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 touch-up paint can with brush from China.
Dear Ms. Pendris:
In your letter dated November 5, 2010, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item #69020 is described as a Touch-Up Paint Can with Brush. The article consists of a polypropylene container with a removable screw-top lid. The lid contains a molded paintbrush with nylon bristles affixed to its underside. The user would fill the container with paint and use the brush to apply the paint, utilizing the lid as a handle. The article measures approximately 4¾ inches in height and holds 12 ounces of paint. This article is designed for touching-up paint on damaged or blemished surfaces.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. 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, may then be applied in order.
The Touch-Up Paint Can with Brush cannot be classified in accordance with GRI 1, in that, the good is not described by the terms of the headings and any relative section and chapter notes to the HTSUS. When interpreting and implementing the 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 Touch-Up Paint Can with Brush is composed of different components [plastic container and paintbrush with nylon bristles] 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 the case of this article, it is our opinion that the paintbrush used to apply the paint to surfaces in need of repair plays a more important role than does the container used to hold the paint. As a result, it is the paintbrush that imparts the essential character to the composite good. The applicable subheading for the Touch-Up Paint Can with Brush, will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…..: Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other; Other.” The rate of duty will be 4% 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