Controllable Shading system classified as Curtain(6303) or Machine(8479)?
This article is regarding the Revocation of CBP ruling “N010048”
Source: Technical Reference Guide – Lutron Sivoia QED systems
The systems aid in reducing glare, protecting furnishings from U/V damage and maximizing HVAC efficiency. The settings of both systems are electronically programmable so that window treatments can be programmed to stop at preset positions.
The systems can also be equipped to receive infrared control signals and may be controlled by hand-held remotes in addition to the keypad controls.
In NY “N010048“, U.S. Customs & Border Protection (CBP) classified Shading system in heading 8479 (other machines and mechanical appliances)
After the issuance of the ruling, they have reviewed NY “N010048” and determined that the ruling is in error.
Accordingly, for the reasons set forth below, CBP is revoking “N010048“.
8479 :
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
6303 :
Curtains (including drapes) and interior blinds; curtain or bed valances:
GRI 3(a) and (b) provide as follows:
When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be
preferred to headings providing a more general description. However,
when two or more headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part only of the
items in a set put up for retail sale, those headings are to be regarded
as equally specific in relation to those goods, even if one of them gives
a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up
of different components, and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In NY “N010048“, CBP determined that the essential character of the controllable shading system was imparted by the QEDs.
However, consistent with prior rulings, we find that the function of the quiet electronic drive units(“QEDs”) is/are ancillary to the function of the shade, which protects a space from sunlight and provides privacy.
See New York Ruling Letter (“NY”)N293716 (Feb. 21, 2018) (stating that the shade provided the essential character to the motorized window shade because “the lifting and lowering mechanisms of the window shade are ancillary to the protection the shade provides”);
see also Headquarters Ruling Letter (“HQ”) 955432 (Aug. 4, 1994 (stating that the screening material imparts the essential character to the shade and heat retention systems because it “controls the environment of the structures in which the shade and heat retention systems at issue operate”).
Similarly, the function of the remaining components, specifically, the hem bars, roller tubes, roller bulk idlers, brackets and associated hardware, are also ancillary to the function of the shades.
Accordingly, the shades impart the essential character to the subject merchandise. The subject merchandise, therefore, is classified under heading 6303, HTSUS, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances.”
Under the authority of GRIs 3(b) and 6 the controllable shading system is classified under heading 6303, which provides for “Curtains (including drapes) and interior blinds; curtain or bed valances.”
Source:Customs Bulletin Weekly, Vol. 54, September 30, 2020, No. 38
