CLA-2-76:OT:RR:NC:N5:113
Ms. Maureen E. Thorson
Wiley Rein LLP
2050 M Street NW Washington, DC 20036
RE: The tariff classification of spa cover lifters from Mexico
Dear Ms. Thorson:
In your letter dated August 2, 2023, on behalf of Roberts Manufacturing LLC d/b/a Core Covers, you requested a tariff classification ruling. Photographs, technical descriptions, and assembly instructions for the spa cover lifters were submitted with your ruling request for our review.
The products under consideration are described as two models of spa cover lifters that are permanently installed on a spa or hot tub. You stated in your letter that “They take the form of pivoting frames that fit into the cover of the spa or hot tub onto which the lifters are installed, allowing the covers to be more easily grasped so that they can be opened and then closed back.” The first model is identified as the manual spa cover lifter that consists of aluminum pivoting arms and support pieces which attach to plastic bushings and aluminum mounting brackets. The mounting brackets attach to the spa or hot tub with steel fasteners and washers. The second model is identified as the hydraulic spa lift cover. The hydraulic lifter is similar in construction to the manual lifter but includes a set of hydraulic shocks that ensure that the spa or hot tub cover does not slam shut when replaced in its original position. The shock consists of a stainless steel rod inside of an aluminum casing. You indicated that the aluminum components make up the most significant portion of the spa cover lifter.
You stated that “The subject lifters will be imported from Mexico, where their unassembled parts are kitted together into retail containers…Each retail box in which a lifter is imported will contain all of the components to assemble a complete spa lifter.” The manual and hydraulic lifters contain parts made of aluminum, steel, and plastic. The hydraulic lifter also contains two small rubber pieces and foam hand grips that are mounted onto the lifter’s pivoting arms at the time of importation. You indicated that the aluminum components that comprise the spa cover lifters predominate by weight and provide the assembled spa cover lifter with its structure.
In your request, you proposed classification for the spa cover lifters as accessories to spas or hot tubs under 9019.10.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in relevant part, for accessories of massage apparatus. We disagree. You described the spa cover lifters as “pivoting frames that fit into the cover of the spa or hot tub…allowing the covers to be more easily grasped so that they can be opened and then closed back.” The cover of the spa or hot tub is not a part of the spa or hot tub. The lifters do not contribute to the effectiveness of the principal article (spa or hot tub), such as to facilitate the use of the spa or hot tub, widen the range of its uses or improve its operation for hydromassage. Hence, the lifters are not accessories to the spa or hot tub, rather they are accessories to the cover of the spa or hot tub. Subheading 9019.10.2090 is inapplicable.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. We note that the components that comprise the spa cover lifters, including the aluminum pivoting arms, aluminum support pieces, aluminum mounting brackets, aluminum casing, steel fasteners, steel washers, stainless steel rods, plastic bushings, and rubber pieces, are shipped unassembled. General Rule of Interpretation (GRI) 2(a) states as follows:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Furthermore, the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) represent the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for GRI 2(a) states in “Rule 2(a) (Articles presented unassembled or disassembled) (V)”:
The second part of Rule 2 (a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.
The subject spa cover lifters are unassembled composite articles that consist of aluminum, steel, plastic, and rubber components that are classified in different headings. The metal in each spa cover lifter predominates by weight over the plastic and rubber, and provides the assembled lifter with its structure. Therefore, the metal provides the essential character to the spa cover lifters.
When classifying an article made of two different base metals, there is no determination of essential character. Regarding the classification of composite articles, Section XV Note 7 of the HTSUS states that “…articles of base metal containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” The metal in the subject spa cover lifter that predominates by weight is aluminum. In accordance with Section XV Note 7 of the HTSUS, the spa lifter covers will be classified under heading 7616, HTSUS, which provides for other articles of aluminum.
The applicable subheading for the manual and hydraulic spa cover lifters will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ann Taub at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division