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NY 804618

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December 27, 1994

CLA-2-39:S:N:N6:221 804618

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000

Ms. Lori Pothier
A.N. Deringer, Inc.
51 Caswell Avenue
Derby Line, Vermont 05830-0398

RE: The tariff classification of molded plastic furniture cassette rails from Canada.

Dear Ms. Pothier:

In your letter dated December 2, 1994, on behalf of Polyplast, Inc., you requested a tariff classification ruling.

The cassette rails are available in three models, and when attached to the base of a shelf or drawer, form dividers for compact discs, audio cassettes and video cassettes. The cassette rails can be attached with either the supplied screws or peel-off adhesive stickers.

You suggest classification in subheading 9403.90.5000, HTS. Legal note 1 (d) precludes parts of general use from classification in chapter 94. Parts of general use include mountings, fittings and similar articles suitable for furniture. You also recommend duty free treatment under subheading 9905.39.1300. This heading, however, covers handles and knobs for furniture. The cassette railings are not knobs and handles. Similarly, the cassette railings do not meet the definition of items listed in subheading 9905.39.1400.

The applicable subheading for the plastic cassette rails will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, fittings for furniture, coachwork or the like, other. The general 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

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See also:

• Tariff No.: 3926.30.50 - Fittings for furniture, coachwork or the like, other than handles and knobs, of plastics
• Tariff No.: 9403.90.50 - Parts of furniture (o/than seats or o/than of 9402), of rubber or plastics (o/than reinforced or laminated plastics)