CLA-2-39:OT:RR:NC:N4:415
Ms. Amy N. Osteen
No Knob, LLC
1713 Millsap Lane
Plano, TX 75074
RE: The tariff classification of a silicone handguard from China.
Dear Ms. Osteen:
In your letter dated August 10, 2020, you requested a tariff classification ruling.
Images were submitted in lieu of a sample.
The product under consideration is described as the “No Knob™.” It is comprised of two open compartments, each being capable of accommodating a few fingers. They are connected to each other by a flap on the sides, allowing it to accommodate the opposable fingers of a user’s hand in the two capsules. This item is designed to be used to pinch, pull, and grab everything from doorknobs to elevator buttons without the user physically touching these common surfaces. It is made from silicone plastic that is infused with an antimicrobial plastic additive - Microban™ SilverShield™. The “No Knob™” is dishwasher safe, and features a retractable keychain clip that can be attached to a belt, backpack, or purse strap. This appears similar to the item ruled upon in New York ruling N118422, dated August 19, 2010.
In your request, you proposed that this product could potentially be classified under either subheading 3926.20.9050 or 3924.90.0500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree with both of these classifications.
Subheading 3926.20.9050, HTSUS, provides for clothing accessories of plastic. A clothing accessory is related to clothing, of secondary importance to clothing, and intended for use with clothing. It is not essential in itself, but adds to the beauty, convenience, or effectiveness of clothing. Clothing accessories need not rely or depend on a particular article of clothing, but must be related to, or exhibit some connection to clothing, and must be intended solely or principally as an accessory. In simple terms, an item must be an accessory to clothing, not some other item, to be classified as a clothing accessory. Therefore, subheading 3926.20.9050, HTSUS, would not be an appropriate classification for this product.
In consideration of subheading 3924.90.0500, HTSUS, which provides for other household articles, the “No Knob™” is not strictly or primarily used in the household. It is designed to be portable and can be used in a variety of locations outside of the home. It is also not of the class or kind of merchandise that is similar to the exemplars listed in the Explanatory Notes for heading 3924. As such, classification in heading 3924 is precluded.
The “No Knob™” silicone handguard would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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