NY 863053
Jun 03 1991
CLA-2-96:S:N:N01:236 863053
Mr. Frank Nussbaumer
Industrias Nidalia S.A.
Apartado Aereo 52353
Barranquilla, Colombia
South America
RE: The tariff classification of Whiskbrooms from Colombia
Dear Mr. Nussbaumer:
In your letter dated April 2, 1991 you requested a tariff
classification ruling on whiskbrooms made of Brown Fiber (not
broom corn) obtained from a palm tree found in Colombia.
The applicable HTS subheading for Whiskbrooms of Brown Fiber
will be 9603.10.9000, which provides for other brooms and
brushes, consisting of twigs or other vegetable materials bound
together, with or without handles. The rate of duty will be 10
percent ad valorem.
Articles classifiable under subheading 9603.10.9000, HTS,
which are products of Colombia, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
You also asked the following questions:
1. Is there a quota for whiskbrooms made essentially of
Brown Fiber with less than 10 percent broom corn? Reply The
provision for whiskbrooms reads "wholly or in part of broom
corn." "in part of" means that the goods contain a significant
quantity of the named material. Headquarters interpretation of
the word significant as used above implies a degree of
usefulness, being meaningful or necessary, or denoting employment
for a reason. In most instances, the adding of broom corn to a
whiskbroom has a degree of usefulness or is employed for a
reason. In our opinion, a whiskbroom with something less than 10
percent broom corn could be subject to quota.
2. Where the tariff mentions whiskbrooms value under or
over 45 cents each and other brooms valued under or over 96
cents, are these figures expressed as FOB or CIF values? Reply
These figures are expressed in terms of F.O.B. port of
exportation.
3. Where duties are expressed in ad valorem rates, i.e., 32
percent on whiskbrooms and other brooms, are these ad valorem
rates FOB or CIF? Reply Ad valorem rates are expressed in terms
of F.O.B. port of exportation.
4. Are whiskbrooms and brooms made of broom corn exported
from Honduras, a beneficiary country for purposes of the
Caribbean Basin Economic Recovery Act (CBERA), treated
differently than brooms of broom corn exported from Colombia?
Reply Yes and no. Yes, Honduras being a member of (CBERA) would
be eligible for duty-free treatment upon compliance with all
applicable regulations. Exports of whiskbrooms wholly or in part
of broom corn from Colombia would be dutiable. No, regardless of
country of origin, whiskbrooms, wholly or in part of broom corn
are always subject to quota.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport