The tariff classification of a mop, duster and dusting towel set from China

N209935 April 9, 2012 CLA-2-96:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a mop, duster and dusting towel set from China Dear Ms. Purcell: In your letter dated March 15, 2012, you requested a tariff classification ruling. The submitted sample is identified as an 11-pc Safari Dusting and Mop Set, QVC Item Number V31618. The set consists of 3 dusters, 3 mop pads, a mop base, an extension pole with a telescopic shaft and 3 dusting towels. The extension pole can be attached to the mop base which, in turn, can be attached to any of the three mop pads or the extension pole can be attached to the largest of the three dusters. The other two dusters are medium sized and are of the handheld type. The various components of this item are designed with animal prints and colors. The duster heads of all three dusters and the three towels are made of 100% polyester. The mop pads are primarily made of polyester. The extension pole is made of iron wrapped in laminated plastic. All components are imported in a plain brown box and will be sold to the end user in this same box without repacking. As you requested, the sample will be returned to you. 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 Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN 9603 (D) states that “This heading excludes cleaning cloth made of textile materials designed for use as hand cloths or for attachment to the mop-head frame or other base, when presented separately (Section XI).” The implication here is that if the cleaning cloth is presented with a mop-head frame or base to which it is designed to be attached, the cloth would be included in heading 9603. Since the mop pads of the instant item are presented with the mop base and the extension pole, the mop pads are correctly classified in heading 9603. This imported item is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. None of the mop pads can be used without the mop base and the extension pole. Likewise, the mop base cannot be used without one of the mop pads and the extension pole. The mop base and the extension pole are subordinate in function to the mop pads, as the mop pads perform the actual cleaning function. Although the extension pole can also be used with the largest of the three dusters, that duster, although designed for attachment to the pole, can be used without it. Consequently, the three mop pads, the mop base and the extension pole comprise five of the eleven components. The three dusting towels can only be used individually by themselves, as they are not designed to be attached to any of the other components of this set. Therefore, it is the opinion of this office that the mop pads with the mop base and extension pole provide the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number V31618 will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…mops…: 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 Gary Kalus at (646) 733-3055. Sincerely, Thomas J. Russo Director National Commodity Specialist Division