The tariff classification of a snow shovel from Canada and a car snow brush from China.

N126955 October 28, 2010 CLA-2-96:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 9603.90.8050 Serge Beauchemin Garant GP 375 Chemin St-Francois West St-Francis, Quebec G0R 3A0 Canada RE: The tariff classification of a snow shovel from Canada and a car snow brush from China. Dear Mr. Beauchemin: In your letter dated October 8, 2010, you requested a tariff classification ruling. Per ruling request, the picture and description for product number 99470 found on the website for www.garant.com, describes the item as a plastic Alpine, KTP110CARB, duo snow shovel and car brush. The photo on the website indicates that the blade of the shovel and handle are of yellow colored plastic. The shaft of the shovel is stated to be stained in an ash color. The same photo also indicates that the bristles of the brush are colored yellow; no composition for the brush was provided. These two items do not appear to be one unit, as many snow brushes with ice-scrapers are, but rather two unique and separate items that will be packaged and sold together. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule 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, the remaining GRIs may then be applied in order. As described above, the subject merchandise cannot be classified by reference to GRI 1 because the plastic snow shovel (heading 3924) and the brush (heading 9603) are classified in different headings of the HTSUS. Accordingly, GRI 3 (b) provides: Mixtures, composite goods consisting or 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 Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither 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. See T.D. 89-80. At GRI 3 (b) (VIII), ENs to the HTSUS, it states that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Further delineated under GRI 3 (b) (X), ENs, the term "goods put up in sets for retail sale" means 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. The combination of articles presented in the subject merchandise meets the first and last criteria for goods put up in sets for retail sale, but fails to meet the second criteria, as the snow shovel and brush have independent functions and uses from that of each other. The shovel is a hand tool consisting of a curved container or scoop with a handle, for lifting loose snow from the surrounding area, which may or may not include the car, while the brush is a device with bristles for cleaning off snow from the car. Since the snow shovel and brush are not complementary and adapted to one and another, and are not put up to meet or carry out a specific purpose, the items together do not comprise a set as defined by GRI 3 (b) (X). Consequently, each individual item is separately classifiable. The applicable subheading for the snow shovel, made in Canada, will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4% ad valorem, or free under the North American Free Trade Agreement (NAFTA) provided that the requirements of the provision are satisfied. The applicable subheading for the car snow brush, made in China, 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division