CLA-2-96:OT:RR:NC:N4:415
Mr. David W. Landis
Access International Inc.
557 NE 63rd Avenue
Hillsboro, OR 97124
RE: The tariff classification of a paint roller kit, a paint tray, and a paint roller handle from China.
Dear Mr. Landis:
In your letter dated January 19, 2018, you requested a tariff classification ruling for three items on behalf of JPA Inc.
The first item under consideration is a nine-piece paint roller kit, item number 100-002. It contains: a paint roller handle with polyoxymethylene (POM) and steel construction; a polyethylene terephthalate (PET) paint tray; a PET paint tray liner; a chrome plated paint tray handle that is steel; one microfiber roller cover with 3/8 inch nap and is 9 inches wide; one microfiber roller cover with 1/2 inch nap and is 4 inches wide; one microfiber roller cover with 1/4 inch nap and is 7 inches wide; one corner roller cover with 1/2 inch nap and is 5.25 inches wide; and a PET corner roller wheel that is 5.25 inches wide.
The second item, item number 125-001, is a PET paint tray with a steel wire handle with a POM grip.
The third item, item number 150-001, is a paint roller handle constructed of POM, using chrome plated, steel framed arms that will hold the microfiber roller cover.
You suggested that the paint roller kit be classified under 7326.20.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel wire: paint roller frames. In utilizing the GRIs, this would fall to GRI 3(b) for goods put up in sets for retail sale. It meets the three elements as further explained in the Explanatory Notes: (a) consist of at least two different articles which are, prima facie, classifiable in different headings, (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). As such, this set will be classified by what provides the overall essential character. It is in this Office’s opinion that the essential character is provided by the paint roller, as both the handle and rollers are included in this set. Even though they are imported disassembled, they would be classified as the complete article. Paint rollers are specifically provided for in heading 9603. Additionally, the handle in this kit would not be classified under 7326.20.0055 as described below.
You proposed classification of the paint tray in subheading 3923.90.0000, HTSUS, as articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: other. However, the articles of this heading are those used for the conveyance or packing of bulk goods, commercial goods, and goods for retail sale, not items in the possession of the consumer. Furthermore, heading 3923 does not include buckets, pails, or other containers that are purchased empty and then are filled by the consumer.
You suggested the classification for the paint roller handle to be 7326.20.0055, HTSUS, which provides for other articles of iron or steel wire: paint roller frames. However, the steel arms/frame is only one of the components that comprises the roller handle, therefore, the paint roller handle is not classifiable as a paint roller frame.
The applicable classification for the paint roller kit, item number 100-002, will be 9603.40.2000, HTSUS, which provides for “[b]rooms, 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): [p]aint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: [p]aint rollers.” The column one, general rate of duty is 7.5 percent ad valorem.
The paint tray is made primarily of plastic and as it is not more specifically provided for elsewhere, the applicable subheading for item number 125-001 will be 3926.90.9996, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Classification of merchandise under the HTSUS is in accordance with the 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 components of the paint roller handle 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. In this instance, the plastic handle and the steel arms each perform a significant role in the function of the paint roller handle, item number 150-001. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, neither the steel component nor the plastic component imparts the essential character, since both perform significant roles in the function of the paint roller handle. Therefore, in accordance with GRI 3(c), the paint roller handle will be classified in the heading which appears last in the tariff. The paint roller handle would be classified in heading 7326, HTSUS, which provides for other articles of iron or steel.
The applicable subheading for the paint roller handle, item number 150-001, will be 7326.90.8688, HTSUS, which provides for “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 2.9 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 https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division