CLA-2-39:OT:RR:NC:N4:422
Ms. Julie Hartenfels
William B Skinner Inc.
300 Route 17 South, Suite 3C
Lodi, NJ 07644
RE: The tariff classification of a fly swatter from Taiwan
Dear Ms. Hartenfels:
In your letter dated March 21, 2025, you requested a tariff classification ruling on behalf of your client, Pic
Corporation. Product descriptions and photos were reviewed.
The merchandise under consideration is a fly swatter, Model WIRE. The article features a metal handle and a
flat perforated striking surface made of plastic. It is designed to be used to swat flies, bees and other nuisance
bugs. The handle measures approximately 14.875 inches long by 1.25 inches wide by 0.2 inches high. The
plastic swatter measures approximately 5.75 inches long by 4.875 inches wide by 0.16 inches high.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI)
3. The fly swatter is made of 67% iron and 33% plastic. The swatter serves the primary role of killing a fly
and/or insect. Therefore, it is the opinion of this office that the plastic swatter provides this item with the
essential character within the meaning of GRI 3(b).
The applicable subheading for the fly swatter, Model WIRE, will be 3924.90.5650, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household
articles and hygienic or toilet articles, of plastics: Other: Other. Other. The general rate of duty will be 3.4
percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 3924.90.5650, HTSUS, listed above.
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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division