CLA-2-96:OT:RR:NC:N4:433
Geri Davidson
Import Department
The Container Store
500 Freeport Parkway
Coppell, TX 75019-3863
RE: The tariff classification of laptop screen brush from China.
Dear Ms. Davidson:
In your letter dated October 20, 2009, you requested a tariff classification ruling. The sample submitted will be returned as you requested.
A sample and description have been submitted for SKU number 10037617 being sold as the “LapTop Pro Cleaning System.” This item incorporates two brushes in a retractable plastic case, a non-toxic cleaning compound made of water to eliminate sticky deposits and a soft pad to clean fingerprints off a computer screen. The brushes are designed to dust the keyboard and screen.
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which: 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 and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Because the subject cleaning system [brush, cloth] is a set for tariff purposes, and the headings or subheadings under which the various components could be classified refer to only part of the components in the set, we turn to GRI 3(b) to classify the merchandise. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. In other words, when items are put up together for retail sale, each component of a set will be dutiable at the rate accorded to the component of the set that imparts the essential character.
"Essential character" is the attribute which strongly marks or serves to distinguish what an article, or set, is. In considering all the factors that help determine a finding of essential character, we have concluded that in the case of the cleaning system, it is the brush which provides the set with its essential character.
The applicable subheading for the laptop screen brush will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…Other: Other, Other.” The rate of duty will be 4.9% 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 Neil H. levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division