CLA-2-:96:OT:RR:NC:N4:234
Mr. David Prata
OHL International at CVS
1 CVS Drive, Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of a duster from China.
Dear Mr. Prata:
In your letter dated March 25, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
Item number 312556 is described as an “Extendable Duster Tool”. The duster is composed of 70% plastic, 20% polyester and 10% iron. The item is a brush with polyester bristles wrapped around a plastic base. The brush head is attached to a plastic handle via a telescoping steel rod. The rod can be retracted to a minimum length of 10 inches and extended to a maximum length of 30 inches. The item will be imported in assorted colors.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN 9603 (D) states that “feather dusters consist of a bundle of feathers mounted on a handle and are used for dusting furniture, shelves, shop windows, etc. In other types of feather dusters the ‘feathers’ have been replaced by lambs’ wool, textile materials, etc., fixed to or wrapped around a handle.
The applicable subheading for the duster will be 9603.90.4000, 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): Other: Feather dusters.” The rate of duty will be Free.
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 Albert Gamble at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division