CLA-2-96:OT:RR:NC:N4:422
Ms. Kim Young
BDP International, Inc.
2929 Walker Rd NW
2nd Floor
Grand Rapids, MI 49544
RE: The tariff classification of a duster kit and duster refills from China
Dear Ms. Young:
In your letter dated March 28, 2013, on behalf of Meijer Distribution, you requested a tariff classification ruling.
The two submitted samples are identified as a Duster Kit, Item Number 468304/UPC# 713733473057 and Duster Refills, Item Number 469152/UPC# 713733473002. The Duster Kit consists of an unassembled duster that is comprised of a 2-prong plastic handle and 5 disposable feather-like textile duster cloths. The Duster Refills consist of 10 disposable feather-like textile duster cloths.
The dusters cloths of both items are made of spunbound and thermal bond nonwoven, polyethylene/polyethylene terephthalate (PE/PET) tow fibers. Each duster cloth has 2 long narrow slots on top into which the plastic prongs on the handle will be inserted to attach the duster cloth to the handle when assembling the duster. The duster cloths do not have any applied chemicals or treatments. The Duster Kit is packaged for retail sale in a box on which the words “If you like the Swiffer Duster®, try Meijer™ Duster Kit” are printed. The Duster Refills are packaged for retail sale in a box on which the words “Use with Meijer™ or Swiffer® Dusters” are printed.
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 In other types of feather dusters the ‘feathers’ have been replaced by lambs’ wool, textile materials, etc., fixed to or wrapped around a handle.
This heading excludes cleaning cloth made of textile materials…when presented separately (Section XI).”
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 Item Number 469152/UPC# 713733473002 will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other… other. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for Item Number 468304/UPC# 713733473057 will be 9603.90.4000, 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