

The merchandise to be imported from Mexico consists of 1” wooden blinds, item # 08001-000-000, and 2” wooden blinds, item # 08301-000-000. A sample of a 12” x 18” x 2” wooden blind with a wooden valance was submitted.

The sample is an assembled window blind composed of 2” wide wood slats with rounded edges. The slats have slots through which a cord ladder runs. The slats with the cords are attached to a metal head rail containing metal rollers and a trapezoidal shaped wood bottom rail. An unattached three-piece wood valance, designed to fit in front of and on the sides of the head rail, is included with the window blind. The wooden blinds will be imported in various sizes and will be packed in cardboard boxes with mounting hardware.

A list of component materials and a description of the manufacturing process in Mexico were provided. The 1” wooden blind, item # 08001-000-000, contains mostly components that originate in the United States. Some metal fittings (the cord lock body, tilter body and supports) and plastic brackets originate in Taiwan. The 2” wooden blind, item # 08301-000-000, contains wood slats that originate in China. In addition, some metal fittings originate in Taiwan.

In Mexico, the wood slats are cut to size and punched with slots. The wood bottom rail is cut to size and drilled with holes. The valance is cut to size and into three sections. The ends of the front section and one end of each of the side sections are miter cut. The metal head rail is created from steel coil on a roll former and assembled with various head rail components (cord lock bodies, tilter bodies, end caps). The cord ladder is assembled to the slats and then attached to the head rail and to the bottom rail. Pull cords, a titling mechanism and safety tags are added. In addition, the processing includes painting, pre-packing the hardware, valance and wand tilter, and packing all of the components in a box with labels and instructions.

The applicable tariff provision for the 1” wooden blinds, item # 08001-000-000, and 2” wooden blinds, item # 08301-000-000, will be 4421.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood: wood blinds, shutters, screens and shades, all the foregoing with or without their hardware: other. The general rate of duty will be 5.1 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/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, as follows:

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein.

Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). Each of the non-originating materials undergoes the appropriate change in tariff classification, as required by General Note 12(t) Chapter 44. The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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