CLA-2-96:OT:RR:NC:N4:422
Ms. Robin West
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a static duster from China
Dear Ms. West:
In your letter dated October 12, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a Static Duster, SKU number 110932. This item consists of a duster head made of 50% polyester and 50% polyethylene. It is packaged together for retail sale with a folding plastic handle which, when extended, measures approximately 11” long. The user assembles the item by slipping the duster head onto the handle. The duster head is disposable and the retail package contains two duster heads, the second one being provided as a replacement. This item is designed to clean wood, metal and electronics by trapping dust, dirt and hair. As you requested, the sample will be returned to you.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings.
EN 9603 (D) states that “feather dusters consist of a bundle of feathers mounted on a handle and are used for dusting furniture, shelves, shop windows, etc. In other types of feather dusters the “feathers” have been replaced by lambs’ wool, textile materials, etc., fixed to or wrapped around a handle.
General Rule of Interpretation 2(a) states “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 falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
The applicable subheading for SKU number 110932 will be 9603.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for feather dusters. The rate of duty will be free.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division