The tariff classification of a WallpaperBuddy™ from China

N328698 October 19, 2022 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190; 9903.88.03 Ms. Jacquelyn Votra Trans-Border Global Freight Systems 2103 Rte. 9 Round Lake, NY 12151 RE: The tariff classification of a WallpaperBuddy™ from China Dear Ms. Votra: In your letter dated October 11, 2022, on behalf of your client Atlantic Innovations International Dba WallpaperBuddy, you requested a classification ruling. Product descriptions, technical specifications and photographs of the WallpaperBuddy™ were provided for our review. The subject article is identified as the WallpaperbBuddy™ and is described as a hand operated tool that assists in hanging wallpaper. According to your submission, this product is designed to hold the wallpaper away from the wall while the top portion of the wallpaper is being applied to the wall. The WallpaperBuddy™ allows the user to use two hands to align and smooth the wallpaper against the wall. The WallpaperBuddy™ is comprised of an aluminum telescopic shaft fitted with a plastic neck, top cap and freestanding base, and a reversible aluminum arm fitted with a plastic handle, spacers, mid-joiner and end cap. The WallpaperBuddy™ is comprised of aluminum and plastic components that 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 components of the WallpaperBuddy™ 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.  The essential character of an item 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.  GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.  In the opinion of this office, the aluminum and plastic components are of equal importance. In this case, neither the aluminum components, nor plastic components impart the essential character since each performs a significant role in the function of the WallpaperBuddy™.  The subject product would not function as intended without the aluminum or plastic components. In addition, based on the submitted weight and value breakdown for the aluminum and plastic components, neither the plastic nor the aluminum components significantly predominate by weight or value. Therefore, the aluminum and plastic components merit equal consideration. In accordance with GRI 3(c), the WallpaperBuddy™ will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The subject product will be classified in heading 7616, HTSUS, which provides for other articles of aluminum.  The applicable subheading for the WallpaperBuddy™ will be 7616.99.5190, HTSUS, which provides for other articles of aluminum, 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 at https://hts.usitc.gov/current. 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 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 Ann Taub at ann.taub@cbp.dhs.gov.Sincerely,Steven A. MackDirectorNational Commodity Specialist Division