CLA-2-14:OT:RR:NC:N2:231
Mr. Juan De La Cruz
Daniel B. Hastings Inc.
13378 Port Drive
Laredo, TX 78045
RE: The tariff classification of Ixtle Fiber Scrubber from Mexico
Dear Mr. De La Cruz:
In your letter dated April 20, 2021, you requested a tariff classification ruling on behalf of InterExporta (Jalisco, Mexico).
The subject merchandise is Ixtle Fiber Scrubber composed of 100 percent natural ixtle fibers, also known as istle fiber or Tampico fiber. The fiber is derived from the Agave lechugilla plant. The product is made by manually winding the fibers to create a loosely bundled circular form. There are no other added materials, such as glue, to aid in holding the shape in place. The product, which will be sold to general merchandise stores, is imported for use as a general household scrubber.
In your letter, you suggested classification of the product under subheading 4602.19.2940, HTSUS, articles of plaiting materials. We disagree. The Explanatory Notes to the HTSUS, which constitute the official interpretation of the tariff at the international level, describe the products of heading 4602 as “certain articles made by interlacing, weaving or by similar methods of assembling unspun materials….” The ixtle scrubber, formed of loosely bundled ixtle fibers, does not meet the definition of assembled, made up articles, such as baskets and wickerwork, intended for inclusion in that heading. Also, subheading 1404.90.3000, HTSUS, is an eo nomine provision as it specifically names a covered article. Absent limiting language or contrary legislative intent, eo nomine provisions cover all forms of the named article. Nidec Corporation v. United States, 68 F.3d 1333, 1336 (Fed. Cir. 1995).
The applicable subheading for the Ixtle Fiber Scrubber will be 1404.90.3000, Harmonized Tariff Schedule of the United States, which provides for: “Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch grass and istle), whether or not in hanks or bundles: Istle. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division