CLA-2-84:OT:RR:NC:N1:105
Ana Gomez
Veyer, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of a tape and dispenser set from China.
Dear Ms. Gomez:
In your letter dated August 24, 2022, you requested a tariff classification ruling. A sample of the product was sent to our office and will be returned.
The item under consideration is described as a tape and dispenser set, which includes two rolls of heavy-duty tape along with a tape dispenser. The items are packaged together and imported under item number 7063910. The heavy-duty tape measures 1.89 inches x 70.8 yards and is used for sealing shipping packages. The tape dispenser is made of metal with a plastic handle, adjustable tension brake for easy dispensing and a blade that cuts through tape for removal.
General Rule of Interpretation (GRI) 1, of the Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant good consists of at least two different articles that are, prima facie, classifiable in different subheadings, the tape in heading 3919, HTSUS, and the dispenser in heading 8422, HTSUS. It consists of articles put up together to carry out a specific activity (i.e., sealing packages). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the good in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character of this set is imparted by the dispenser.
In your letter, you suggest the classification for the rolls of tape to be in subheading 3919.10.2055, HTSUS. If the rolls of tape were imported separately, this would be the correct classification. However, the tape dispenser and rolls of tape are packaged together and put up for retail sale at the time of importation, constituting a set in accordance with GRI 3(b). Therefore, the tape will not be classified separately.
Accordingly, the applicable subheading for the tape and dispenser set, item 7063910, will be 8422.30.9191 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages; parts thereof: Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other”. 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 8422.30.9191, 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., 9903.88.01, in addition to subheading 8422.30.9191, 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 the 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division