The tariff classification of an 11 piece paint roller kit from China.
Issued October 6, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9603.40.4060
Headings: 9603
GRI rules applied: GRI 3(c)
Product description
The merchandise to be imported is identified as Item number 2666, an 11piece paint roller kit. The kit consists of: Two Deluxe 9” paint rollers with 3/8” nap synthetic covers Four foam trim brushes (1”, 2”, 3”, 4”) One deluxe 4-wire roller frame One paint brush with 2” synthetic bristles One metal paint tray One bucket grid One paint can opener. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that each component equally merits consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the paint brush occurs last.
CBP rationale
The applicable subheading for the 11 piece paint roller kit will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.
Full text
NY R02627 October 6, 2005 CLA-2-96R:NC:SP:233 R02627 CATEGORY: Classification TARIFF NO.: 9603.40.4060 Mr. Heidar Nuristani Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of an 11 piece paint roller kit from China. Dear Mr. Nuristani: In your letter dated September 29, 2005, you requested a tariff classification ruling. The merchandise to be imported is identified as Item number 2666, an 11piece paint roller kit. The kit consists of: Two Deluxe 9” paint rollers with 3/8” nap synthetic covers Four foam trim brushes (1”, 2”, 3”, 4”) One deluxe 4-wire roller frame One paint brush with 2” synthetic bristles One metal paint tray One bucket grid One paint can opener. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that each component equally merits consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the paint brush occurs last. The applicable subheading for the 11 piece paint roller kit will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other, Other.” The rate of duty will be 4% ad valorem. 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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