CLA-2-84:OT:RR:NC:N1:105
Mickenzie Elmer Mohawk Global Trade Advisors (MGTA) 123 Air Cargo Road N. Syracuse, NY 13208
RE: The tariff classification ofa sponge and brush kitchen organizer with refillable soap pump set from China
Dear Ms. Elmer:
In your letter dated March 20, 2024, on behalf of your client, Spectrum Diversified Designs, LLC, you requested a tariff classification ruling.
The item under consideration is described as a sponge and brush kitchen organizer with refillable soap pump set. The first item in the set is a styrene acrylonitrile resin (SAN) organizer with two compartments for kitchen or bathroom items such as sponges, brushes, dishwashing tools, toothbrushes, toothpaste, etc. The device has a hexagon pattern along the bottom to provide drainage and airflow for drying. The second item in the set is a manual soap pump dispenser. In operation, the user will press the top of the pump as many times as needed to draw out the desired amount of liquid from the dispenser and into the user's hand. The third item in the set is a polypropylene base to hold the pump and organizer while also catching the drainage from the organizer. The set measures 6.25 inches long by 3.25 inches wide by 8.25 inches high. The soap pump dispenser makes up 45% of the value of the set, while the organizer is 25%, and the base is 7%. The remaining costs are packaging and other expenses.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 are then applied in order.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The sponge and brush kitchen organizer with refillable soap pump set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (kitchen and bathroom cleaning organization). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item in question is within the term goods put up in sets for retail sale. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. Explanatory Note VIII to GRI 3(b) explains that [t]he 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 value, or by the role of the constituent material in relation to the use of the goods. We find the essential character of the sponge and brush kitchen organizer with refillable soap pump set is imparted by the refillable soap pump. The refillable soap pump has the highest value and largest size of any item in the set.
Therefore, according to GRI 3(b), the applicable subheading for the sponge and brush kitchen organizer with refillable soap pump set will be 8424.89.9000, HTSUS, which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other. The general rate of duty will be 1.8% ad valorem.
Products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.02 in addition to the corresponding subheading 8424.89.9000, HTSUS, listed above at the time of importation.
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/.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division