United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0865318 - NY 0865631 > NY 0865483

Previous Ruling Next Ruling


NY 865483


August 7, 1991

CLA-2-39:S:N:N3G:221 865483

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.2000; 3924.90.5000; 3926.90.9090

Mr. Colin R. Thorpe
George S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, WA 98104

RE: The tariff classification of plastic picture frames, storage boxes, display cases and stands from Taiwan.

Dear Mr. Thorpe:

In your letter dated July 10, 1991, on behalf of PKK Inc., you requested a tariff classification ruling.

Samples of various articles were submitted with your request. All are made of plastics materials.

Styles 3040 and 4329 are top loading card holders designed to protect individual sports cards. They measure 3 inches by 4 inches and are made from two sheets of plastics material, heat sealed on three edges.

Three styles which are unnumbered consist of storage boxes. These measure 3 inches by 4 inches with heights of 5/8 inch, 1 1/8 inches and 2 inches. The top lid completely covers the bottom box, and contains two semicircles cut out to form finger grips so that the lid my be lifted.

Styles 1034, 2034 and 3034 are plastic picture frames of one piece construction, molded to include the stand.

Styles 3433 and 3533 are plastic display cases. Each case consists of two pieces of molded plastics material. Style 3433 measures 3 inches by 4 1/4 inches and is 3/16 inch thick. The top layer has 4 protruding rods which snap into 4 corresponding holes drilled into the corners of the bottom piece. Style 3533 measures 3 inches by 5 inches and is 1/4 inch thick. The top layer attaches to the bottom layer by means of screws fastened through holes drilled into each corner. The cases may be used to protect, store and display sports cards, photographs, newspaper clippings, or other flat memorabilia.

Style PS 02 is a stand which may be used with display case 3433. It is of one piece molded construction. It enables the case to be displayed in an upright position. A similar stand, unnumbered, may be used with display case 3533, also to hold it in an upright position. There is a third hinged stand, style PS 01, with an adhesive surface which can be attached to the top loading card holder. This allows the card holder, which is generally used merely to protect the card, to display the card which it is protecting.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI's) taken in order. GRI 3(b) provides for the classification of "goods put up in sets for retail sale." That term means goods that (1) consist of at least two different articles which are, prima facie, classifiable in different headings, (2) consist of products or articles put up together to meet a particular need or carry out a specific activity, and (3) are put up in a manner suitable for sale directly to users without repacking. Such goods are classifiable according to the component which gives them their essential character.

Should any of the display cases be imported with their stands, put up in a manner suitable for sale directly to users without repacking, the display case and stand may be classified as a set, with the display case imparting the essential character. However, based on a telephone conversation, it is our understanding that at this time you do not intend to import these articles in a manner suitable for sale directly to users without repacking.

The applicable subheading for the picture frames, styles 1034, 2034 and 3034, will be 3924.90.2000, HTS, which provides for other household articles, of plastics...picture frames. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the storage boxes, and for the display cases, either when imported alone, or when imported as a set with the stands, will be 3924.90.5000, HTS, which provides for other household articles, of plastics, other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the top loading card holders, as well as for any stands imported separately, will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: