CLA-2-63:OT:RR:NC:N3:349
Mr. Tim Probasco
inShield Wiper, LLC
1595 Archer Road
San Marcos, CA 92078
RE: The tariff classification of a cleaning pad from China or Vietnam
Dear Mr. Probasco:
In your letter dated July 29, 2020, you requested a tariff classification ruling. Photographs were provided in lieu of a sample.
Item 1, described as the inShield Wiper®, is a dusting pad consisting of a 1.75 centimeter thick sponge covered with an 80 percent polyester and 20 percent polyamide microfiber fabric. Sewn to the backside of the textile covered sponge is a loop material used to secure the pad to a high density polyetheylene (HDPE) base which includes a hook material glued and sewn to the top surface. The hook material also secures two woven elastic straps in place that loop around the assembled duster. On the backside of the HDPE base, a layer of neoprene is glued under the woven elastic straps that provides a cushion for the palm of the hand when the hand is inserted under the straps. The inShield Wiper® measures approximately 12 x 17 centimeters and is designed to be used to wipe away haze, fingerprints, smudges, smears and dust off of interior windshields, electronic touchscreens, stainless steel appliances, glass and mirrors. You state this inShield Wiper® is manfuctured in China.
Item 2 is the inShield Wiper®, described above, with an additional looped strap that is secured under the neoprene. The looped strap holds a two ounce polyethylene terephthalate (PET) spray bottle. The bottle is imported empty. You state this inShield Wiper® and spray bottle are manufactured in Vietnam.
In your request, you suggest a classification under subheading 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other brooms and brushes. 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 HTSUS and are generally indicative of the proper interpretation of these headings. As per note (B) for heading 9603, “in general, the brooms and brushes of this group consist either of small tufts or knots of flexible or springy fibres or filaments mounted in a broom or brush stock or back, or, as in the case of paint brushes, of a bunch of hairs or fibres strongly secured to the end of a short stock or handle with or without the aid of a metal ferrule or other retaining device.” From the provided images, this item lacks fibers or filaments and the general construction to be considered an article of heading 9603, HTSUS. Therefore, this office is of the opinion that this product would not be properly classified under subheading 9603.90.8050, HTSUS.
Both versions of the inShield Wiper® are considered composite goods made of textile and plastic.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 3 provides for classification of composite goods. GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In our opinion, it is the microfiber fabric which provides the wiper’s cleaning surface that provides the essential character of the article.
The applicable subheading for the inShield Wiper will be 6307.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Floorcloths, dishcloths, dusters and similar cleaning cloths: Other: Other.” The rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.10.2030, 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 6307.10.2030, 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 on the World Wide Web 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division