CLA-2 CO:R:C:G 087886 WAW
Donald S. Stein, Esq.
Brownstein Zeidman and Schomer
Suite 900
1401 New York Avenue, N.W.
Washington, D.C. 20005-2102
RE: Brooms with a mixture of broom corn and polypropylene fibers
Dear Mr. Stein:
This letter is in response to your inquiry, dated August 7,
1990, on behalf of your client, Escobera La Reynera, S.A., of
Cadereyta Jimemez, Nuevo Leon, Mexico, concerning the tariff
classification of brooms which consist of a mixture of broom
corn and polypropylene fibers from Mexico. Samples of the
merchandise were submitted along with your request for a ruling.
FACTS:
The subject merchandise consists of brooms which are made of
a combination of polypropylene fibers and broom corn. The
importer maintains that the mix of polypropylene fibers and broom
corn may vary, but in all cases the polypropylene fibers will
account for over 50 percent of the constituent materials used in
the brooms.
It is your opinion as counsel for the importer that the
brooms which consist of a blend of broom corn and polypropylene
fibers should be classified under subheading 9603.90.80, HTSUSA,
as brooms other than of twigs or other vegetable materials bound
together, subject to a General rate of duty of 5.6 percent, but
eligible for duty-free treatment under the United States
Generalized System of Preferences program.
We have considered submissions from counsel dated August 23,
1990, and December 10, 1990 which discuss the importer's
arguments in support of the conclusion that the broom should be
classified under subheading 9603.90, HTSUSA. We had an
opportunity to meet with the importer and counsel on January 31,
1991.
ISSUE:
What is the proper classification of brooms which consist of
a combination of broom corn and polypropylene fibers under the
HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
In the instant case, we find no headings within the
nomenclature whose terms would specifically include brooms such
as these. In addition, the brooms at issue are not covered by
any Legal Notes, at either the Section or Chapter level. GRI 1
is, therefore, inconclusive, and the remaining GRI's, taken in
order, must be consulted.
With regard to the subject merchandise, the broom corn and
the polypropylene fiber material qualify as a composite good for
tariff purposes. They are two components attached to each other
to form a practically inseparable whole. Composite goods are
classified by reference to GRI's 2 and 3. Under GRI 2, any
reference to a material or an article made of a material includes
goods made wholly or in part of that material. GRI 2(b), HTSUSA,
provides in pertinent part that "[t]he classification of goods
consisting of more than one material or substance shall be
according to the principles of GRI 3."
GRI 3, HTSUSA, provides in pertinent part the following:
When, by application of Rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most
specific description shall be preferred to
headings providing a more general
description. However, when two or more
headings each refer to part only of the
materials or substances contained in mixed
or composite goods or to part only of the
items in a set put up for retail sale, those
headings are to be regarded as equally
specific in relation to those goods, even if
one of them gives a more complete or precise
description of the goods.
Since both the broom corn and polypropylene fibers fall
under separate headings in the tariff schedule which describe
only a portion of the materials in the entire broom, the headings
are to be regarded as equally specific under GRI 3(a).
Therefore, GRI 3(a) fails in establishing classification, and GRI
3(b) becomes applicable.
GRI 3(b) states in pertinent part:
(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), 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 HTSUSA, although not legally
binding, represent the official interpretation of the tariff at
the international level. The Explanatory Notes offer guidance in
understanding the scope of the provisions within each chapter of
the schedule. Explanatory Note VIII to GRI 3(b) provides that
among the factors which may affect the essential character
determination of an imported article are "the nature of the
material or component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use of the
goods." Essential character has been construed to mean the
attribute which strongly marks or serves to distinguish an
article.
In the instant case, the component material which
constitutes the most distinctive feature of the broom is the
broom corn material. Upon examination of the mixed broom corn
and polypropylene broom which was submitted along with your
ruling request, it is clear that the polypropylene "filler"
material is concentrated predominately in the center of the
broom, and is surrounded by the broom corn material which covers
the outside of the broom. While the polypropylene fibers may be
stronger and more durable than the broom corn, you have conceded
that the sweeping characteristics of the two materials are
virtually the same. We also believe that it is the covering of
the broom corn which enhances the aesthetic appeal and
marketability of the broom to the consumer, and not the
polypropylene. Although the comparative values that you have
submitted of the broom corn and polypropylene fibers reveal that
the broom corn does not predominate in value, we believe that
this is not in and of itself determinative. Value is only one of
the several factors to be considered. Based on the foregoing
reasons, it is the determination of this office that the broom
corn imparts the essential character of the broom.
HOLDING:
The essential character of the sample broom which consists
of polypropylene fiber and broom corn is the broom corn material.
Accordingly the brooms are properly classified under subheading
9603.10.40, HTSUSA, or subheading 9603.10.50, HTSUSA, depending
on whether or not the quantitative limits set forth in subheading
9603.10.40, HTSUSA, have been reached prior to the entry or
withdrawal from warehouse for consumption. These subheadings
provide for Brooms, brushes (including brushes constituting
parts of machines, appliances or vehicles), hand-operated
mechanical floor sweepers. . . Brooms and brushes, consisting of
twigs or other vegetable materials bound together, with or
without handles: Other brooms wholly or in part of broom corn:
Valued not over 96 cents each. Brooms classified under
subheading 9603.10.40, HTSUSA, are dutiable at 8 percent ad
valorem, while brooms classified under subheading 9603.10.50,
HTSUSA, are dutiable at 32 cents each. If valued over 96 cents,
the proper classification is subheading 9603.10.60, HTSUSA, which
provides for Brooms, brushes (including brushes constituting
parts of machines, appliances or vehicles), hand-operated
mechanical floor sweepers. . . Brooms and brushes, consisting of
twigs or other vegetable materials bound together, with or
without handles: Other brooms, wholly or in part of broom corn:
Valued over 96 cents, and dutiable at 32 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division