us-cbp-cross-rulings-hq-955152•HQ 955152: Mousetrap; reconsideration of NY 876189; heading 7326; EN 73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI 3(a); GRI 3(b)
HQ 955152: Mousetrap; reconsideration of NY 876189; heading 7326; EN 73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI 3(a); GRI 3(b)
us-cbp-cross-rulings-hq-955152HQ 955152: Mousetrap; reconsideration of NY 876189; heading 7326; EN 73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI 3(a); GRI 3(b)Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 955152
October 18, 1993
CLA-2 CO:R:C:M 955152 LTO
CATEGORY: Classification
TARIFF NO.: 7323.93.00
Mr. Pano Georgiadis
Pan-Georgia Co.
Import-Export
1011 Elmwood Avenue
Buffalo, New York 14222
RE: Mousetrap; reconsideration of NY 876189; heading 7326; EN
73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI
3(a); GRI 3(b)
Dear Mr. Georgiadis:
This is in reference to NY 876189, a ruling issued to you by
the Customs, New York Seaport, on July 21, 1992, concerning the
tariff classification of a mousetrap under the Harmonized Tariff
Schedule of the United States (HTSUS). This ruling is a
reconsideration of NY 876189.
FACTS:
The article subject to this reconsideration is a mousetrap.
The mousetrap in question consists of a block of wood measuring
approximately 3 3/4 inches in length, 2 1/2 inches in width and 1
3/4 inches in height. Two identical holes are bored through the
front side of the block. In addition, a rectangular opening is cut
out on top of the block. The top surface of the block holds two
steel spring assemblies traditionally found on the more familiar
flat wood mousetrap. Two additional holes are located at the
bottom of the block.
In use, bait is placed on the ground and the block set over
the bait at the point where the holes appear on the bottom of the
block. To function, a "U"-shaped wire attached to the spring
assembly is pushed down through the rectangular opening and is held
in place by the spring mechanism. The mouse is lured into the hole
and trips the spring catching the mouse in the "U" wire which - 2 -
springs up with the mouse caught in it.
In NY 876189, this mousetrap was held to be classifiable under
subheading 7326.20.00, HTSUS, which provides for other articles of
iron or steel wire. The corresponding rate of duty for articles
of this subheading is 5.7% ad valorem.
ISSUE:
Whether the mousetrap is classifiable under heading 7326,
HTSUS, which provides for other articles of iron or steel.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
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. 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.
- 3 -
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
Commercial Rulings Division
cc: Chief, NIS Division, Branch 1, New York Seaport
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