CLA-2-46:OT:RR:NC:4:434
Noel Limcolioc
World Market Management Services, LLC
1151 Marina Village Parkway
Alameda, CA 94501
RE: The tariff classification of decorative brooms from Indonesia
Dear Ms. Limcolioc:
In your letter, dated July 24, 2024, you requested a tariff classification ruling. Photos and a description of the items were submitted for our review.
The item under consideration, SKU# 644215, is a small, decorative broom consisting of a natural reed grass broom portion affixed to a bamboo handle. You display two styles in the photos, one with a spray of grass, dyed green, that is mounted on its handle at an angle and the other with a bushier top, dyed burnt orange, that is mounted straight on its handle. Both have very gagged, uneven tops, as the grass is not cut to a uniform length. The burnt orange broom includes a loop at the bottom of the handle for hanging. The brooms measure approximately 8 inches to 10 inches in length. You state that the items are strictly for decorative purposes and will be marketed as such.
In your request, you question whether the two pictured decorative broom styles would be classified under subheading 9603.10.6000, Harmonized Tariff Schedule of the United States (HTSUS) as brooms. We look to Headquarters rulings 950783, dated September 10, 1992, and 951106, dated April 8, 1992, which both address this matter. While brooms are specifically provided for under heading 9603, it was found that, as those brooms were intended for decorative purposes and not sweeping, they did not meet the definition of a broom and would be classified by their constituent material. We agree that, likewise, the brooms under consideration in this ruling are generally unfit for actual use as brooms and will be classified according to their constituent materials.
You further proposed classification in heading 4602, HTSUS, as articles of plaiting materials. We agree. The reed grass meets the definition of plaiting materials laid out in Chapter 46, Note 1.
The applicable subheading for the decorative brooms will be 4602.19.8000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601Of vegetable materials: Other: Other: Other: Other. The rate of duty will be 2.3 percent ad valorem.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division