United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082056 - HQ 0082265 > HQ 0082213

Previous Ruling Next Ruling


HQ 082213


February 13, 1990

CLA-2 CO:R:C:G 082213 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.39.0020, 3917.40.0000, 3926.90.4500, 4016.99.5050, 4202.12.2090

Mr. Jim Barbeau
A.N. Deringer, Inc.
P.O. Box 824
Fort Covington, N.Y. 12937

RE: Drain cleaning system

Dear Mr. Barbeau:

This is in response to your letter, dated March 14, 1988, on behalf of Aqua Flush Products Ltd., requesting a tariff classification ruling for the Aqua Flush drain cleaning system under the Harmonized Tariff Schedule of the United States (HTSUS). A sample was submitted for examination.

FACTS:

The Aqua Flush drain cleaning system consists of a textile reinforced polyvinyl chloride plastic hose with permanently attached chrome plated brass adapters on each end, a round rubber aqua flush adapter with a brass screw insert, three nylon adapters and one plastic washer. The parts are placed inside a plastic tool box measuring approximately 12-3/4 inches by 6 inches by 4-3/4 inches. Printed on the tool box is "Aqua Flush, DRAIN CLEANER, Made in Canada". The system will be sold as an entirety with the tool box.

The hose and accessories function together to use water pressure from the sink tap to clear sink drains that are blocked. The hose screws into the rubber flush adapter. The rubber adapter is placed over the drain opening in the sink and is pressed downward to provide a firm drain seal so that pressure may be created. The nylon adapters and plastic washer are used as fittings to connect the hose to the faucet. Once the hose and attachments are in place, hot water from the faucet is turned on until the blockage is cleared.

ISSUE:

Whether the Aqua Flush drain cleaning system should be classified as a set under the HTSUS or whether the items comprising the drain cleaning system should be classified separately?

LAW AND ANAYLSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. GRI 3 states, in pertinent part:

When by application of Rule 2(b) [goods of more than one material or substance] or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

(b) Mixtures, composite goods consisting of 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) [which requires that goods be classifed, if possible, under the more specific of the competing provisions], 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 Explanatory Notes to the HTSUS constitute the official interpretation of the tariff at the international level. The Explanatory Notes for GRI 3(b) state that goods put up for retail sale as a set must:

(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) be put up in a manner suitable for sale directly to users without repacking.

The drain cleaning system meets requirement (a) since it consists of at least two different articles which are, prima facie, classifiable in different headings. The relevant headings and subheadings at issue in this case include:

3917 Tubes, pipes and hoses and fittings therefor, (for example, joints, elbows, flanges), of plastics:

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:

4016 Other articles of vulcanized rubber other than hard rubber:

4202 Trunks, suitcases, vanity cases, attache cases, briefcases...holsters and similiar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags....

The Aqua Flush draining system also meets the requirement of (c), because it is in a manner suitable for sale directly to the user without having to be repacked.

Although the goods at issue in this case meet the requirements of (a) and (c), they do not meet (b). The components packed inside the tool box are put together to carry out a specific activity, i.e., to use water pressure from the faucet to clear sink drains that are blocked. However, the tool box does not contribute to this activity. While the tool box functions as a container for the drain cleaning system, it can also be used for holding other items. This is so because the size of the tool box is larger than would be necessary to serve only as a holder for the drain cleaning system. It contains a removable tray with eight compartments, which is enough space to hold both the drain cleaning items and other articles. Furthermore, since all the components necessary for cleaning drains using the Aqua Flush draining system are included in this kit, any added tools or parts placed in the tool box would be unrelated to the function of clearing drains. Therefore, the
tool box and the items comprising the Aqua Flush drain cleaner do not constitute goods put up in sets for retail sale. Since these items cannot be classifed as a set, they must be classified separately.

In accordance with the United States-Canada Free Trade Act (FTA), General Note 3(c)(vii)(B), HTSUS, provides that goods imported into the Customs territory of the United States are eligible for treatment as "goods originating in the territory of Canada" if:

(1) they are goods wholly obtained or produced in the territory of Canada and/or the United States, or

(2) they have been transformed in the territory of Canada and/or the United States so as to be subject--

(I) to a change in tariff classification in Canada as described in the rules of subdivision (c)(vii)(R) of this note, or

(II) to such other requirements subdivision (c)(vii)(R) of this note may provide when no change in tariff classification occurs, and they meet other conditions set out in subdivision (c)(vii)(F),

Therefore, if the instant merchandise is an "originating good" it is eligible for reductions in duty in accordance with the FTA.

HOLDING:

The reinforced plastic hose is classifiable in subheading 3917.39.0020, HTSUS, which provides for tubes, pipes and hoses and fittings therefor, other: of polyvinyl chloride. The rate of duty is 3.1% ad valorem. If it is an originating good for the purposes of the FTA, the rate of duty is 2.4% ad valorem.

The nylon adapters are classifiable in subheading 3917.40.0000, HTSUS, which provides for tubes, pipes and hoses, of plastics: fittings. The rate of duty is 5.3% ad valorem. If it is an originating good for the purposes of the FTA, the rate of duty is 4.2% ad valorem.

The plastic washer is classifiable in subheading 3926.90.4500, HTSUS, which provides for gaskets, washers and
other seals of plastic. The rate of duty is 3.5% ad valorem. If it is an originating good for the purposes of the FTA, the rate of duty is 2.8% ad valorem.

The rubber flush adapter is classifiable in subheading 4016.99.5050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other, other. The rate of duty is 5.3% ad valorem. If it is an originating good for the purposes of the FTA, the rate of duty is 4.2% ad valorem.

The tool box is classifiable in subheading 4202.12.2090, which provides for trunks, suitcases...similiar containers;..with outer surface of plastics, other. The rate of duty is 20% ad valorem. If it is an originating good for the purposes of the FTA, the rate of duty is 16% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: