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082617 08 Ruling Active

Broom hooks; reconsideration of NYRL 829981

Issued February 12, 1990 by U.S. Customs and Border Protection.

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08 082617 (February 12, 1990)

Tariff classification

HTS codes: 7326.90.9090

Headings: 7326

GRI rules applied: GRI 3, GRI 3(b)

Product description

NYRL 829981, classified steel screw broom hooks under subheading 7326.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of irom or steel, and their attaching screws seperately under subheading 7318.12.0000, HTSUSA, the provision for other wood scews of iron or steel. You state in your letter of July 5, 1988, that the broom hooks and screws are classifiable as a set.

CBP rationale

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3 provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. -2- The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) provide that the term goods put up in sets for retail sale shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue contains articles that are prima facie classifiable in different headings and otherwise qualify for classification as a set.

Full text

HQ 082617 February 12, 1990 CLA-2:CO:R:C:G 082617 SR CATEGORY: Classification TARIFF NO.: 7326.90.9090 Mr. Jack Golla Action Industries, Inc. Allegheny Industrial Park Cheswick, Pennsylvania 15024 RE: Broom hooks; reconsideration of NYRL 829981 Dear Mr. Golla: This is in reference to your letter dated July 5, 1988, concerning New York Ruling Letter (NYRL) 829981, dated June 10, 1988. FACTS: NYRL 829981, classified steel screw broom hooks under subheading 7326.90.9090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other articles of irom or steel, and their attaching screws seperately under subheading 7318.12.0000, HTSUSA, the provision for other wood scews of iron or steel. You state in your letter of July 5, 1988, that the broom hooks and screws are classifiable as a set. ISSUE: What is the classification of steel screw broom hooks? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3 provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. -2- The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) provide that the term goods put up in sets for retail sale shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue contains articles that are prima facie classifiable in different headings and otherwise qualify for classification as a set. HOLDING: The broom hooks and the screws fit the description of a set. It is the broom hooks that impart the essential character of the set; therefore, the sets are classifiable as other articles of steel. The merchandise at issue is classifiable as a set under subheading 7326.90.9090, HTSUSA, as other articles of iron or steel, other, other, other, other. The rate of duty is 5.7 percent ad valorem. NYRL 829981, dated June 10, 1988, is hereby modified. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference

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