CLA-2 CO:R:C:T 951106 CAB
David A. Eisen, Esquire
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of a Wood Decoration - "Broom Wall Pomander"
Dear Mr. Eisen:
This ruling is in response to your request of January 6,
1992, on behalf of Avon Products, Inc., regarding the tariff
classification of the referenced article under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample was submitted for examination.
FACTS:
The merchandise at issue, the "Broom Wall Pomander", is to
be imported from China and/or Taiwan. It is a decorative,
scented, wooden ornament which measures approximately 14 inches
in length and 7 inches in width at the widest point. The product
is constructed of individual strands of twig bound by plastic
wrapped wire. Displayed in the center of the product are
stuffed miniature textile representations of various fruits
which contain a fragrance "chromex" disc; various representations
of leaves constructed of polyester and plastic; a bow composed of
corn husk; and, a curled textile ribbon. A cord is attached to
the rear of the product for hanging purposes.
ISSUE:
Whether the sample decorative broom is classifiable under
Heading 9603, which provides for brooms, or whether it is
classifiable under Heading 4420, which provides for statuettes
and other ornaments of wood?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative Section or Chapter notes." Merchandise
that cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's, taken in order.
Heading 9603, HTSUSA, specifically provides for brooms,
brushes, etc. As a result of this specific stipulation,
arguments have been raised that this is an eo nomine provision,
and, thus, encompasses all forms of the article at issue.
However, when classifying an article under HTSUSA, more than the
mere marketing name is necessary to establish its true identity.
Moreover, in classification, characteristics such as the way the
product is used, advertised, constructed, and manufactured should
all be factored in to determine the applicable classification.
The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international level.
The EN to Heading 9603 provides, in pertinent part:
These are rather roughly made articles, with or without
handles, used mainly for sweeping the ground (street,
yards, stables, etc.) or floors (e.g. vehicle floors).
As a result of the foregoing provision, the instant article
does not conform to the stipulated use. Instead, the instant
article's principle function is as a decorative ornament for the
home. To facilitate this principle purpose, the product was
specially constructed and scented to be a display piece.
Finally, the instant article will be advertised and manufactured
as an item to adorn the home. Accordingly, the "Broom Wall
Pomander" is not a broom and, therefore, is not classifiable
within heading 9603.
Since the merchandise at issue cannot be classified solely
on the basis of GRI 1, subsequent GRIs must be applied. Because
the "Broom Wall Pomander" is composed of various materials that
include twigs, corn husk, plastic, and textile fabric, GRI 2(b)
states that the classification of goods consisting of more than
one material or substance shall be according to the principles of
rule 3.
GRI 3(a) requires that where two or more headings describe
the merchandise, the more specific will prevail; or if two or
more headings each refer to part only of the materials in the
goods, then classification will be by GRI 3(b). GRI 3(b)
provides that the material or component which imparts the
essential character to the goods will determine the
classification.
The EN address the issue of essential character under GRI
3(b) as follows:
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 value, or by
the role of the constituent material in relation to the
use of the goods.
Based on a totality of factors, including the decorative
nature of the of instant merchandise; the fact that the twig
component makes up 90 percent of the product's weight; and,
that the twig is the most readily identifiable feature of the
product, it is classifiable under Heading 4420.
HOLDING:
The sample merchandise is classifiable under the provision
for statuettes and other ornaments, of wood, in subheading
4420.10.0000. The rate of duty is 5.1 percent ad valorem.
The designated textile and apparel may be subdivided into
parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are
the result of international bilateral agreements which are
subject to frequent renegotiations and changes, to obtain the
most current information available, we suggest that you check,
close to the time shipment, the Status Report on Current Import
Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraining (quota/visa) categories, you should contact your
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division