CLA-2-96:OT:RR:E:NC:N4:433
Diane T. Winpisinger
Compliance Manager
Expeditors International
6950 Engle Road, Suite XX
Middleburg Heights, OH 44130
RE: The tariff classification of the 360 degree spin mop from Taiwan.
Dear Ms. Winpisinger:
In your letter dated May 27, 2009, on behalf of Fitness Quest Inc., you requested a tariff classification ruling.
The item described as a 360 degree spin mop consists of a mop that has over 8000 absorbent strands with gravity defying suction and a specialized bucket with a foot operated gear system that spins over 1000 revolutions per minute (rpm) for purposes of cleaning and drying the mop. The mop and bucket are packaged and sold together as a set. Marketing literature indicates: no more disposable pads; no more hand wringing; locks in the mess and will not drip or leak; and machine washable.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) shall be governed by the General Rules of Interpretation (GRI) in accordance with the following hierarchical principles:
1. The table of contents, alphabetical index, and titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter
notes and, provided such headings or notes do not otherwise require, according to the following provisions:
2. (a) 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.
(b) Any reference in a heading to a material or substance shall be taken to include a
reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Where sets are involved the Explanatory Notes (ENs) to the HTSUS provide a three-part test for "goods put up in sets for retail sale":
For the purposes of this Rule, the term “goods put up in
sets for retail sale” shall be taken to mean goods which:
(A) consist of at least two different articles which are
prima facie, classifiable in different headings....;
(B) consist of products or 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 repackaging (e.g., in boxes or cases or
on boards).
By application of GRI 3(b), the spin mop is a set in that the mop is classified in HTSUS heading 9603 and the mechanical bucket is classified in HTSUS 8479, put up together for purposes of cleaning, and packaged in a manner suitable for retail sales. EN Rule 3(b)(VII) to the HTSUS lists factors such as the nature of the materials or components, their bulk, quantity, weight or value, and the role of the constituent materials or components in relation to the use of the good in determining the essential character for the good.
Both the mop and specialized spin bucket contribute equally to the use of the good for purposes of cleaning. Under GRI 3(c), the set, without an essential character is classified in the heading which occurs last in numerical order among those headings equally meriting consideration, which is the mop.
The applicable subheading for the mop and spin bucket set, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes, mops…: Other: Other; Other.” The rate of duty will be 2.8% 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division