CLA-2 CO:R:C:G 082213 NLP
4016.99.5050, 4202.12.2090
Mr. Jim Barbeau
A.N. Deringer, Inc.
P.O. Box 824
Fort Covington, N.Y. 12937
RE: Drain cleaning system
Dear Mr. Barbeau:
This is in response to your letter, dated March 14, 1988, on
behalf of Aqua Flush Products Ltd., requesting a tariff
classification ruling for the Aqua Flush drain cleaning system
under the Harmonized Tariff Schedule of the United States
(HTSUS). A sample was submitted for examination.
FACTS:
The Aqua Flush drain cleaning system consists of a textile
reinforced polyvinyl chloride plastic hose with permanently
attached chrome plated brass adapters on each end, a round rubber
aqua flush adapter with a brass screw insert, three nylon
adapters and one plastic washer. The parts are placed inside a
plastic tool box measuring approximately 12-3/4 inches by 6
inches by 4-3/4 inches. Printed on the tool box is "Aqua Flush,
DRAIN CLEANER, Made in Canada". The system will be sold as an
entirety with the tool box.
The hose and accessories function together to use water
pressure from the sink tap to clear sink drains that are blocked.
The hose screws into the rubber flush adapter. The rubber
adapter is placed over the drain opening in the sink and is
pressed downward to provide a firm drain seal so that pressure
may be created. The nylon adapters and plastic washer are used
as fittings to connect the hose to the faucet. Once the hose and
attachments are in place, hot water from the faucet is turned on
until the blockage is cleared.
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ISSUE:
Whether the Aqua Flush drain cleaning system should be
classified as a set under the HTSUS or whether the items
comprising the drain cleaning system should be classified
separately?
LAW AND ANAYLSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. Goods
which cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or
more headings, classification shall be affected as
follows:
* * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot be
classified by reference to 3(a) [which requires that
goods be classifed, if possible, under the more
specific of the competing provisions], shall be
classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
The Explanatory Notes to the HTSUS constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes for GRI 3(b) state that goods put up for retail
sale as a set must:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) be put up in a manner suitable for sale directly to
users without repacking.
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The drain cleaning system meets requirement (a) since it
consists of at least two different articles which are, prima
facie, classifiable in different headings. The relevant headings
and subheadings at issue in this case include:
3917 Tubes, pipes and hoses and fittings therefor,
(for example, joints, elbows, flanges), of
plastics:
* * * * * * *
3926 Other articles of plastics and articles of other
materials of headings 3901 to 3914:
* * * * * * *
4016 Other articles of vulcanized rubber other than
hard rubber:
* * * * * * *
4202 Trunks, suitcases, vanity cases, attache cases,
briefcases...holsters and similiar containers;
traveling bags, toiletry bags, knapsacks and
backpacks, handbags, shopping bags, wallets,
purses, map cases, cigarette cases, tobacco
pouches, tool bags....
The Aqua Flush draining system also meets the requirement of
(c), because it is in a manner suitable for sale directly to the
user without having to be repacked.
Although the goods at issue in this case meet the
requirements of (a) and (c), they do not meet (b). The
components packed inside the tool box are put together to carry
out a specific activity, i.e., to use water pressure from the
faucet to clear sink drains that are blocked. However, the tool
box does not contribute to this activity. While the tool box
functions as a container for the drain cleaning system, it can
also be used for holding other items. This is so because the
size of the tool box is larger than would be necessary to serve
only as a holder for the drain cleaning system. It contains a
removable tray with eight compartments, which is enough space to
hold both the drain cleaning items and other articles.
Furthermore, since all the components necessary for cleaning
drains using the Aqua Flush draining system are included in this
kit, any added tools or parts placed in the tool box would be
unrelated to the function of clearing drains. Therefore, the
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tool box and the items comprising the Aqua Flush drain cleaner do
not constitute goods put up in sets for retail sale. Since these
items cannot be classifed as a set, they must be classified
separately.
In accordance with the United States-Canada Free Trade Act
(FTA), General Note 3(c)(vii)(B), HTSUS, provides that goods
imported into the Customs territory of the United States are
eligible for treatment as "goods originating in the territory of
Canada" if:
(1) they are goods wholly obtained or produced in the
territory of Canada and/or the United States, or
(2) they have been transformed in the territory of Canada
and/or the United States so as to be subject--
(I) to a change in tariff classification in Canada as
described in the rules of subdivision (c)(vii)(R)
of this note, or
(II) to such other requirements subdivision (c)(vii)(R)
of this note may provide when no change in tariff
classification occurs, and they meet other
conditions set out in subdivision (c)(vii)(F),
(G), (H), (I), (J), and (R) of this note.
Therefore, if the instant merchandise is an "originating good" it
is eligible for reductions in duty in accordance with the FTA.
HOLDING:
The reinforced plastic hose is classifiable in subheading
3917.39.0020, HTSUS, which provides for tubes, pipes and hoses
and fittings therefor, other: of polyvinyl chloride. The rate of
duty is 3.1% ad valorem. If it is an originating good for the
purposes of the FTA, the rate of duty is 2.4% ad valorem.
The nylon adapters are classifiable in subheading
3917.40.0000, HTSUS, which provides for tubes, pipes and hoses,
of plastics: fittings. The rate of duty is 5.3% ad valorem. If
it is an originating good for the purposes of the FTA, the rate
of duty is 4.2% ad valorem.
The plastic washer is classifiable in subheading
3926.90.4500, HTSUS, which provides for gaskets, washers and
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other seals of plastic. The rate of duty is 3.5% ad valorem. If
it is an originating good for the purposes of the FTA, the rate
of duty is 2.8% ad valorem.
The rubber flush adapter is classifiable in subheading
4016.99.5050, HTSUS, which provides for other articles of
vulcanized rubber other than hard rubber: other, other. The rate
of duty is 5.3% ad valorem. If it is an originating good for the
purposes of the FTA, the rate of duty is 4.2% ad valorem.
The tool box is classifiable in subheading 4202.12.2090,
which provides for trunks, suitcases...similiar containers;..with
outer surface of plastics, other. The rate of duty is 20% ad
valorem. If it is an originating good for the purposes of the
FTA, the rate of duty is 16% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division