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HQ 955153


October 18, 1993

CLA-2 CO:R:C:M 955153 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 7323.93.00

Mr. Matthew G. Shaw
Deloitte Haskins & Sells
One World Trade Center
New York, New York 10048-0601

RE: Mousetrap; reconsideration of NY 841011; heading 7326; EN 73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI

Dear Mr. Shaw:

This is in reference to NY 841011, a ruling issued to you by the Customs, New York Seaport, on June 9, 1989, concerning the tariff classification of a mousetrap under the Harmonized Tariff Schedule of the United States (HTSUS). This ruling is a reconsideration of NY 841011.

FACTS:

The article subject to this reconsideration is a mousetrap. The plastic mousetrap in question, known as a "Safeset Mousetrap," measures approximately 3 1/2 inches in length and 1 1/2 inches in height. The merchandise functions with the use of a metal spring. In NY 841011, this mousetrap was held to be classifiable under subheading 3924.90.50, HTSUS, which provides for other household articles of plastics. The corresponding rate of duty for articles of this subheading is 3.4% ad valorem.

ISSUE:

Whether the mousetrap is classifiable under heading 3924, HTSUS, which provides for other household articles of plastics.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 - 2 -
states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

In HQ 953076, issued on this date (copy enclosed), this office held that a mousetrap in a plastic housing was classifiable under heading 7323, HTSUS, which provides for other household articles of iron or steel. In this ruling, we reasoned that the mousetrap at issue was principally used in the household, which the Harmonized Commodity Description and Coding System Explanatory Notes (EN) state includes the same goods for use in hotels, restaurants, boarding-houses, hospitals, canteens, barracks, etc. See Additional U.S. Rule of Interpretation 1(a); EN 73.23, pg 1035. We further held that the essential character of the mousetrap, a composite good consisting of different materials, was imparted by its steel spring wire device, the trap's primary functional component. See GRI 3(b).

Similarly, it is our opinion that the mousetrap in question is principally used in the household (as defined by EN 73.23), and that the essential character of the trap is imparted by its steel components, rather than the plastic components. As such, the mousetrap is classifiable under heading 7323, HTSUS, specifically under subheading 7323.93.00, HTSUS.

While EN 73.26, pg. 1038, states that heading 7326, HTSUS, covers articles of wire, such as mousetraps, the mousetraps in question remain in heading 7323, HTSUS, due to the basic command of GRI 3(a). GRI 3(a) provides that "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description." Heading 7323, HTSUS, is more specific than heading 7326, HTSUS, the basket provision for articles of iron or steel.

HOLDING:

The mousetrap is classifiable under subheading 7323.93.00, HTSUS, which provides for other household articles of iron or steel, of stainless steel. The corresponding rate of duty for articles of this subheading is 3.4% ad valorem.

Sincerely,

John Durant, Director

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