The tariff classification of tomato hooks from Canada

N305455 August 20, 2019 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8688 Mr. Michael DahmCole International USA Inc.1775 Baseline RoadGrand Island, NY 14072 RE: The tariff classification of tomato hooks from Canada Dear Mr. Dahm: In your letter dated July 25, 2019, on behalf of your client Groupe Horticole Ledoux Inc., you requested a tariff classification ruling for tomato hooks. Pictures and advertising/marketing literature were submitted for our review. A drawing and specifications were provided for the hook identified as the Prewound hook double 220mm white. The products under consideration are identified as tomato hooks. Each tomato hook consists of a hook made from galvanized steel that is wound with ultraviolet resistant twine. The hook is wound in two sections including the free-fall twine on one side and the reserve twine on the other side. The user can pull the free-falling twine bundle to make this part fall down all at once. The bundle can also be unrolled by hand. The reserve twine is used to lower plants during the production time or to use for their next production period. The tomato hooks are available in 180 and 220mm long hooks. You indicated that the subject hooks are used primarily in the cultivation of climbing vegetables such as tomatoes and cucumbers. They are used to attach twine to overhead trellising. The hooks with twine are used by greenhouse farmers, horticulturists and industry specialists. Each prewound tomato hook consists of a steel hook and twine. The steel and twine components 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 twine components of the tomato hooks 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 prewound tomato hook is a composite good, we must apply rule GRI 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. 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 value.” The role of the constituent materials or components in relation to the use of the good may also determine the essential character. In this case, we must determine whether the steel or twine component imparts the essential character to the tomato hooks. We note that the steel predominates by both weight and value over the twine, and the function of the steel hook is to support the tomato plants as they grow. Therefore, it is the opinion of this office that the steel component imparts the essential character to the composite article. In accordance with GRI 3(b), the prewound tomato hook is classified under heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the tomato hooks will be 7326.90.8688, HTSUS, which provides for other articles of iron or steel, 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 the World Wide Web at https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division