The tariff classification of the new “Trapper T-Rex” and “Trapper Mini-Rex” from China.

N306047 September 11, 2019 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Traci Lynn Phillips M.E. Dey & Co., Inc. 700 W. Virginia Street, Suite 300 Milwaukee, WI 53204 RE: The tariff classification of the new “Trapper T-Rex” and “Trapper Mini-Rex” from China. Dear Ms. Phillips: In your letter dated August 30, 2019, on behalf of your client, Bell Laboratories Inc., you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two new products identified as the “Trapper T-Rex” for trapping rats and the smaller “Trapper Mini-Rex” for trapping mice. Both articles are the same except for size. Both articles are primarily made of injection molded plastic and have steel pins and stainless steel springs. The traps feature jaws with interlocking teeth, which snap together killing the rodents when they step onto the platform surrounding the bait cup. The General Rules of Interpretation (GRI’s) govern the classification of goods in the tariff schedule. GRI 1 states, in part "…classification shall be determined according to the terms of the headings…" GRI 6 makes it clear that all of the General Rules of Interpretation also apply to the subheadings, when its states, in part "…the classification of goods in the subheadings of a heading shall be determined according…to the above rules, on the understanding that only subheadings at the same level are comparable." The “Trapper T-Rex” and the “Trapper Mini-Rex” are considered to be composite goods within the meaning GRI 3. GRI 3(a) states, in part, "…when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods…those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods." GRI 3(b) states, in part, "…composite goods…made up of different components…which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable." In the instant case, it is the opinion of this office that the plastic component of these items and the steel components are of equal importance and that neither component imparts the essential character of the whole. Both components of this item have equal utility, therefore GRI 3(c) applies. GRI 3(c) places equal classifications in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. The applicable subheading for the “Trapper T-Rex” and the “Trapper Mini-Rex” will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles…of…steel…: other: of stainless steel…other.” The rate of duty will be 2 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. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division