CLA-2-84:OT:RR:NC:N1:120
Mr. Mark P. Bleckley
Van Andel Global Trade Center
401 West Fulton Street 418C
Grand Rapids, Michigan 49504
RE: The tariff classification of a Urinal Cartridge Replacement Kit from China
Dear Mr. Bleckley:
In your letter dated July 7, 2010, on behalf of Falcon Waterfree Technologies, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a urinal cartridge replacement kit. The replaceable urinal drain filter measures approximately 4 ½” in height x 4 ½” in diameter. The circular shaped urinal drain cartridge has a hard plastic outer shell and is to be inserted into the base of a ceramic urinal. The urinal drain cartridge functions as a filter for solids and impurities as urine drains through the entry chamber and exit channel of the cartridge. The filter function also acts a trap for hair and solid objects, prevents sewer gases and associated microorganisms from entering the restroom, acts as a vapor barrier that prevents urine and other odors from escaping into the room, and traps precipitants from the urine in the cartridge to prevent clogging and crystallizing of the concentrated urine in the drainage system.
The replaceable urinal drain filter is a kit that includes the main plastic cartridge, a pair of plastic gloves for sanitary purposes, a metal key designed to fit on the top of the cartridge and which will be used to turn the cartridge and lift it out of the urinal as well as place the new cartridge back in the urinal, a plastic bag for disposal of the used cartridge, and a liquid sealant that is poured into the new cartridge to act as a vapor barrier.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. 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 part only of the items 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 good.
The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity, i.e., filtering. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good 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 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character of this kit is imparted by the urinal drain cartridge.
The applicable subheading for the urinal cartridge replacement kit, as described above, will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for filtering or purifying machinery and apparatus for liquids: other. The rate of duty will be Free.
The chemical sealant may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
In your letter, you also inquire as to the entitlement of the U.S. manufactured pouch of sealant under subheading 9802.00.80, HTSUS, when returned to the United States packaged in the kit. Subheading 9802.00.80, HTSUS, provides for Articles, except goods of heading 9802.00.90 and goods imported under provisions of subchapter XIX of this chapter and goods imported under provisions of subchapter XX, assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. After reviewing the circumstances of the transaction in question, this office finds subheading 9802.00.80, HTSUS, does not apply in this case.
The sealant is manufactured and packaged into its pouch in the United States. The pouch is exported from the United States to China where it is added to the urinal cartridge replacement kit. The packaged kit is then exported to the United States. The pouch is not opened until time of use in the United States. The 60 ML/2.0 oz. pouch of sealant is exported to China solely for packaging with the other components of the urinal cartridge replacement kit.
In cases where goods of U.S. origin are returned to the U.S. as part of kits, consideration must be given to subheading 9801.00.10, HTSUS. Said subheading provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. In Superscope, Inc. v. United States, 13 CIT 997, 727 F. Supp. 629 (1989), the Court of International Trade held that certain glass panels of U.S. origin that were exported, repacked abroad with certain foreign components, and returned to the U.S. as part of unassembled audio cabinets, were entitled to duty-free entry under item 800.00, Tariff Schedules of the United States (TSUS). Item 800.00, TSUS, is the predecessor of subheading 9801.00.10, HTSUS. As noted in HQ 556355 dated February 21, 1992 and HQ 556367 dated April 15, 1992, “Although Superscope concerned the TSUS, not the HTSUS, the decision is believed to be equally applicable to similar situations arising under the HTSUS, since item 800.00, TSUS, and relevant Schedule 8, TSUS, headnotes were carried over virtually unchanged into the HTSUS”. Repacking of the U.S. manufactured sealant pouch with the foreign goods in the kit neither advances the pouch in value nor improves it in condition. Thus, applying the rationale of Superscope, the U.S. manufactured sealant pouch is eligible for treatment under subheading 9801.00.10, HTSUS, upon compliance with all applicable regulations.
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 Denise Faingar at (646) 733-3010.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division