CLA-2-96:OT:RR:NC:N4:415
Mr. Charles K. O’Ferrall
Lambert and Barclay, Ltd.
Montana, Farm Close, Roydon
Harlow, CM19 5LW
United Kingdom
RE: The tariff classification of a shoe care kit and replacement components from China.
Dear Mr. O’Ferrall:
In your letter dated March 23, 2022, you requested a tariff classification ruling.
Images were provided in lieu of samples.
This request consists of three products. The first is described as the “Equerry Pro,” which is a compact shoe care kit that consists of two handheld batons. One baton is an electric, motorized, horsehair brush shoe polisher that is powered by a rechargeable battery. The other baton has an application sponge that contains 50 milliliters of shoe cream. Per your correspondence, in addition to this kit, replacement shoe cream batons and horsehair brush heads will also be imported into the United States. For the kit, we find that the electric shoe polisher baton imparts the essential character, General Rule of Interpretation 3(b), noted.
The applicable subheading for the replacement shoe cream batons will be 3405.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[p]olishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404; [p]olishes, creams and similar preparations for footwear or leather.” The general rate of duty will be Free.
The applicable subheading for the “Equerry Pro” kit will be 8509.80.5095, HTSUS, which provides for “[e]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: [o]ther appliances: [o]ther: [o]ther.” The column one, general rate of duty is 4.2 percent ad valorem.
The applicable subheading for the replacement horsehair brush heads will be 9603.50.0000, 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 brushes constituting parts of machines, appliances or vehicles.” 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 3405.10.0000, 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 3405.10.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9603.50.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 9603.50.0000, 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, including information on exclusions and their effective dates, 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division