CLA-2-84:OT:RR:NC:N1:102
Rhonda McClintic
Academy Sports + Outdoors
1800 North Mason Rd
Katy, Texas 77449
RE: The tariff classification of a filter cleaner tool from China
Dear Ms. McClintic:
In your letter dated June 3, 2021, you requested a tariff classification. Descriptive information was provided with your request.
The product under consideration is referred to as the Aqualite comb cleaning filter cartridge tool. The Aqualite comb cleaning filter cartridge tool is primarily constructed of plastic material and is a composite good that features a comb head and a nozzle. The comb head has teeth that are designed to fit inside the deep folds of filtration paper. The nozzle, which can be turned on and off, is designed to project a stream of water that removes particles from the filter. Once the Aqualite comb cleaning filter cartridge tool is attached to a garden hose, the comb head and nozzle, together, remove dirt and debris from filter cartridges.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
In this instance, no one heading in the tariff schedule covers these components in combination, as such GRI 1 cannot be used as a basis for classification. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS.
GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the product. GRI 3(b) provides that mixtures and composite goods consisting of different materials or components shall be classified as if they consist solely of the material or component that which gives them their essential character. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. With this particular product, no single component imparts the essential character. Therefore, in accordance with GRI 3(c), the product will be classified in heading 8481, HTSUS, as it is last in numerical order in the tariff.
Accordingly, the applicable subheading for the Aqualite comb cleaning filter cartridge tool will be 8481.80.5090 HTSUS, which provided for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Hand-operated: Of other materials: Other. The general rate of duty is 3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under 8481.80.5090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8481.80.5090, 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, including information on exclusions and their effective dates, 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 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. ยง 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division