The tariff classification of a loom from China

N241458 May 16, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Ms. Rachael Harris WM Wright Company 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a loom from China Dear Ms. Harris: In your letter dated April 29, 2013, you requested a tariff classification ruling on a loom. A sample of the subject loom was submitted for our review and will be returned as requested. The article under consideration is a loom that consists of a plastic rectangular base with closely and evenly spaced steel pegs protruding from the base. The loom is used for weaving yarn into cloth. The loom under consideration is a composite article that consists of steel pegs and a plastic base. The steel component and the plastic component are classified in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the steel and plastic components of the subject loom in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the loom is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. Explanatory Note (EN) VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the steel component or the plastic component imparts the essential character to the loom. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the plastic component holds the steel pegs and the steel component holds the yarn under tension to facilitate the weaving of the strands together. The plastic component does not impart the essential character to the loom in question. The steel pegs directly perform the function of permitting the weaving of the yarn into cloth, therefore, it is the opinion of this office that the steel component imparts the essential character to the loom. In accordance with GRI 3(b), the loom under consideration will be classified as an other article of steel in heading 7326, HTSUS. The applicable subheading for the loom will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division