CLA-2-63:OT:RR:NC:N3:351
Alain Lacombe
Dolbec Y. Logistique International, Inc.
361, Rue des Entrepreneurs
Quebec, Canada G1M 1B4
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of felt pads and furniture glides from Canada; Article 509
Dear Mr. Lacombe:
In your letter dated Aug. 2, 2010, and an undated follow-up received with samples in our office on Aug. 12, you requested a ruling on the status of furniture glides and felt pads from Canada under the NAFTA. The ruling has been requested on behalf of your client, Distribution Madico Inc., of Pintendre, Quebec.
FACTS:
You submitted a retail package labeled Super SLIDEX + FELTAC Floor Protection Kit, 23186, containing the following:
108 round dye-cut felt pads (“Feltac”) of various diameters ranging from 3/4" to 2” which can be adhered to the bottom of furniture legs;
one rectangular dye-cut felt pad with a triangular hole punched at its top, where it may once have been used to hang on a display rack, 9” x 6”;
four (4) plastic cups (“Slidex”) for furniture legs to sit in, each measuring 3” in diameter;
eight (8) Slidex pads for furniture legs to sit on, each measuring 3” square.
Each of these four items is used to protect floors from being scratched by furniture legs. The felt pads allow furniture to slide over wood or tile floors; the plastic glides allow furniture to slide over carpeted floors.
You state that the Feltac pads are of Canadian origin and the Slidex pads are made in China.
CLASSIFICATION:
You state your opinion that, packaged together, these items constitute a set for tariff purposes according to the terms of General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States Annotated (HTSUS).
It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state in Note X to GRI 3(b), that the term “goods put up in sets for retail sale” means goods which:
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 repacking.
This assortment fulfills the requirements of (a) and (c) above, but we believe that it fails (b). While they serve the same purpose (protecting floors from furniture) the function of each item does not join that of the other in a way that might be interpreted as meeting a particular need or carrying out a specific activity. In fact, the felt pads and the glides cannot be used together; their uses are mutually exclusive. This is a collection of related items, not a set for tariff purposes; therefore, each item will be separately classified.
The applicable subheading for the round felt pads and the rectangular pad with the triangular hole will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem.
You cite a previous ruling classifying the rectangular felt pad under subheading 5602.10.9090, HTSUS, which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. However, this item, with the triangular cut out, is “made up” according to the terms of Note 7 to Section XI, HTSUS, and is thus classified in heading 6307, as above.
The applicable subheading for the plastic floor glides (cups and pads) will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3% ad valorem.
You cite a previous ruling classifying the Slidex pads under subheading 4016.99.5050, HTSUS, which provided for other articles of vulcanized rubber other than hard rubber, other. That 1993 ruling refers to glides that were made of rubber; the instant merchandise is plastic.
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
NAFTA:
You state that if the items packaged together were a set, the set would qualify for duty-free treatment under NAFTA. However, as explained above, this is not a set. Your letters do not provide enough information for us to make a NAFTA determination for the Feltac pads. In order to determine the NAFTA eligibility of the Feltac pads we need the following information:
Where is the felt manufactured?
What is the fiber content?
Where are the fibers produced? If man-made fibers, where are they extruded, and where are the polymers manufactured?
Regarding the Slidex pads, you state that they are manufactured in China. As such they are not eligible for NAFTA treatment despite repackaging in Canada.
COUNTRY OF ORIGIN
In order to issue a ruling on the country of origin on the Feltac pads, we need the following information:
Where is the felt manufactured?
Regarding the Slidex pads, you state that they are manufactured in China. As such, they must be marked, “Made in China,” or the packaging must indicate that the Slidex pads are made in China.
The samples will be retained with the official case file.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 Mitchel Bayer at (646) 733-3102.
Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, Regulations & Rulings, 799 9th Street N.W. - 7th floor, Washington, DC 20229-1177.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division