CLA-2-56:OT:RR:NC:N3:351
Joy Semenuk
Lowe’s
L G Sourcing, Inc.
P.O. Box 1000
Mailcode 4EIM
Mooresville, NC 28115
RE: The tariff classification of a retractable clothesline from China
Dear Ms. Semenuk:
In your letter dated December 23, 2008, you requested a tariff classification ruling.
The submitted sample is identified as 15 Meter Retractable Clothes Line (Item Number 305181). Our examination of the line leads us to conclude that the core of the cord is man-made filaments. The plastic housing in which it is wound measures approximately 6” in diameter x 2½” thick. Included are mounting hardware for the plastic reel and a retention hook for fastening the extended line. You state that after securely mounting the reel and fastening the extended line, wet clothing may be hung on the line to dry. When not in use, the line can be retracted back into its housing.
The applicable subheading for the retractable clothesline will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of cordage not elsewhere specified, of man-made fiber. The rate of duty will be 4.4% ad valorem.
You suggest in your letter that the item may be classifiable in Chapter 39, HTSUS, as a plastic item. The Retractable Clothes Line is a composite good for tariff purposes, made up of plastic (the housing) and textile (the cord). When the essential character of a composite good cannot be determined (as in this instance), then classification is based on the harmonized tariff classification that comes last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 39 (plastic) or in Chapter 56 (cordage). Since the cordage provision appears last in the tariff (of the two competing provisions), the entire item will be classified in Chapter 56. General Rule of Interpretation 3, HTSUS, noted.
You also suggest subheading 5607.50.3500, HTSUS, which provides for cordage of synthetic fibers; not braided or plaited; other. While this provision seems to describe the cordage, because the cordage is covered with plastic the correct classification for it, by itself, would be in heading 5604, HTSUS, as textile yarns covered or sheathed with plastic. However, as a made up article, heading 5609 is correct, as stated above.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division