CLA-2-96:OT:RR:NC:N4:433
Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane
P.O. Box 1199 Williston, VT 05495
RE: The tariff classification of a microfiber duster from China.
Dear Ms. Pendris:
In your letter dated October 8, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item # 68910 is described as a Multi-Angle Microfiber Duster. The base article consists of a fabric duster-head, consisting of a bundle of textile cords on one side and a mop-head pad on the other side, attached to a plastic handle with a removable end cap. The fabric is composed of 80% polyester and 20% polyamide. The article with plastic handle measures 22½ inches long, with the duster-head measures approximately 16½ inches long by 2¾ inches wide. The duster comes with an attachable aluminum extension pole, with a plastic handle at one end and a threaded plastic fitting at the other end. The extension pole is screwed into the back of the handle of the base article, thereby allowing for 57 inches of total reach. The duster head is flexible, allowing a user to clean corners and crevices with greater ease. This item is marketed as 2 dusters in one (high reach and hand held) that is great for ceiling fans, top of bookcases, refrigerators, top of door cases and more.
When interpreting and implementing the Harmonized Tariff of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 9603 to the HTSUS, in pertinent part, section (D) Mops and Feather Dusters, provide meaning and clarifies the types of items to be classified as either a mop or feather duster:
For (mops) the ENs provide that the item consists of a bundle of textile cords or vegetable fibers mounted to a handle, or a mop-head pad made of textile or other material that is fitted or attached to a frame or other base connected to the handle. Items falling within the category of goods are dust mops, spray mops and sponge mops.
For (feather dusters) the ENs provide that the item consists of a bundle of feathers mounted on a handle and are used for dusting furniture, shelves, shop windows, etc. Further the ENs states that in other types of feather dusters the “feathers” have been replaced by lambs’ wool, textile materials, etc., fixed to or wrapped around a handle.
To further clarify the ENs, the Webster’s Online dictionary defines a feather duster: as an implement used for cleaning that consists typically of a handle, and a segment composed of natural or artificial feathers which form the cleaning-contact surface. Inspection of the multi-angle duster indicates the item is not composed of natural or artificial feathers, and falls within the meaning of dust mops, as defined in the ENs for heading 9603, HTSUS.
Under the General Rules of Interpretation (GRIs), specifically at GRI 3 (b), HTSUS, the multi-angle microfiber duster is composed of different components [fabric, metal and plastic] and is therefore considered a composite good. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the "whole product" is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The ENs to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In this case, the duster-head consisting of fabric (textile cords and mop-head pad) imparts the essential character to the good, in that the fabric covered head provides the cleaning-contact surface to the good, thereby allowing the item to function as a duster/mop.
The applicable subheading for the Multi-Angle Microfiber Duster will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Broom, brushes…: 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