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NY C81779

December 12, 1998

CLA-2-96:RR:NC:SP:233 C81779


TARIFF NO.: 9603.10.6000, 9603.10.4000, 9603.10.5000

Mr. Adam Estupinan
Adam Enterprises Distributors, Inc.
18640 SW 205 Street
Miami, Florida 33157

RE: The tariff classification of brooms from Colombia.

Dear Mr Estupinan:

In your letter dated November 12, 1997, on behalf of Industrias Nidalia, you requested a tariff classification ruling.

You manufacture broom heads containing grass fiber and broom corn in Colombia. You propose to offer the broom heads to buyers in the United States at a price of $.96 each FOB Barranquilla, Colombia. You ask if these broom heads are classifiable in 9603.10.4000/9903.96.03 Harmonized Tariff Schedules of the United States (HTSUS) and eligible to enter duty free under the provisions of Andean Trade Preferences Act (APTA) . You further ask hypothetically what the treatment would be if the broom heads are then packed in cartons made in the United States along with handles of Venezuelan origin and imported to the U.S. in that condition.

The tariff classification of a broom is conditional upon the appraised value of the broom. In the case of the broom heads shipped without handles, if the Transaction Value of the goods packed ready for shipment to the United States is $.96 per broom head or less then those broom heads would be classifiable in either 9603.10.4000 HTSUS or in 9603.10.5000 HTSUS provisions which provide for Other brooms, wholly or in part of broom corn: Valued not over 96 cents each. The applicable classification then depends upon the number of brooms entered during the existing quota period beginning on the previous November 28th. The tariff classification will be in 9603.10.4000 if in the quota year prior to their entry, or withdrawal from warehouse for consumption, not more than 121,478 dozen brooms have been entered or withdrawn for consumption in tariff classifications 9603.10.4000, 9603.10.5000, and 9603.10.6000 combined. As suggested in the inquirer's letter 9903.96.03 would also be applicable to these broom heads if classified in 9603.10.5000. Brooms classified in 9603.10.4000 or 9603.10.5000/9903.96.03 are eligible for duty free treatment under APTA if all other requirements are met.

With regard to your proposed importation of broom heads with an equal number of handles in the same box, noting General Rule of Interpretation 2(a) to the HTSUS, both broom heads and handles would be classified in the same tariff classification as an unassembled broom. The unassembled broom then valued over $.96 would be classifiable in 9603.10.6000 the provision for Other brooms, wholly or in part of broom corn: Valued over 96 cents each. The first 12,000 dozen entered, or withdrawn from warehouse for consumption, during the quota year beginning on November 28th are classifiable in 9903.96.12 and will be eligible for duty free entry under APTA provided all other requirements are met. If entered after 12,000 dozen brooms have been entered or withdrawn the unassembled brooms will be classified in 9903.9617 with a rate of duty of 32.5 percent ad valorem.

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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski

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