CLA-2-76:OT:RR:NC:N4:422
Ms. Shawn Glover
UPS Trade Management Services, Inc.
2031 S. Centennial Avenue
Aiken, SC 29803
RE: The tariff classification of a plastic scraper with an aluminum telescopic pole from China
Dear Ms. Glover:
In your letter dated August 1, 2014, on behalf of A. Richard Tools Co., you requested a tariff classification ruling.
The submitted sample is identified as an extendable scraper, Item Number 95081. This item is comprised of an extruded aluminum pole with a telescopic shaft that enables the pole to be extended and retracted. The Aluminum Association Series Designation number is 6063. The pole has a black grip at the handle and another one on the pole 13½” away from the handle, each of which is made of santoprene plastic material surrounded by yellow molded plastic material. The end opposite the handle is threaded. The sample was originally submitted with a plastic scraper attachment that was screwed onto the threaded end of the pole. When the sample was resubmitted in response to a request for additional information, the scraper was not attached but was referenced in your written request. The scraper attachment is made of polyamide (PA) plastic material. As you requested, the sample will be returned to you.
The pole can be retracted to a minimum length of 2 feet and extended to a maximum length of 4 feet. The pole is also imported and sold in the following lengths: 3 feet minimum/6 feet maximum, 4 feet minimum/8 feet maximum and 6 feet minimum/12 feet maximum. These measurements do not include the grip at the handle. When the pole is extended to the desired length, it can be locked into place by turning the middle grip to the right. The scraper is designed to scrape unwanted materials from surfaces without scratching those surfaces (e.g. dirt from windows, old paint from walls, etc.). This item is designed to be used indoors or outdoors and is sold to home improvement/hardware stores.
You have suggested that this item is correctly classified in subheading 3926.90.9980. However, we do not agree that it is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Although the item is imported and sold with the scraper attachment, this attachment can be removed and replaced with other attachments that are sold at home improvement or hardware stores. Therefore, it is the opinion of this office that the aluminum pole provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number 95081 will be 7615.10.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of aluminum…: other: other. The rate of duty will be 3.1 percent 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 item may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division