CLA-2-39:OT:RR:NC:N4:415
Mr. Brian K. Baldwin
Kuehne-Nagel
4100 North Commerce Drive
East Point, GA 30344
RE: The tariff classification of a plastic razor cartridge component from China.
Dear Mr. Baldwin:
In your letter dated May 20, 2020, you requested a tariff classification ruling on behalf of your client, Schick Manufacturing, Inc.
The product under consideration is described in your submission as a plastic component known within Schick as the Advanced Lube Box (ALB). It consists of a plastic strip approximately one inch long and 3/8 of an inch wide that is specifically designed and engineered to be assembled at the top frame of a razor's multi-blade refill cartridge exclusively for the Schick Hydro razor. The ALB is composed of three parts: the lower plastic box, hydrating material, and the plastic cover that attaches to the lower box. Upon importation into the United States, the ALB, along with the other components of the razor cartridge will be assembled into the complete refill shaving cartridge. At the time of importation, this product would not contain any base metal parts, which would exclude it from classification within heading 8212, which provides for “[r]azors and razor blades (including razor blade blanks in strips), and base metal parts thereof,” as indicated in your letter. This office also notes that you indicate the plastic would predominate over the hydrating material, and we would not disagree with your assertion it is the plastic that would impart the essential character, General Rule of Interpretation 3(b) noted.
In your request, you propose this product would be properly classified within subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [o]ther: [o]ther: [o]ther.” This article is not of a class or kind of merchandise that is similar to the exemplars listed in the Explanatory Notes for heading 3924. Additionally, the instant merchandise is a part of the refill cartridge, and heading 3924 does not contain a parts provision. Therefore, classification in heading 3924 is precluded.
As the “Advanced Lube Box” would be considered an article of plastic, and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division