HQ 0085383 - Classification of plastic box clasps under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) - United States International Trade Commision Rulings

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HQ 085383

November 21, 1989

CLA-2 CO:R:C:G 085383 WAW

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Patrick F. Riley
Tiva Resource, Inc.
743 Alexander Road
Princeton, NJ 08540

RE: Classification of plastic box clasps under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Riley:

This ruling is in response to your letter of July 20, 1989, requesting the classification of a plastic box clasp under the HTSUSA.

FACTS:

The submitted sample is a plastic box clasp from England. The clasp consists of four pieces, a top and bottom clasp holder as well as two back plates. The four pieces are made of plastic. When the four parts are attached they form a push lock type clasp. The clasp can be unfastened by depressing the tab and sliding the upper and lower plates in opposite directions.

ISSUE:

Is the submitted plastic box clasp classifiable under heading 3926, HTSUSA, which provides for other articles of plastics and articles of other materials of heading 3901 to 3914 (plastics in primary forms), or under heading 3923, the provision for, inter alia, stoppers, lids, caps and other closures of plastics.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs, taken in order.

After examining the relevant headings, sections and chapter notes we have determined that there is no specific heading that covers plastic box clasps. The item in question appears to fall under heading 3923, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures of plastics. However, upon further review it is apparent that the subject article was not intended to be covered under this heading. Articles set forth under heading 3926 include those items used to close or cover an opening of a container. The subject article, however, is a clasp that is designed to secure the lid of a box to its lower compartment and does not itself serve to cover an opening in the box.

The Explanatory Notes to heading 3926, which constitutes the official interpretation of the tariff at the international level, states that heading 3926 covers articles of plastic that are not specified or included elsewhere in the HTSUSA. Among the articles listed in Explanatory Note 10 as included under heading 3926 are fasteners for handbags, corners for suit-cases, and suspension hooks among other things. In the absence of any other provision describing the sample articles, they are classified under heading 3926.

HOLDING:

The sample submitted is classifiable under the provision for other articles of plastic, other under subheading 3926.90.9050, HTSUSA. The rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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