HQ 0086627 - Protest 3801-9-002685, Empty video housings - United States International Trade Commision Rulings

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HQ 086627

May 30, 1990

CLA-2 CO:R:C:G 086627 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.90, 8522.90.90

Regional Director
Commercial Operations
U.S. Customs Service
610 South Canal Street
Chicago, Illinois 60607

RE: Protest 3801-9-002685, Empty video housings

Dear Sir:

The following is our decision regarding the Protest and Request for Further Review No. 3801-9-002685, dated October 16, 1989. At issue is the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain empty video housings.

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. This office has no authority to ignore the express language of the HTSUSA to maintain revenue neutrality.

Bobbins, spools, cops, cones, cores and reels have a single common characteristic. They are all used as the base around which to wind something. Although they may be dissimilar in appearance, they perform the same basic function. A video housing also is a base around which something --videotape -- is wound. Therefore, it is a "similar support."

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..." The protest should be denied in full. A copy of this decision should be attached to the Form 19 Notice of action for the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

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