HQ 955153: Mousetrap; reconsideration of NY 841011; heading 7326; EN 73.23; EN 73.26; Add. U.S. Rule of Interpretation 1(a); GRI 3(a); GRI 3(b)

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 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
     3(a); GRI 3(b) 

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
                              Commercial Rulings Division

cc:  Chief, NIS Division, Branch 1, New York Seaport