CLA-2 RR:CR:GC 962989
Ms. Michele I. Smith
Sears, Roebuck & Company
Department 733 IMP
BSC 23-11
Sears Tower
Chicago, Illinois 60784
RE: Portable workbenches; NY 866269 revoked
Dear Ms. Smith:
This is in reference to NY 866269, which was issued to you on September 9, 1991, in response to your letter dated July 31, 1991, concerning the tariff classification of a portable workbench-vise from Taiwan under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625(c)(1), Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103 182, 107 Stat. 2057 (1993), notice of the proposed revocation of NY 866269 was published on July 7, 1999, in the CUSTOMS BULLETIN, Volume 33, Number 27. No comments were received in response to the notice.
FACTS:
In NY 866269, Customs classified the portable workbench-vise in subheading 7323.99.9090, HTSUS. The article was described as “two longitudinal pieces with indentations and a mounted vise... the top (surface of the workbench) are made of plastic.” This article was intended for nonprofessional use in and around the home.
The HTSUS provisions under consideration are as follows:
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
Other:
7323.99 Other:
Not coated or plated with precious metal:
Other:
7323.99.90 Other
* * * *
7326 Other articles of iron or steel
7326.90 Other:
Other:
Other:
7326.90.85 Other
ISSUE:
Whether portable workbenches are “household goods” of heading 7323, HTSUS.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that, for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
In a series of rulings, including NY 866269, Customs classified portable workbenches in heading 7323, HTSUS, covering “household articles” because we were of the opinion that they were used solely in households.
However, in its 19th Session in March, 1997, the Harmonized System Committee (HSC), of which the U.S. is a member, considered the issue of portable workbenches. Submissions from various customs administrations provided Customs with greater information on the venues in which these articles are used. It became clear that portable workbenches are also used in the workshops of mechanics, carpenters, plumbers, electricians, and in various handicraft workshops, which cannot be regarded as “households” within the meaning of heading 7323, Harmonized System (HS) (See HSC/19 Doc. 41.104E, March 26, 1997). For this reason, the HSC determined that classification in heading 7323, HS, was precluded, and, instead, classified the articles in heading 7326, HS, covering “[o]ther articles of iron or steel.” A classification opinion to that effect was published in the HS Compendium of Classification Opinions in November, 1997. See HSC/20 Doc. 41.289E, May 29, 1997, and HSC/20 Doc. 41.600E, Annex E/14, November 21, 1997.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. A decision of the HSC published in the Compendium of Classification Opinions should receive the same weight as the ENs. See T.D. 89 80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
In consideration of the factual findings of the HSC, the U.S. has reconsidered the classification of these portable workbenches. Since the articles are used in venues other than the “household,” Customs no longer believes that they are classified in heading 7323, HTSUS. Rather, we are now of the opinion that these portable workbenches are classified in subheading 7326.90.85, HTSUS.
HOLDING:
By application of GRI 1, these portable workbenches are classified in subheading 7326.90.85, HTSUS, which covers “[o]ther articles of iron or steel: [o]ther: [o]ther: [o]ther: [o]ther.” Accordingly, NY 866269 is revoked. In accordance with 19 U.S.C. 1625 (c)(1), this ruling will become effective 60 days after its publication in the CUSTOMS BULLETIN.
Sincerely,
John Durant, Director
Commercial Rulings Division