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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

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.

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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