CLA-2-48:OT:RR:NC:N1:130
Mrs. Cely Coleman
Nitto Inc.
400 Frank W. Burr Blvd.
Teaneck, NJ 07666
RE: The tariff classification of lint rollers and adhesive paper rolls from Japan
Dear Mrs. Coleman:
In your letter, dated November 11, 2021, you requested a tariff classification ruling. The ruling was requested for lint rollers and adhesive paper roll refills. Pictures and product information were submitted for our review.
The items under consideration are item number C7007, ZeLo Multi-Surface Pet Hair Roller Long Handle for Floors, item number C7008, ZeLo Multi-Surface Pet Hair Roller Handheld for Furniture, and item number C7009, ZeLo Multi-Surface Pet Hair Roller Refills. You indicate that items are marketed and sold as multipurpose pet lint rollers and refills to remove pet hair, dust, allergens, and dander.
Item C7007 consists of three short rod sections, a roller mechanism, a roll of adhesive-coated paper that measures 6.3 inches (16 centimeters) in width and 14.7 feet in length, and a plastic storage holder. The rod sections and the roller mechanism snap together to form a long-handled roller measuring 45.7 inches in length. Once assembled, the rod and roller mechanism cannot be disassembled. The roller is fitted with a removable roll of adhesive-coated paper. The paper roll is perforated at regular intervals to form 30 sheets, and the perforated edge of each sheet is printed with an orange stripe to make it easier to find and tear.
Item C7008 is the same as C7007 except that it contains a short, rather than long, handle. This hand-held roller mechanism measures 17.8 inches in length when assembled. The item contains the same removable roll of adhesive-coated paper.
Item C7009 consists of 2 rolls of adhesive-coated paper that measure 6.3 inches (16 centimeters) in width and 23.6 feet in length. Each paper roll is perforated at regular intervals to form 45 sheets, and the perforated edge of each sheet is printed with an orange stripe to make it easier to find and tear.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
In your letter, you suggest that items C7007 and C7008 are classified in subheading 4823.90.6700, HTSUS, citing rulings N032678 and N013353. We disagree. Unlike the lint rollers in those rulings, the instant rollers are sets consisting of multiple separate components and are classifiable in accordance with GRI 3(b). Items C7007 and C7008 constitute “goods put up in sets for retail sale”. The items consist of an adhesive paper roll classifiable in Chapter 48, HTSUS, a plastic storage holder classifiable in Chapter 39, HTSUS, and a handle/roller mechanism constructed of multiple materials that are classifiable in different chapters. The handle/roller mechanism and adhesive paper roll together accomplish the activity of lint, dust, and/or hair removal. The storage holder is an accessory to the lint roller. The components are put up for retail sale together without repacking. The purpose of the item is lint, dust, or hair removal, which is accomplished by the adhesive paper roll. Therefore, we find that the adhesive paper roll imparts the essential character of items C7007 and C7008.
You also suggest that item C7009 is classified in subheading 4811.41.2100, HTSUS. Again, we disagree. Subheading 4811.41.2110, HTSUS, provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: Other (other than in strips or rolls of a width exceeding 15cm or in rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state): In strips or rolls. The instant paper rolls measure 16cm in width. Self-adhesive paper in strips or rolls with a width exceeding 15cm are precluded from classification in 4811.41.2100, HTSUS.
The applicable subheading for item C7007, ZeLo Multi-Surface Pet Hair Roller Long Handle for Floors, and item C7008, ZeLo Multi-Surface Pet Hair Roller Handheld for Furniture will be 4811.41.1000, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: In strips or rolls of a width exceeding 15cm or in rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state. The rate of duty will be free.
The applicable subheading for the item C7009, ZeLo Multi-Surface Pet Hair Roller Refills, will be 4811.41.1000, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: In strips or rolls of a width exceeding 15cm or in rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4811.41.1000, 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., 9903.88.03, in addition to subheading 4811.41.1000, 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 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division