HQ 0085538 - Empty video housings - United States International Trade Commision Rulings

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HQ 085538
January 11, 1990

CLA-2 CO:R:G:C 085538 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.90, 8522.90.90

Mr. Mike Rubin
212 N.W. 4th Ave.
Hallandale, Florida 33009

RE: Empty video housings

Dear Mr. Rubin:

This is in response to your letter of September 11, 1989, requesting a classification ruling for empty video housings under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise in question are empty video housings, fully assembled with the leader tape attached to the spools. The articles are to be used with video recorders.

ISSUE:

Whether empty video housings should be classified within heading 8522, HTSUSA, as "Parts and accessories of apparatus of headings 8519 to 8521...", or heading 3926, HTSUSA, as "Other articles of plastics...".

LAW AND ANALYSIS:

The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, 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..." The competing headings in this instance are headings 3926 and 8522, HTSUSA. These headings describe:

3926 Other articles of plastics...

3926.90.90 Other...

8522 Parts and accessories of apparatus of headings 8519 to 8521...

8522.90.90 Other...

You suggest that the empty video housings should be classified within heading 8522, HTSUSA. This heading is within Section XVI of the Tariff. Section XVI Note 1(c) excludes "[b]obbins, spools, cops, cones, cores, reels or similar supports, of any material..." from the section. Therefore, the empty video housings cannot be classified within heading 8522, HTSUSA.

The Explanatory Notes to which you refer, Explanatory Notes 85.19 through 85.22 of the Harmonized Commodity Description and Coding System (HCDCS), concern only specific recording machinery and the parts required for the operation of the machinery. HCDCS Vol. 4, pp. 1366-1371. This office does not consider empty video housings to be required parts for the electrical functioning of such recording machinery. Furthermore, Explanatory Note 85.22 excludes "Spools, reels or similar supports..." HCDCS Vol. 4, p. 1371.

Although the HTSUSA was intended to be revenue neutral, as compared to the former Tariff Schedule of the United States, some changes did occur which caused rates of duty to increase upon implementation of the new tariff. This office has no authority to ignore the express language of the HTSUSA to maintain revenue neutrality.

For these reasons the empty video housings must be classified according to their content. Chapter 39, HTSUSA, covers articles of plastic. The appropriate classification for the empty video housings is within subheading 3926.90.90, HTSUSA, as "Other articles of plastics...Other..."

HOLDING:

Empty video housings are to be classified under the HTSUSA according to their content. They are properly classified within subheading 3926.90.90, HTSUSA, as "Other articles of plastics...Other..."

Sincerely,

John Durant, Director
Commercial Rulings Division

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