The tariff classification of brush handles, broom backs and brush backs from Canada

NY 891160 October 27, 1993 CLA-2-44:S:N:N8:230 891160 CATEGORY: Classification TARIFF NO.: 4417.00.8010; 4417.00.8090; 4417.00.6000; 4409.20.9000 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