CLA-2 RR:CR:GC 961286ptl
Mr. Aaron M. Gothelf
Expeditors Consulting Services, LLC
999 Third Avenue
Suite 4401
Seattle, Washington 98104
RE: Mop Hardware; Squeegee blade; Lint roller.
Dear Mr. Gothelf:
This is in response to your letter of December 5, 1997, on behalf of Ekco Housewares, Inc., Kellogg Brush Manufacturing Co., and Wright-Bernet, to the Director, National Commodity Specialist Division, in New York, requesting a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of two mop products. Your letter and information regarding the articles were forwarded to this office for a response. We regret the delay.
FACTS:
Samples of two articles were provided for classification. One is a santoprene (thermoplastic) rubber squeegee blade, approximately 8" long and 1/16" wide. On the side of the squeegee blade, opposite the straight edge, there are two holes which are
intended to be placed over posts in a sponge plate backing. After importation, a sponge will be attached and the sponge, sponge plate and squeegee blade will be snapped together forming a completed mop head. The assembled head is then fitted onto a metal handle.
The other article is a “lint roller,” which consists of a thermoplastic roller, approximately 8" long and 2" wide, two polypropylene caps, and a polypropylene molded bracket. The bracket has posts which can be snapped into pre-drilled holes on the mop head. After importation, the roller and bracket combination will have a sponge attached forming the complete mop head. The assembled head is then fitted onto a metal handle. Neither the squeegee blade nor the lint roller will be offered for sale as replacement components.
We note that HQ 560846, issued to you on May 1, 1998, addressed country of origin marking questions you posed.
ISSUE:
What is the classification of a squeegee blade and a “lint roller” which are imported separately, but which will become attached to a mop head?
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order.
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS headings under consideration are as follows:
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914:
3926.90 Other:
3926.90.98 Other.
3926.90.9880 Other.
9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) :
9603.90 Other:
9603.90.80 Other.
9603.90.8050 Other.
You have requested that both articles be classified in subheading 9603.90.8050, HTSUS, which provides for, among other things, mops and squeegees. However, neither heading 9603, nor that subheading include a provision for parts of mops or squeegees.
Both the squeegee blade and the lint roller constitute parts which are designed for attachment to mops. The question is whether the two articles can be considered to impart enough of the essential character to the finished product to be considered to be an incomplete or unfinished article of heading 9603. If they are considered incomplete or unfinished articles, classification in heading 9603 is proper. However, if the articles are considered parts of articles of heading 9603, then they must be classified according to their constituent material.
GRI 2(a) states that "[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article."
For an item to have the essential character of the finished product, it must be recognizable as such a product. In determining an article's essential character, one must look to the merchandise in question as it changes, so too may the factors which determine its essential character. Factors found to be relevant in other contexts include the significance of the imported component (bulk, quantity, weight), its role in relation to the use and overall functioning of the complete article and, to the extent it validates the comparison, the cost or value of the complete article versus the cost or value of the imported component. See HQ 084845, dated November 24, 1989; HQ 086555, dated April 16, 1990; EN to GRI 3(b), pg. 4.
We must classify the article in its imported condition. If the squeegee blade were imported with a handle, it would clearly be classifiable in heading 9603, as a squeegee. However, without the handle, a squeegee blade does not have the essential character of a squeegee, so as to be classified as an incomplete or unfinished squeegee under GRI 2(a) (see, e.g., Microelectronics Technology, Inc. v. United States, 932 F. Supp. 1499, 1504-1505 (CIT 1966), affirmed 122 F.3d 1446 (1997)). By application of GRI 1, classification in heading 9603, HTSUS, is inappropriate. Santoprene, the component material from which the squeegee blade is made, is a thermoplastic elastomer which generally does not meet the chapter 40 note 4(a) definition of synthetic rubber. Therefore, the squeegee blade is classified in subheading 3926.90.9880, HTSUS.
If the lint roller were imported with a handle, it might be classifiable in heading 9603 as some other form of mop which attracts lint. Similarly, without the handle, the lint roller does not have the essential character of a mop, so as to be classified as an incomplete or unfinished mop under GRI 2(a) (see above). By application of GRI 1, classification in heading 9603, HTSUS, is inappropriate. The roller is properly classified according to its constituent materials. Because the roller consists of plastic components, it is classified in subheading 3926.90.9880, HTSUS.
HOLDING:
The squeegee blade imported separately from other components of a mop assembly is classified in subheading 3926.90.9880, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other.
The lint roller imported separately from other components of a mop assembly is classified in subheading 3926.90.9880, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other.
. Sincerely,
John Durant, Director
Commercial Rulings Division