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HQ 083984


October 26, 1989

CLA-2 CO:R:C:G 083984 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.25; 8415.90.00

Andrew Miller
Vice President
A. L. Liebman & Son, Inc.
34-36 65th Street
P.O. Box 788
Woodside, New York 11377

RE: Plastic control knobs

Dear Mr. Miller:

Your letter of November 10, 1988, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA) for plastic control knobs has been referred to this office for a reply.

FACTS:

The merchandise in question are plastic control knobs imported from Hong Kong. The knobs are used with air conditioning and dehumidifier units.

ISSUE:

Should the plastic control knobs be classified within subheading 3926.90.25, HTSUSA, according to their content or within subheading 8415.90.00, HTSUSA, according to their use?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." If two or more headings
are applicable, the most specific heading is to be used. GRI 3(a), HTSUSA. The competing headings in this instance are headings 3926 and 8415, HTSUSA. The headings describe:

3926 Other articles of plastics and articles of other materials of headings 3910 to 3914...

3926.90.25 Other...Handles and knobs, not elsewhere specified or included, of plastics...

8415 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; parts thereof...

8415.90.00 Parts...Other...

It is the opinion of this office that heading 8415, HTSUSA, which describes the use of the articles, is the most specific heading for the goods in question.

Furthermore, heading 8415, HTSUSA, is within Section XVI, HTSUSA, which "Machinery and Mechanical Appliances...Parts and Accessories of Such Articles." Since the items to be classified are parts of domestic-type machines or mechanical appliances, the headings and notes within Section XVI apply to these goods. Section XVI, Note 2, HTSUSA, states that "parts of machines...are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapter 84 and 85...are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading...are to be classified with the machines of that kind...

(c) All other parts are to be classified in heading 8485 or 8548."

The instant parts are to be used solely or principally with air conditioners or dehumidifiers. Thus, the parts should be classified within the heading for those machines.

HOLDING:

The plastic control knobs for air conditioners and dehumidifiers are classified within subheading 8415.90.00, HTSUSA, according to their use. The rate of duty is 2.2 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings, Division

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