CLA-2-63:OT:RR:NC:N3:349
Ms. Paula M. Connelly
Sandler, Travis & Rosenberg, P.A.
100 Trade Center, Suite G-700
Woburn, MA 01801
RE: The tariff classification of reusable mop heads and a frame from China
Dear Ms. Connelly:
In your letter dated April 14, 2021, you requested a tariff classification ruling on behalf of your client, Unifirst Corporation. In lieu of samples, photographs were provided.
Item 1, described as a “Microfiber Dust Mop,” is a reusable dust mop head comprised of 80 percent polyester and 20 percent polyamide pile fabric backed with a 100 percent polyester woven fabric. The mop head features a twisted yarn fringe sewn around the edges comprised of 80 percent polyester and 20 percent polyamide fibers. The dust mop head comes in various lengths: 18”, 24”, 36”, 48” and 60” and is intended to be used to dust floors. To use, the “Microfiber Dust Mop” is attached to a frame by means of a metal strip. The frame is attached to a telescopic pole. The frame and pole are imported separately.
Item 2, described as a “Velcro Dust Mop,” is a reusable dust mop head comprised of 80 percent polyester and 20 percent polyamide pile fabric backed with 100 percent nylon warp knit (Velcro) fabric. The mop head features a twisted yarn fringe around the edges comprised of 80 percent polyester and 20 percent polyamide fibers. The dust mop head comes in various lengths: 18”, 24”, 36”, 48” and 60” and is intended to be used to dust floors. To use, the “Velcro Dust Mop” is attached to a frame by means of the Velcro backing. The frame attaches to a telescopic pole. The frame and pole are imported separately.
Item 3, described as a “Wet Scrubber,” is a reusable mop head comprised of 80 percent polyester and 20 percent polyamide warp knit pile fabric. The edges are finished with a lock stitch. The 18 inch long “Wet Scrubber” attaches to the frame of the mop by means of 100 percent nylon warp knit Velcro backing. The frame attaches to a pole. The frame and pole are imported separately. The “Wet Scrubber” is intended to be used to clean floors.
Item 4, “Microfiber High Dust Cover,” is a reusable dust mop head sleeve comprised of 80 percent polyester and 20 percent polyamide knit pile fabric. The “Microfiber High Dust Cover” measures 20 x 3 inches and slides over the separately imported dust cover frame. One end of the sleeve is sewn closed; the other end is secured by Velcro fastener tabs.
Item 5, “Duster Frame,” is composed of an EVA foam covered strip of iron and a handle made of aluminum and polypropylene of which the approximate breakdown is as follows: 60 grams of polypropylene, 40 grams of aluminum, 20 grams of EVA foam and 40 grams of iron. You have indicated that the iron predominates by weight over the aluminum. The “Microfiber High Dust Cover” attaches to the duster frame and is used as a cleaning tool.
You suggest classification of the duster frame in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS) or, alternatively, subheading 3926.90.9985, HTSUS. We disagree. The duster frame is a composite good comprised of polypropylene, aluminum, EVA foam and iron. As per GRI 3(b) this duster frame is provided for in another subheading in the tariff. Therefore, classification in subheadings 3924.90.5650 and 3926.90.9985, HTSUS, are precluded.
The duster frame is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The iron accounts for the vast majority of the weight for the duster frame. Therefore, the essential character of the duster frame is the iron. In accordance with GRI 3(b), the duster frame will be classified in heading 7323, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel.”
The applicable subheading for the “Microfiber Dust Mop,” “Velcro Dust Mop,” “Wet Scrubber,” and “Microfiber High Dust Cover” will be 6307.10.2030, HTSUS, which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and other cleaning cloths: Other: Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the “Duster Frame” will be 7323.99.9080, 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: Other: Other: Not coated or plated with precious metal: Other: Other: Other.” The rate of duty will be 3.4 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.10.2030, 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 6307.10.2030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7323.99.9080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.13, in addition to subheading 7323.99.9080, 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, including information on exclusions and their effective dates, 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.
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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division