CLA-2-96:OT:RR:NC:N4:415
Mr. Kody Nelson
Koda Capital, LLC
2443A Broad Street
San Luis Obispo, CA 93401
RE: The tariff classification of a duster with an included extension pole from China.
Dear Mr. Nelson:
In your letter dated June 27, 2019, you requested a tariff classification ruling.
The product under consideration is described as a set that consists of a microfiber duster and a telescoping aluminum extension pole. The duster consists of textile “feathers” that completely wrap around the handle and measures 22 inches in total length. The duster can be used without the use of the extension pole. The extension pole is six feet long and can be extended up to 24 feet. It has a threaded tip allowing the duster to be twisted on to it.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of this set in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. In this office’s opinion, this product would qualify as a set as per GRI 3(b). Further, as the principle utility of this product at time of importation is the dusting component, it is the duster that would provide the essential character to this set.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. EN 96.03(D) states, “[f]eather 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 In other types of feather dusters the “feathers” have been replaced by lambs' wool, textile materials, etc., fixed to or wrapped around a handle.”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 duster appears to meet the provided definition.
The applicable subheading for this set, consisting of a “feather” duster and extension pole, will be 9603.90.4000, HTSUS, which provides for “[b]rooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): [o]ther: [f]eather dusters.” The general rate of duty is 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 at https://hts.usitc.gov/current.
The subject telescopic aluminum extension pole may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division