CLA-2-96:OT:RR:NC:SP:233
Mr. John M. Peterson
Neville Peterson LLP
Counsellors at Law
17 State Street 19th Floor
New York, NY 10004
RE: The tariff classification of a battery-operated paint roller from China.
Dear Mr. Peterson:
In your letter dated October 15, 2008, on behalf of Wagner Spray Tech Corporation, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
A sample and description of the TurboRoll Battery Paint Roller have been submitted. This roller features a 24 inch rigid plastic cylinder with a duckbill valve on one end, a plastic plunger that travels inside the cylinder, a plunger head that contains two sealing o-rings, a battery-operated handle and a roller arm with a nine inch roller nap. The roller operates by having a continuous flow of paint moved through the cylinder by the action of the motorized pump.
The subject paint roller is composed of different components [the roller, the motorized cylinder] and is considered a composite good. Regarding the essential character of the paint roller, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In regards to this product, the mechanism is merely the conduit by which the paint is stored and dispensed to the roller, but it is the roller that actually applies the paint to the surfaced being painted. In this case, the paint roller component imparts the essential character to the good.
You suggest classification as a pump in 8413.50.0090. Noting our discussion above, the essential character of the paint roller is applying paint to a surface which is outside the scope of 8413.
The applicable subheading for the battery-operated paint roller will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Paint, distemper, varnish or similar brushes (other than those of subheading 9603.30): paint pads and rollers: paint roller.” The rate of duty will be 7.5% ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Lawrence Mushinske at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division