CLA-2-85:RR:NC:N1:113 M87515
Mr. Philip J. Sutter
JPMorgan Chase Vastera
20700 Civic Center Drive
Suite 500
Southfield, MI 48076
RE: The tariff classification of pads from China
Dear Mr. Sutter:
In your letter dated October 13, 2006, on behalf of Black & Decker, you requested a tariff classification ruling.
The sample you provided is a disposable pad designed to be used with the B&D Power Mop. The pad consists of a paper-pulp material pad attached to a rectangular, plastic plate. In your letter, you conclude that the pad should be classified in heading 4818, HTSUS, which provides for bedsheets and similar household, sanitary or hospital articles of paper, cellulose wadding or webs of cellulose fibers. Among the reasons for your conclusion is your contention that the pad is not a part of the power mop, but only a disposable accessory. After reviewing the pictures you supplied and B&D’s website, we do not agree that the pad is only an accessory. The physical construction of the finished appliance and the use of the pad lead us to believe that the pad is an integral part of the overall function of the item. Section XVI, Note 2 (b) provides, in part, that “Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading are to be classified with the machines of that kind.”
The applicable subheading for the pads will be 8509.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts [of electromechanical domestic appliances, with self-contained electric motor, other appliances], other, other. The rate of duty will be 4.2 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).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in the same heading under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division