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HQ 089833


October 2, 1991

CLA-2 CO:R:C:F 089833 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Stephen M. Zelman, Esq.
271 Madison Avenue
New York, NY 10016

RE: "Multi-Use Wall Center"; GRI 3(b); Composite Good; Builders' Ware of Plastic of Heading 3925; Not Other Household or Kitchen Article of Plastics of Heading 3924.

Dear Mr. Zelman:

This is in response to your May 31, 1991 letter, written on behalf of your client, Adva-Lite, Division of Dorcy International, Inc., regarding the classification of the "Multi-Use Wall Center" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was forwarded for our examination.

FACTS:

The article in question is a plastic organizer designed, through incorporated adhesive on the back or with screws, to be attached to a household wall or appliance. It measures approximately 6" x 6" and is molded to incorporate a memo container, a pen holder, a day-date calendar, a memo clip, and 3 hooks which can hold keys or other articles. Memo paper is included. The article also includes a small flashlight which automatically switches on and off when removed from or attached to a special bracket designed to hold the flashlight. The flashlight may also be turned on and off by twisting the head.

ISSUE:

What is the classification of the "Multi-Use Wall Center" under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

No heading within the Nomenclature provides for multi-use wall organizers by name or description. Hence, GRI 1 is of no assistance in resolving the present classification issue. We must turn our attention to the remaining GRI's.

The subject article consists of a molded plastic organizer, memo paper, and a flashlight classifiable in HTSUSA headings 3925, 4820, 8513, respectively. GRI 2(b) indicates that goods consisting of two more materials classifiable under different headings shall be classified according to GRI 3.

GRI 3(b) indicates that composite goods are to be classified as if they consisted of the component which gives them their essential character. The Explanatory Note to GRI 3 indicates that:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale as separate parts.

The subject article does consist of separable components. However, these components are adapted one to the other and are mutually complementary. Moreover, as each component is specially fitted and designed to make up the "Multi-Use Wall Center," it is highly unlikely that the components would be offered for sale as separate parts. Accordingly, the wall center qualifies as a composite good, and GRI 3(b) applies. We must now decide which component represents the essential character of the wall center.

According to the Explanatory Note to GRI 3(b):

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

Here, the molded plastic organizer represents the essential character of the wall center. It is this housing device which brings together all of the above-mentioned components for ease and convenience. Consequently, the wall center as a whole is classifiable under the heading which provides for the plastic organizer.

Heading 3924, HTSUSA, provides for tableware, kitchenware, other household articles and toilet articles, of plastics. At first glance, this heading appears to describe the wall center. The Explanatory Note to heading 3924, however, indicates that the heading covers:

(D) Toilet articles...; soap dishes, towel rails, tooth-brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets or kitchens, not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g, by screws, nails, bolts or adhesives) are excluded (heading 39.25).

This limits the scope of the heading.

The wall center is similar to a towel rail, a tooth-brush holder, a toilet paper holder, and towel hooks in that it provides easy access to popular and often necessary products. Additionally, the wall center is principally used in the kitchen. As the wall center incorporates screws and adhesive to ensure a secure fit, however, it is intended for permanent installation. (See Headquarters Ruling Letter 087486 of November 6, 1990.) Consequently, the wall center is not classifiable in heading 3924.

Heading 3925, HTSUSA, provides for builders' ware of plastics, not elsewhere specified or included. The Explanatory Note to heading 3925 indicates that "This heading applies only to the articles mentioned in Note 11 of this Chapter." Note 11 to Chapter 39 indicates that:

Headings No. 39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter 11:

(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch plates and other protective plates.

As the subject article is a mounting intended for permanent use on walls that incorporates hooks and brackets, it is classifiable in heading 3925.

HOLDING:

The "Multi-Use Wall Center" is classifiable in subheading 3925.90.0000, HTSUSA, which provides for builders' ware of plastics, not elsewhere specified or included: other. The applicable rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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