OT:RR:CTF:CPMMA H330432 NAH
Center Director
Industrial & Manufacturing Materials, Center of Excellence and Expertise
U.S. Customs and Border Protection
Service Port of Buffalo, NY
726 Exchange Street Suite 400
Buffalo, NY 14210
ATTN.: Ms. Brenda Ferris, Import Specialist
RE: Internal Advice; Tariff Classification of Wood Articles
Dear Center Director:
This is in response to the request for Internal Advice (IA), dated October 13, 2022, initiated by the law firm of Crowell & Moring LLP, on behalf of their client, H. Arnold Wood Turning Inc. (hereinafter "submitter" or "Requestor"), regarding the tariff classification under the Harmonized Tariff Schedule of the United States ("HTSUS") of certain wood articles (the "merchandise"). The Requestor alleges that the merchandise is classifiable under heading 4417, HTSUS, as "Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood," or more specifically in subheading 4417.00.40, HTSUS, as "Paint brush and paint roller handles." Information and arguments provided by Requestor's counsel over the course of 2022 and 2023, as well as information and argument provided in a meeting on February 29, 2024, were considered. Our decision follows.
The IA Requestor has requested that certain information submitted in connection with this Internal Advice be treated as confidential. Inasmuch as this request conforms to the requirements of 19 C.F.R. 177.2(b)(7), the request for confidentiality is approved. The confidential commercial information identified within the October 13, 2022, IA request and attachments and the May 16, 2023, letter and attachments submitted to our office will not be published or released.
FACTS:
According to the internal advice request, the articles of wood are 3/8" diameter x 5-1/4" long or 1/2" diameter x 5-1/4" long. The Requestor further asserts that the articles are designed to be gripped easily, and are about the length of a person's hand, in order to facilitate their use as a paint brush handle. For this purpose, the ends of the articles are sized to fit a large foam brush that can be purchased separately and attached to the wood article. After importation, the wood articles must be further worked to be used as paint brushes.
ISSUE:
Whether the wood articles, as described above, are properly classified under heading 4409, HTSUS, which provides for "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:" or under heading 4417, HTSUS, which provides for "Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood."
LAW AND ANALYSIS:
Classification under the HTSUS is determined in accordance with the General Rules of Interpretation ("GRI") and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation ("ARI"). GRI 1 provides that the classification of goods shall be "determined according to the terms of the headings and any relative section or chapter notes." Amcor Flexibles Singen GmbH v. United States, 425 F. Supp. 3d 1287, 1298 (C.I.T. 2020). In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. The instant determination is made pursuant to GRI 1.
The following headings and subheadings of the HTSUS are under consideration in this case:
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
Nonconiferous
4409.29 Other:
Other:
Wood Dowel Rods:
4409.29.61 Plain
* * *
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood:
4417.00.40 Paint Brush and paint roller handles...
4417.00.80 Other
4417.00.80.10 Tool handles
* * * * *
The Explanatory Notes ("ENs") to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The ENs to HTSUS 4409 state, in relevant part, the following:
44.09 - Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, v-jointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.
. . .
(5) Rounded woods such as drawn woods, which are very thin rods, generally of round section, of a kind used in the manufacture of certain types of match splints, pegs for footwear, certain types of wooden sun-blinds (pinoleum blinds), toothpicks, cheese-making screens, etc. Dowelling in the length, being round wooden rods or poles of a uniform cross-section, generally ranging in diameter from 2 mm to 75 mm and in length from 45 cm to 250 cm, of a kind used, e.g., for joining parts of wooden furniture, is also classified in this heading.
The ENs to HTSUS 4717 state, in relevant part, the following:
44.17 - Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
This heading covers:
. . .
(3) Wooden handles, whether or not turned, for tools or implements of all kinds (e.g., handles for spades, shovels, rakes, hammers, screwdrivers, saws, files, knives, smoothing irons, date or similar stamps).
. . .
(5) Brush or broom handles of wood, whether or not turned, and whether of a kind for fitting with fibres or bristles at one end (such as paint brushes) or for fixing to bodies (e.g., broom handles).
We must first determine whether the merchandise may prima facie be classified under headings 4409 or 4417, HTSUS. GRI 1 commands that "classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." When terms are not defined in the HTSUS, as is the case here, they are construed in accordance with their common and commercial meaning. Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 92-93; 673 F.2d 380, 382 (C.C.P.A. 1982). Common and commercial meaning may be determined by consulting dictionaries, scientific authorities, and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 133-34; 673 F.2d 1268, 1271 (C.C.P.A. 1982). This plain meaning is also guided by the history and structure of Chapter 44. Chapter 44 is structured so that less processed wood appears at the beginning of the chapter followed by more advanced processed wood in later headings within the chapter. Thus, for example, heading 4409, HTSUS, is a general provision for wood that has merely been shaped along its edges, whereas heading 4417, HTSUS, provides for wood further processed into specific and more complex articles of wood. See e.g., Headquarters Ruling Letter ("HQ") 960312, dated February 5, 1998.
The Requestor claims that the merchandise falls within the provision for "brush bodies, and handles, of wood" of heading 4417, HTSUS." The word "handle" may be broadly defined as "a part that is designed especially to be grasped by the hand," Merriam Webster Dictionary, last visited November 20, 2023, as "a part of an object designed for holding, moving, or carrying the object easily," Cambridge Dictionary, last visited November 20, 2023, and "a part of a thing made specifically to be grasped or held by the hand." Dictionary.com, last visited November 20, 2023. From these definitions, we conclude that a handle has two major characteristics: (1) a design to be used by hand to utilize the tool, and (2) a design that facilitates this intention. Thus, to qualify as a "handle" under heading 4417, HTSUS, the handle must have additional features to facilitate either the grip of the article, or for moving and carrying the brush head.
The merchandise at issue is not so processed. It is simply a dowel rod sized to the length of a hand and a diameter to fit into a pre-existing socket. The dowels are further manufactured after importation into articles that are recognizable as foam paint brush handles. The goods that are imported into the United States are not recognizable as foam paint brush handles and are therefore not classifiable in heading 4417 as tool handles of wood.
The Requestor alleges, in relevant part:
The diameter was chosen specifically because it can be held between the thumb and forefinger in a pincer grip, or can be held in the hand in a power grip. The length is approximately the length of an average person's hand. The handles are designed specifically to be attached to a foam paint brush head.
We agree that the size of the merchandise is suitable to fit in the hand, and to attach to a foam brush. However, merely sizing a dowel does not transform it into a finished handle or an unfinished paint brush. In fact, the dowels at issue most closely match the exemplars and description provided for "rounded wood" in the ENs to heading 4409, HTSUS. The dowels at issue are simple, minimally shaped, round wooden rods of a uniform cross-section, are within the diameter of 2 mm to 75 mm, and are within the length of 45 cm to 250 cm. The Requestor states that the merchandise is "cut specifically" to fit a foam brush, however, nothing in the current record demonstrates that the dowels at issue are any different, at the time of importation, from any other dowel imports, such as those in furniture. The Requestor explains how the length (including the diameter) were designed to facilitate use as a paint brush handle but has failed to show any unique facts about the shape or construction to differentiate the product from all other dowels, especially when sold separately from the foam heads that would be attached. While the size may be appropriate for the importer's intended use, it is not specific to brush handles. A diameter of 3/8" and 1/2" are standard dowel diameters and are not a feature that dedicates the dowels for use as foam brush handles.
Under these circumstances, the fact that the object is used as a handle will not alter the object for classification purposes. See Leonard Levin Co. v. United States, 27 C.C.P.A. 101, 105-106, (C.C.P.A. 1939); HQ H128496, dated March 30, 2011 (finding that silicone bands marketed and used as "imitation jewelry" was not sufficient to overcome the size, shape, and construction factors that dictated the article should be classified under heading 3926, HTSUS, rather than under heading 7117, HTSUS). We note here that the Requestor has provided significant evidence that they modify the articles following importation. These modifications, however, do not impact our classification analysis. CBP must classify articles based on their properties at the time of importation. Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994).
Finally, Requestor argues that the merchandise should not be labeled a dowel rod. Requestor cites a variety of dictionaries to argue that "[a] 'dowel' is a pin used for joining two other things together" (emphasis in original). Here, the Requestor confuses a dowel rod, classified in heading 4409, HTSUS, with dowel pins, which are classified under heading 4421, HTSUS. The latter are small articles used to join multiple objects together. See HQ 960312, dated February 5, 1998; see also Merriam Webster Dictionary, last visited November 20, 2023, (defining a "pin" as "a piece of solid material (such as wood or metal) used especially for fastening things together or as a support by which one thing may be suspended from another"). A dowel rod, in contrast, is described in the ENs as having "a uniform cross-section, generally ranging in diameter from 2 mm to 75 mm and in length from 45 cm to 250 cm." The definition of a dowel rod perfectly describes the dowels at issue. Further, the EN states that they may be used for, among other things, "joining parts of wooden furniture." However, for purposes of classification the term "dowel rod" has long been understood to include dowels as a part in "broom and mop handles, shade rollers and similar products," as well as being a part in "clothes-drying racks, ladders, containers, and furniture, and as stock in the making of dowel pins." See also HQ 960312, dated February 5, 1998.
In their condition as imported, the dowels are plain, unshaped, and cylindrical. They are not worked in any way that would accommodate the plastic stabilizer or the foam brush head. They are not specifically shaped for any use. There are no features of the dowels at time of importation that renders them an article of any kind, or specifically handles of any tool. Therefore, it is not appropriate to classify the dowels under heading 4417, HTSUS, as brush handles. They are merely continuously shaped wood of heading 4409, HTSUS. Per GRI 1 the dowels are properly classified under 4409, HTSUS. Per GRI 6, the dowels are properly classified under subheading 4409.29.61, HTSUS, which provides for "Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Other: Wood Dowel Rods: Plain."
HOLDING:
By application of GRIs 1 and 6, the merchandise is properly classified under subheading 4409.29.61, HTSUS. The general column one rate of duty for merchandise classified in this subheading is free.
Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/.
You are to mail this decision to the Requestor no later than 60 days from the date of the decision. At that time, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel, and to the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/ which can be found on the U.S. Customs and Border Protection website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division