CLA-2-48:OT:RR:NC:1:130
Ms. Donna Palermo
Mid America Overseas, Inc.
11 Commerce Drive
Cranford, NJ 07016
RE: The tariff classification of lint rollers and paper adhesive rolls from China
Dear Ms. Palermo:
In your letter, dated August 22, 2019, you requested a tariff classification ruling on behalf of your client, Sysco Guest Supply, LLC. The ruling was requested for Evercare Roller Lint and Dust Remover and Evercare Adhesive Roll Refills. A sample was submitted for our review and will be retained for reference.
The ruling request first concerns the Evercare Handy Helper Handle and Roller Lint and Dust Remover. The item consists of a telescoping, plastic handle rod measuring approximately 0.9” in diameter and extending 47.5” in length. A removable hand-held roller, consisting of a 5” plastic handle with a metal connector and plastic roller core, screws onto threads at the end of the telescoping handle rod. The roller is fitted with a removable roll of adhesive-coated paper measuring 4” wide by 29.8’ in length. The roll is partially slit at one point across its width for removal of consumed adhesive paper. The request also seeks the classification of the Evercare Adhesive Roll Refills.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
The Evercare Handy Helper Handle and Roller Lint and Dust Remover constitutes “goods put up in sets for retail sale”. The item consists of an adhesive paper roll classifiable in Chapter 48, HTSUS, and a plastic, telescoping handle, classifiable in Chapter 39, HTSUS. The handle and adhesive roll together accomplish the activity of lint, dust, or hair removal. The components are put up for retail sale together without repacking. While the plastic handle constitutes the greater bulk, and likely, value of the item, we find that the adhesive roll imparts the essential character of the item. The purpose of the item is lint, dust, or hair removal, which is accomplished by the adhesive roll. The handle merely extends the distance from which the user can accomplish the task.
The applicable subheading for the Evercare Handy Helper Handle and Roller Lint and Dust Remover will be 4811.41.2100, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind
described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls. The rate of duty will be free.
The applicable subheading for the Evercare Adhesive Roll Refills will also be 4811.41.2100, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Gummed or adhesive paper and paperboard: Self-adhesive: Other: In strips or rolls. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4811.41.2100, HTSUS, unless specifically excluded, are subject to an 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 4811.41.2100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division