N045140 N0 Ruling Active

The tariff classification of a swiveling head mop replacement from China.

Issued December 11, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9603.90.8050

Headings: 9603

Product description

A sample and description have been submitted for an anodized aluminum flat swivel mop head. This item will be used as part of a cleaning mop when combined with a pole and cleaning pad. The mop head is designed to attach to a pole with the plastic push-pin feature at the neck of the swiveling head. The flat head has two strips of Velcro to attach cleaning cloths for mopping floors. The replacement head is 18 inches wide by 4 inches long. The General Rules of Interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) state that: “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.”

CBP rationale

The applicable subheading for the swivel head mop replacement will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes…: Other: Other: Other”.

Full text

N045140 December 11, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Jillian Franz Shield Industries, Inc. 131 Smokehill Lane Woodstock, GA 30188 RE: The tariff classification of a swiveling head mop replacement from China. Dear Ms. Franz: In your letter dated October 29, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. A sample and description have been submitted for an anodized aluminum flat swivel mop head. This item will be used as part of a cleaning mop when combined with a pole and cleaning pad. The mop head is designed to attach to a pole with the plastic push-pin feature at the neck of the swiveling head. The flat head has two strips of Velcro to attach cleaning cloths for mopping floors. The replacement head is 18 inches wide by 4 inches long. The General Rules of Interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) state that: “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.” The applicable subheading for the swivel head mop replacement 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% 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 Lawrence Mushinske at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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