The tariff classification of a carpet cleaning system with brush from China

N172460 July 21, 2011 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Mr. Phil Kudla Expeditors Tradewin, LLC 1015 Third Avenue 12th Floor Seattle, WA 98104 RE: The tariff classification of a carpet cleaning system with brush from China Dear Mr. Kudla: In your letter dated May 31, 2011 and received by this office on June 23, 2011, on behalf of Reckitt Benckiser Inc., you requested a tariff classification ruling. The submitted sample is identified as “Components of the Resolve QuicknClean Carpet Cleaning Device.” The components are further identified as four aluminum tubes with plastic inserts, a plastic actuator handle and a main plastic body with brush and aerosol fitting. The aerosol carpet cleaner is not included in the importation. Each of the four tubes measure 10½” in length and the plastic inserts enable the tubes to connect to each other consecutively, by inserting the end of one into the end of another, thereby forming a length of approximately 37½” when assembled. The handle measures approximately 6¾” and is designed to connect to the top of the four assembled tubes. The main body with brush and aerosol fitting is designed to connect to the bottom of the four assembled tubes. All of the components, with the exception of the aerosol carpet cleaner, may be shipped in separate boxes or in the same box, but always together in the same shipment. The exact number of components to make up complete items (without the aerosol carpet cleaner) will always be in the same shipment without extra components, as none of the components will go into stock. After importation, the components for each item will be packaged in retail boxes with one aerosol carpet cleaner per retail box. The aerosol carpet cleaner is made in the U.S. The consumer will assemble the item from the components in the retail box. You have suggested that this item is correctly classified in subheading 8424.90.9080. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. When assembled, the brush may be used on the carpet with or without the mechanism on the item that is designed to disperse or spray the cleaner. It may be used with another separately applied cleaning substance or with no cleaning substance at all. Conversely, the dispersing or spraying of the cleaner would not be effective without the use of the brush to work the cleaner into the carpet. Therefore, it is the opinion of this office that the brush provides this item with the essential character within the meaning of GRI 3(b). According to GRI 2(a), “any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Given the fact that the brush, which is included in the importation, has been determined to provide the essential character, this item will be classified as if imported complete or finished. The applicable subheading for the “Components of the Resolve QuicknClean Carpet Cleaning Device” will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brooms, brushes…: other: other…other. The rate of duty will be 2.8 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division