CLA-2-73:OT:RR:NC:N4:422
Ms. Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of a spiral grill brush from China
Dear Ms. Johnson:
In your letter dated October 23, 2023, you requested a tariff classification ruling. A photograph was submitted along with your request.
The item is a spiral grill brush, SKU# 37901201. The article comprises an injection molded plastic handle, two twisted steel brush frames, two stainless-steel helical wire springs, and spiral-wound stainless steel wire. The springs are wrapped around the brush frames, bent into their final shape, and then pressed into the handle. The grill brush measures approximately 17.7 inches in length. The spiral grill brush is similar to a barbeque grill brush, but rather than having bristles, it is constructed of spiral-wound stainless-steel wire. The item is used to clean the grate of a barbeque grill.
The spiral grill brush is a composite article that is made of a plastic handle and stainless-steel frames, steel helical wire springs and stainless-steel wire. The steel component and the plastic component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (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 steel and plastic components of the spiral grill brush 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.
As the spiral grill brush is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the plastic component or the stainless-steel component imparts the essential character to the article in question. It is the role of the constituent materials in relation to the use of the good that imparts the essential character. In the case of the spiral grill brush, it is the opinion of this office that the spiral-wound stainless-steel wire imparts the essential character to the grill brush. Therefore, the spiral grill brush under consideration will be classified as a household article of the constituent material of the grill brush which is stainless-steel wire. The spiral grill brush will be classified in accordance with GRI 3(b) in heading 7323, 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.
The applicable subheading for the spiral grill brush, SKU #37901201 will be 7323.10.0000, 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: Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like.” 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 7323.10.0000, 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 7323.10.0000, 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.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division