CLA-2-28:OT:RR:NC:N4:422
Mr. Kent Sunakoda
James J. Boyle & Co.
1000 Corporate Center Drive
Suite 400
Monterey Park, CA 91754
RE: The tariff classification of Kleer Drain Replacement Pack from China.
Dear Mr. Sunakoda:
In your letter dated June 13, 2019, on behalf of your client, Valencia Pipe Company, you requested a tariff classification ruling.
You submitted a sample of an item identified as the “Kleer Drain Replacement Pack” which consists of four carbon dioxide air cartridges, six power discs and one splash guard. These items are all packed together for retail sale prior to importation.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 provides that the term "goods put up in sets for retail sale "mean goods that: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of 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. It is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3(b) "goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." Explanatory Note VIII to GRI 3(b) 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 material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. The essential character of the “Kleer Drain Replacement Pack” is imparted by the carbon dioxide cartridges as they provide the greatest bulk, quantity, weight and value.
The applicable subheading for the “Kleer Drain Replacement Pack” will be 2811.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carbon dioxide as other inorganic oxygen compounds of nonmetals.” The rate of duty will be 3.7 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 2811.21.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 2811.21.0000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to give a classification ruling on the “Kleer Drain Instant Drain Opener.” Your request for a classification ruling should include a detailed explanation of how the item works that is above and beyond the user instructions. Please explain exactly how the carbon dioxide cartridge is released, include an exploded and labeled view of the opener. What is the power disc made of and explain what role it plays. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division