The tariff classification of a plastic paint pour spout and polyester mesh strainers from China.
Issued August 30, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 3926.90.9990
GRI rules applied: GRI 3(b)
Product description
Both items are described as associated paint products. The first item is a set that contains a plastic pour spout and five polyester mesh paint strainers. The spout is eight inches in diameter and made of polypropylene. It is used to direct the flow of paint from a one-gallon paint can. The mesh strainers are polyester mesh fabric that is cut into a circle measuring nine inches in diameter and are used in conjunction with the pour spout. The cutting of the polyester fabric into a circle meets the definition of a “made up” article as noted in Section XI, Note 7(a). The second item consists of 10 polyester mesh strainer replacements, which are the same as described with item one. The first item qualifies as a set as per the General Rules of Interpretation 3(b). The item that provides the essential character to the set is the plastic pour spout. As the spout is considered an article of plastic and as it is not provided for more specifically elsewhere,
CBP rationale
the applicable subheading for the first item, the plastic pour spout and polyester mesh strainers set, will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther. The applicable subheading for the second item, the polyester mesh strainer replacements, will be 6307.90.9889, HTSUS, which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.
Full text
N299955 August 30, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 6307.90.9889 Mr. Shane L. Smith EZ Strain, LLC 3359 Heritage Trace Drive Bellbrook, OH 45305 RE: The tariff classification of a plastic paint pour spout and polyester mesh strainers from China. Dear Mr. Smith: In your letter dated August 9, 2018, you requested a tariff classification ruling on two items. Both items are described as associated paint products. The first item is a set that contains a plastic pour spout and five polyester mesh paint strainers. The spout is eight inches in diameter and made of polypropylene. It is used to direct the flow of paint from a one-gallon paint can. The mesh strainers are polyester mesh fabric that is cut into a circle measuring nine inches in diameter and are used in conjunction with the pour spout. The cutting of the polyester fabric into a circle meets the definition of a “made up” article as noted in Section XI, Note 7(a). The second item consists of 10 polyester mesh strainer replacements, which are the same as described with item one. The first item qualifies as a set as per the General Rules of Interpretation 3(b). The item that provides the essential character to the set is the plastic pour spout. As the spout is considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading for the first item, the plastic pour spout and polyester mesh strainers set, will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for the second item, the polyester mesh strainer replacements, will be 6307.90.9889, HTSUS, which provides for “[o]ther made up articles, including dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 7 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 https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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