CLA-2-44:S:N:N8:230 891160
Mr. Gary E. Crawford
A.N. Deringer, Inc.
HC 76 Main Street
Jackman, ME 04945
RE: The tariff classification of brush handles, broom backs and
brush backs from Canada
Dear Mr. Crawford:
In your letter dated September 27, 1993, for the account of
Group Pare-Brossel Ltee of Quebec, you requested a tariff
classification ruling.
The ruling was requested on various brush handles, broom backs
and brush backs. The products are made entirely of hardwood and
may be imported in a natural, stained or painted condition. After
importation they will be assembled with bristles to make brooms or
brushes. Ten samples marked A through H were submitted, as
follows:
A: a barbecue brush block handle, measuring 17-1/2
inches long, completely shaped and drilled;
B: a wire brush block handle, measuring 14 inches
long, shaped and drilled;
C: a bannister brush block handle, measuring 14
inches long and shaped;
D: a steel brush block handle, measuring 10-1/2
inches long, shaped and drilled;
F: a broom block-base or broom back, measuring
18 inches long by 2-1/2 inches wide by 1 inch
thick, rounded along two edges and having two
holes drilled through the center;
F1: a broom block-base or broom back, measuring
14 inches long by 3 inches wide by 1 inch thick,
rounded along two edges and with two threaded
holes in the center;
G: a brush scrub block or brush back, measuring
approximately 9 inches long and shaped;
G1: same as G, but measuring 8-1/2 inches long and
worked slightly differently along the edge;
G2: same as G, but measuring 5-1/2 inches long and
worked differently along the edge;
H: a square end nail brush block which consists
of a rectangular piece of hardwood, measuring
4 inches long by 1-1/2 inches wide by 3/4 inch
thick, rounded on the edges, but with no other
processing done on the sample.
The applicable subheading for the brush handles marked A, B,
C, and D will be 4417.00.8010, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for tools, tool
bodies, tool handles, broom or brush bodies and handles, of wood:
. . other, tool handles. The rate of duty will be 8 percent ad
valorem.
The applicable subheading for the broom backs marked F and F1
will be 4417.00.8090, HTSUSA, which provides for tools, tool
bodies, tool handles, broom or brush bodies and handles, of wood:
. . other, other (than tool handles). The rate of duty will be 8
percent ad valorem.
Goods classifiable under subheadings 4417.00.8010 and
4417.00.8090, HTSUSA, which have originated in the territory of
Canada, will be entitled to a 4 percent rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
The applicable subheading for the brush backs marked G, G1 and
G2 will be 4417.00.6000, HTSUSA, which provides for tools, tool
bodies, tool handles, broom or brush bodies and handles, of wood:
. . brush backs. The rate of duty will be 4.4 percent ad valorem.
Goods classifiable under subheading 4417.00.6000, HTSUSA,
which have originated in the territory of Canada, will be entitled
to a 2.2 percent rate of duty under the FTA upon compliance with
all applicable regulations.
The applicable subheading for the plain rectangular nail brush
block marked H will be 4409.20.9000, HTSUSA, which provides for
wood continuously shaped along any of its edges, or faces, whether
or not planed, sanded or finger-jointed: . . nonconiferous, other.
The rate of duty will be Free.
If sample H is to be imported in any other condition than as
described above according to the sample submitted, another
classification ruling should be requested. Your request for a
ruling should include the appropriate sample and descriptive
literature or another sample showing what the finished end product
will look like.
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