CLA-2-96:OT:RR:NC:N4:433
Michael Skidmore
Manager, Customs Compliance Dynasty CHB, Inc.
365 Chelsea Street East Boston, MA 02128
RE: The tariff classification of a Fishy Scrubber from China.
Dear Mr. Skidmore:
In your letter dated January 3, 2011, on behalf of Dorel Juvenile Group, Inc., you requested a tariff classification ruling. A sample was provided.
Product number BA009 is described as a “Fishy Scrubber”. The Fishy Scrubber is a functional item designed for use by children when washing. The product consists of a green rigid hollowed plastic case in the shape of a smiling fish, attached to which is a soft bristle flocking brush at the bottom of the case and a soft scrubber made from manmade fiber at the top of the case. Within the plastic case there is an open space to store a removable polyester washcloth, which is sold with the Fishy Scrubber. You indicate that the Fishy Scrubber and washcloth are packaged together in a blister pack and sold as a set.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs, 2 through 6, may then be applied in order.
The Fishy Scrubber cannot be classified in accordance with GRI 1, in that the article is not described by the terms of the headings and any relative section and chapter notes to the HTSUS. As such, the applicable GRIs are as follows: GRI 3 (b): Mixtures, composite goods consisting or 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), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3 (c): When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the system. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
At GRI 3 (b) (VIII), ENs to the HTSUS, it states 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. Further delineated under GRI 3 (b) (X), ENs, the term “goods put up in sets for retail sale” means goods which: (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) are put up in a manner suitable for sale directly to users without repacking. Upon review of the components of the Fishy Scrubber, we find that it does meet the definition of a set for tariff purposes. It consists of at least two components classified in different headings, is put together to carry out a specific activity of teaching children cleanliness by means of washing one’s self, and is packaged in a manner that allows the product to be sold directly to the user without repacking.
While the Fishy Scrubber meets the definition of a set, no one component imparts the essential character to the set. The washcloth and brushes play an equal role in the act of washing, and thus equally merit consideration in providing the essential character to the article. Consequently, the Fishy Scrubber would be classifiable under the principle of GRI 3(c), the heading which occurs last in numerical order among those heading which equally merit consideration. In this case, the flocking brush is the component that appears last in numerical order in the tariff (heading 9603).
The applicable subheading for the Fishy Scrubber, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles).…: Toothbrushes, shaving brushes, hair brushes, nailbrushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: Other: Valued over 40 cents each; Other.” The rate of duty will be 0.3¢ each + 3.6% 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