CLA-2-96:OT:RR:NC:N4:415
Mr. Mathew Samuel Excite USA, LLC 4393 Sunbelt Drive Addison, TX 75001
RE: The tariff classification of a microfiber duster and a chiffon duster from China.
Dear Mr. Samuel:
In your letter dated November 11, 2019, you requested a tariff classification ruling.
Samples were provided and will be returned separately.
The products under consideration are described in your submission as a microfiber duster, item number 8-4614502767-6, and a chiffon duster, item number 8-4614502768-3. Both dusters consist of textile “feathers” that completely wrap around their respective handles.
In your request, you inquired whether these products were correctly classified under subheading 6307.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther made up articles, including dress patterns: [f]loorcloths, dishcloths, dusters and similar cleaning cloths: [o]ther: [o]ther.” In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the Harmonized System at the international level. EN 96.03(D) states, “[f]eather 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 In other types of feather dusters the “feathers” have been replaced by lambs' wool, textile materials, etc., fixed to or wrapped around a handle.” These dusters both appear to meet this provided definition.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. As these dusters would meet the heading language of 9603, they would be classifiable there utilizing GRI 1 and classification elsewhere would not be appropriate.
The applicable subheading for the microfiber duster, item number 8-4614502767-6, and the chiffon duster, item number 8-4614502768-3, will be 9603.90.4000, HTSUS, which provides for “[b]rooms, 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): [o]ther: [f]eather dusters.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9603.90.4000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9603.90.4000, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division