CBP Ruling H024320

HQ H024320 June 28, 2012 CLA-2 OT:RR:CTF:TCM H024320 HvB CATEGORY: Classification TARIFF NO.: 3917.33.00 Ms. Francine Ramsey Hampton Direct, Inc. P.O. Box 1199 Williston, VT 050495 RE: Modification of New York Ruling Letter K85099; Classification of a Plastic Hose Assembly for Vacuum Cleaners Dear Ms. Ramsey: This is in reference to New York Ruling Letter ("NY") K85099, dated May 5, 2004, issued to Hampton Direct, Inc., concerning the classification of can sealers, a plastic measuring scoop and clip, outdoor air conditioner covers, and a plastic hose assembly for vacuum cleaners. In that ruling, U.S. Customs and Border Protection ("CBP") classified the plastic vacuum hose assembly in heading 8509, Harmonized Tariff Schedule of the United States ("HTSUS"), as a "part" of a vacuum cleaner. We have reviewed NY K85099 as it pertains to the classification of the plastic hose assembly and found it to be incorrect. Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. §1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed modification was published on June 23, 2010, in the Customs Bulletin, Volume 44, No. 26. No comments were received in response to this notice. FACTS: In NY K85099, we described the subject merchandise as follows: Product number four is identified as [the] vacuum clean flex, item number 25570. This product consists of a polyvinyl chloride (PVC) hose, a nylon brush and a connector and nozzle made of polypropylene. The flexible vacuum hose extends to clean hard to reach areas and it fits most standard vacuum cleaners. The extension adds an extra 22" to [the] vacuum hose. ISSUE: What is the correct classification of the plastic hose assembly under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"). GRI 1 provides, in part, that the classification of goods shall be determined according to terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may then be applied, in order. GRI 3 provides, in pertinent part: When by application of rule 2(b) or for any other reason, goods are, prima facie classifiable under two or more headings, classification shall be effected as follows: * * * * (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The 2012 HTSUS headings under consideration are as follows: 3917 Tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: 8508 Vacuum cleaners; parts thereof: 9603 Brooms, 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): The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the HTSUS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). EN (X) to GRI 3(b) provides, in relevant part: For the purpose of this Rule, the term 'goods put up in sets for retail sale' shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings . . . ; (b) consist of products or 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 (e.g., in boxes or cases or on boards). In NY K85099, CBP applied GRI 1 to classify the subject plastic vacuum hose assembly in heading 8509, specifically in subheading 8509.90.1530, HTSUS, the provision in effect in 2006 for "Electromechanical domestic appliances, with self-contained electric motor; parts thereof: Parts: Parts of Vacuum Cleaners: Other: Of wet/dry vacuum cleaners." As a threshold matter, we note that effective February 3, 2007, parts of vacuum cleaners are classified in heading 8508, HTSUS, which provides for "Vacuum cleaners; parts thereof."1 The plastic hose assembly is a kit that consists of three components that are, prima facie, classifiable in different headings. If imported separately, the PVC hose and its fittings i.e., the polypropylene connector and nozzle, would be classified in heading 3917, HTSUS [hoses and fittings therefor, of plastics]. The nylon brush would be classified in heading 9603, HTSUS [brushes]. Since no single heading describes the merchandise in its entirety, the kit cannot be classified by application of GRI 1. See, e.g., HQ 967620, dated November 23, 2005. We turn instead to GRI 3. Applying GRI 3(b), we find that the hose assembly satisfies the criteria of a "set" for classification purposes. See EN (X) to GRI 3(b). First, it consists of at least two different articles that are classified in different headings, as explained above. Second, all of the items are packaged together when imported to meet a particular need, i.e., extending a vacuum cleaner's reach. Third, the assembly is put up in a manner suitable for sale directly to users without repacking. GRI 3(b) directs that a "set" is classified in the heading appropriate to the component that imparts its essential character. EN (VII) to GRI 3(b) provides, in relevant part: The factor which determines essential character will vary as between different kinds of goods. It may, for example, 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 goods. In this case, we conclude that the 22-inch PVC hose provides the essential character of the hose assembly because, by extending the vacuum cleaner's reach, it enables the user to vacuum in hard to reach places. The nylon brush simply contributes to that use by gathering small particles on the surface being cleaned. Accordingly, the merchandise is classified in the same provision as the PVC hose, heading 3917, HTSUS. HOLDING: By application of GRI 3(b), the plastic hose assembly is classified as a "set" in heading 3917, HTSUS. It is specifically provided for in subheading 3917.33.00, HTSUS, which provides for "Tubes, pipes and hoses and fittings therefore (for example, joints, elbows, flanges), of plastics: Other tubes, pipes and hoses: Other, not reinforced or otherwise combined with other materials, with fittings." The 2012 column one, general rate of duty is: 3.1 % ad valorem. Duty rates are provided for convenience only 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 www.usitc.gov. EFFECT ON OTHER RULINGS: This ruling modifies NY K85099, dated May 5, 2004. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division 1 Pursuant to title 19 United States Code, Section 3005, the Harmonized Tariff Schedule of the United States was amended to reflect changes recommended by the World Customs Organization. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. See Presidential Proclamation 8097, 72 FR 453, Volume 72, No. 2 (January 4, 2007). --------------- ------------------------------------------------------------ --------------- ------------------------------------------------------------ 5