The tariff classification of a snow roof rake from China

N312333 June 17, 2020 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.88.03 Ms. Krisanne Fischer Geodis 1200 Wilson Drive West Chester, Pennsylvania 19380 RE: The tariff classification of a snow roof rake from China Dear Ms. Fischer: In your letter dated June 9, 2020, you requested a tariff classification ruling. A picture, a breakdown of materials by cost and weight, and advertising/marketing material for the subject roof rake were submitted for our review. The product under consideration is identified as a snow roof rake, item number RJ208. You stated that “This snow roof rake allows the consumer to reach the roof and pull down the snow without causing the snow to fall on them.” You indicated that the subject article can be used to remove snow from any roof. The roof rake is comprised of an extendable aluminum pole, an aluminum snow cutter, a nylon slide and polypropylene wheels. The adjustable aluminum pole measures approximately 21.6 feet in length and allows the user to reach the roof to remove snow. The snow cutter has an aluminum cutting edge. The advertising material advises the consumer to use a sawing action to remove the snow in manageable chunks. The nylon slide measures approximately 19.6 feet in length and keeps the snow from landing on the consumer during use. The polypropylene wheels measure approximately 2.8 inches in diameter and provide stability for the roof rake during use. In your submission, you inquired whether this product would be considered similar to the brooms and brushes classified under subheading 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS). Our office is of the opinion that this article would not be considered a broom or brush for classification purposes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor 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. Per the ENs, Note (B) for heading 9603 covers “other brooms and brushes,” and “in general, the brooms and brushes of this group consist either of small tufts or knots of flexible or springy fibres or filaments mounted in a broom or brush stock or back …” As this product does not meet the description of a broom or brush due to lacking the requisite fibres or filaments, classification within heading 9603 is not appropriate. The snow roof rake is a composite article that is comprised of an aluminum pole, an aluminum snow cutter, a nylon slide and polypropylene wheels. The aluminum, nylon and polypropylene components are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the aluminum, nylon and polypropylene components of the subject article in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the snow roof rake is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “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 the use of the goods.” We must determine whether the aluminum, nylon or polypropylene component imparts the essential character to the snow roof rake under consideration. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the subject rake is to remove snow from the roof, and the aluminum pole and snow cutter allow the user to reach, cut and remove snow from the roof. Further, based on the breakdown of materials by cost and weight provided to our office, the aluminum predominates by both cost and weight over the nylon and polypropylene. Therefore, it is the opinion of this office that the aluminum component imparts the essential character to the composite article. In accordance with GRI 3(b), the snow roof rake is classified under heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the snow roof rake, item number RJ208, will be 7616.99.5190, HTSUS, which provides for other articles of aluminum: other: other: other: other: other: other. The rate of duty will be 2.5 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 the World Wide Web at https://hts.usitc.gov/current. The aluminum extendable pole and the aluminum snow cutter components of the snow roof rake in question may be subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7616.99.5190, 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 7616.99.5190, 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 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 Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division