HQ 0084687 - Classification of plastic cabinet and fastener assortment - United States International Trade Commision Rulings

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HQ 084687

September 7, 1989

CLA-2 CO:R:C:G: 084687 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5000

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road A195
Minnetonka, Minnesota 55343

RE: Classification of plastic cabinet and fastener assortment

Dear Ms. Brault:

Your letter of May 11, 1989, to our New York office, has been referred to this office for reply concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of the above referenced items imported from Taiwan by your company. A sample of the cabinet and its accompanying fastener assortment was submitted with your letter.

FACTS:

The item requiring classification consists of: (1) a plastic cabinet measuring approximately 7-1/2 inches by 9-1/2 inches by 5-1/4 inches with 16 individual removable drawers; and (2) an assortment of over 2000 fasteners including, screws, nuts, bolts, washers and cotter pins. These items are sold together as a set.

ISSUE:

Whether the plastic cabinet with removable drawers, and the accompanying fasteners are considered a set for tariff purposes; and, if considered a set, which item gives it its essential character for classification purposes.

LAW & ANALYSIS:

The plastic cabinet and fastener assortment at issue is almost identical to an item previously classified by this office. In HRL 083712, dated May 18, 1989, a copy of which is attached, Customs ruled that a plastic box with 15 removable drawers and an accompanying assortment of over 2000 screws, nuts, bolts, washers and cotter pins, sold together as a set, constituted a set for tariff purposes. It was further determined that the plastic organizer box with removable drawers imparted the essential character to the assortment of fasteners, making classification under the provision covering the box, appropriate for the set. Therefore, the fastener assortment and plastic organizer was classified under subheading 3924.90.5000, HTSUSA, the provision for other household articles of plastics, with a duty rate of 3.4 percent ad valorem.

HOLDING:

The merchandise at issue here is classifiable under subheading 3924.90.5000, HTSUSA, in accordance with the rationale set forth in HRL 083712, dated May 18, 1989.

Sincerely,

John Durant, Director
Commercial Rulings Division

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