CLA-2-48:OT:RR:NC:N1:130
Mrs. Silvia Taroni
Palazzina Dogana Interporto Bentivoglio
Bentivoglio, 40010
Italy
RE: The tariff classification of adhesive lint rollers from China
Dear Mrs. Taroni:
In your letter, dated April 28, 2021, you requested a tariff classification ruling. The ruling was requested for adhesive rollers, also known as “lint rollers”. Product information and pictures were submitted for our review.
The item under consideration consists of a molded plastic handle with roller mechanism and a cardboard roll covered with self-adhesive paper wrapped with a layer of protective paper. In our email correspondence of May 23, 2022, you indicate the adhesive paper roll measures 12 centimeters in width and approximately 5 meters in length. You indicate that the item is used to remove dust, threads, hair, and dandruff from clothes. You state that the cardboard roll with adhesive paper is discarded after use and is replaceable.
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 instant roller is a set consisting of multiple separate components and is classifiable in accordance with GRI 3(b). The item consists of an adhesive paper roll classifiable in Chapter 48, HTSUS, and a plastic handle with roller mechanism classifiable in Chapter 39, HTSUS. The handle/roller mechanism and adhesive paper function together to accomplish the activity of lint, dust, and/or hair removal. The components are put up for retail sale together without repacking. The purpose of the item is lint, dust, or hair removal, which is accomplished by the adhesive paper roll. Therefore, we find that the adhesive paper roll imparts the essential character.
The applicable subheading for the adhesive roller 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 (other than in strips or rolls of a width exceeding 15cm or in rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state): 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