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dozen brooms have been entered or withdrawn for consumption in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
Robert B. Swierupski