CLA-2-73:OT:RR:NC:N1:113
Mr. Nicholas D’Andrea
Mallory Alexander International Logistics (NY) LLC
777 Sunrise Highway
Lynbrook, New York 11563
RE: The tariff classification of a stainless steel scouring pad scrubber from China
Dear Mr. D’Andrea:
In your letter dated December 3, 2012, on behalf of Mr. Bar-B-Q, Inc., you requested a tariff classification ruling. A sample of the item was submitted and will be returned to you as requested.
The subject item is identified in your letter as a stainless steel scouring pad scrubber. The scrubber is constructed of a plastic handle with two round stainless steel scouring pads at its head. The scrubber measures approximately 19 inches long with a 15 inch handle and a head which measures 3¾ inches by 7½ inches. The two stainless steel scouring pads measure approximately 4 inches in diameter, and are attached to the head by a bolt and nut to allow for the pads to be replaced as necessary. The scrubber is similar to a conventional barbeque grill brush, but rather than having bristles it is fitted with two stainless steel scouring pads to clean the grill’s surface. The scouring pads are constructed of spiral wound stainless steel wire.
The stainless steel scouring pad scrubber under consideration is a composite article that is made of a plastic handle and stainless steel scouring pads. The steel component and the plastic component are classified in different headings. Classification of merchandise under the
Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and plastic components of the stainless steel scouring pad scrubber in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the stainless steel scouring pad scrubber is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the plastic component or the stainless steel component imparts the essential character to the article in question. It is the role of the constituent materials in relation to the use of the good that imparts the essential character. In the case of the subject scouring pad scrubber, it is the opinion of this office that the stainless steel scouring pads impart the essential character to the scrubber. Therefore, the scouring pad scrubber under consideration will be classified as a household article of the constituent material of the scrubber which is stainless steel wire. The stainless steel scouring pad scrubber will be classified in accordance with GRI 3(b) in heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
The applicable subheading for the stainless steel scouring pad scrubber will be 7323.10.0000, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. The rate of duty will be free.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division