The tariff classification of extension poles from Malaysia

N237089 January 18, 2013 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Herbert Chavarria Action Customs Expediters, Inc. 115 Christopher Columbus Drive Jersey City, NJ 07302 RE: The tariff classification of extension poles from Malaysia Dear Mr. Chavarria: In your letter dated January 3, 2013, on behalf of Koam International Corporation, you requested a tariff classification ruling. A sample of the subject extension pole was submitted for our review. The merchandise is described in your letter as an extension pole used primarily for painting. The extension pole under consideration consists of a plastic shaft, a plastic latch which is located at one end of the plastic shaft, a foam grip handle, and an aluminum extension portion. The user can extend the pole by opening the latch and pulling the aluminum portion outward, away from the plastic shaft. The subject pole can extend from one to two feet. The pole is threaded on one end so that the user can attach a paint applicator. Each aluminum and plastic/foam extension pole under consideration is a composite article that is made of an aluminum extension portion, a plastic shaft, a plastic latch and a foam grip handle. The aluminum component and the plastic/foam 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 and plastic/foam components of the extension poles in combination, GRI 1 cannot be lused 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 extension poles are composite goods, we must apply rule 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 components or the plastic/foam components impart the essential character to the poles in question. It is the role of the constituent materials in relation to the use of the good that imparts the essential character. In the case of the subject aluminum and plastic/foam extension poles, it is the opinion of this office that the aluminum components impart the essential character to the articles. Therefore, the aluminum and plastic/foam extension poles under consideration will be classified as other articles of aluminum. The extension poles will be classified in accordance with GRI 3(b) in heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the extension poles will be 7616.99.5090, 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 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 Ann Taub at 646-733-3018. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division