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HQ 964746




August 14, 2001

CLA-2 RR:CR:GC 964746 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.00

Port Director
U.S. Customs Service
Los Angeles – Long Beach Seaport
300 S. Ferry Street
Terminal Island, CA 90731

RE: Eagle Claw Plastic Rod Rack; Protest 2704-00-101761

Dear Port Director:

This is our decision regarding Protest 2704-00-101761, filed by Kmart Resource Center (“protestant”) concerning the classification, under the Harmonized Tariff Schedule of the United States (“HTSUS”), of an “Eagle Claw” plastic rod rack.

FACTS:

Your forwarding memorandum notes that the protest covers two items – the plastic rod rack and a six screw plastic tackle box. You state that you agree with the protestant’s claim that the tackle box is classified in subheading 3924.90.55, HTSUS, and that therefore your referral for further review is limited to the plastic rod rack. The CF 6445, Customs Protest and Summons Information Report, states that the protest will be granted as to the tackle box.

The Eagle Claw plastic rod rack (KM20050; 86-47-88-112) consists of a pair of injection-molded racks and six chrome-plated screws packaged together for retail sale. Each rack is molded with four protrusions with cylindrical hollows designed to suspend fishing rods. Each rack incorporates three holes to allow for permanent mounting on a wall.

The file reflects the following. The three entries which are the subject of this protest were filed between February 28, 2000 and April 24, 2000. All three entries were liquidated on June 23, 2000. The protest was filed on June 27, 2000.

The plastic rod racks were entered under subheading 3924.90.55, HTSUS, as “... other household articles ... of plastics: ... Other: ... Other.” The entries were liquidated under subheading 3925.90.00, HTSUS, as: “Builders’ ware of plastics, not elsewhere specified or included: ... Other.”

ISSUE:

What is the tariff classification of the “Eagle Claw” plastic rod rack?

LAW AND ANALYSIS:

We note initially that the protest was timely filed under the statutory and regulatory provisions for protests, 19 U.S.C. 1514(c)(3)(A) and 19 CFR 174.12(e)(1).

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.

The HTSUS provisions under consideration are as follows:

3924 Tableware, kitchenware, other household articles and toilet articles, of plastics:

3924.90 Other:

3924.90.55 Other

3925 Builders’ ware of plastics, not elsewhere specified or included:

3925.90.00 Other.

Note 11 to Chapter 39 provides in pertinent part as follows:

Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of subchapter II: ...
(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.

EN 39.24 provides in pertinent part as follows:

This heading covers the following articles of plastics: ...
(D) Toilet articles ... such as ... 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). [Emphasis in original.]

In HQ 089159 dated August 7, 1991, we stated in pertinent part as follows:

The issue of whether certain toilet and household articles of plastics materials are classified in Heading 3924, HTSUSA, as household articles or in Heading 3925, HTSUSA, as builders' ware was covered during the Third Session of the Harmonized System Committee, which was conducted in Brussels on March 9, 1989. It was the opinion of the Secretariat and the Committee that Heading 3924, HTSUSA, does not include articles designed for fixing to or setting in the wall. For example, Headquarter's Ruling Letter (HRL) 087277, dated October 9, 1990, dealt with whether a toilet tissue dispenser designed to be permanently installed in non-domestic buildings was classified in Heading 3924, HTSUSA. HRL 087277 held that since this article was designed for permanent installation it was classifiable in Heading 3925, HTSUSA, not in Heading 3924, HTSUSA. Thus, the instant mezuzah case made of plastic, which is intended for permanent installation on doorposts, would be classified in Heading 3925, HTSUSA.

After careful consideration, we find that the “Eagle Claw” plastic rod rack is classified in subheading 3925.90.00, HTSUS, as: “Builders’ ware of plastics, not elsewhere specified or included: ... Other” because it is intended for permanent installation on walls or other parts of buildings. See Note 11 to Chapter 39, HTSUS, excerpted above. See also EN 39.24, excerpted above, which provides that such items are excluded from heading 3924, HTSUS, and are described in heading 3925.

Our determination is consistent with the following rulings. In HQ 089833 dated October 2, 1991, we classified a “multi-use wall center” in subheading 3925.90.00, HTSUS, because it was a mounting intended for permanent use on walls. In NY 852954 dated June 8, 1990, we classified a plastic “servabag” designed to be mounted to a wall in subheading 3925.90.00, HTSUS. In NY 851462 dated May 3, 1990, we classified plastic paper towel dispensers in subheading 3925.90.00, HTSUS. In NY 854122 dated July 19, 1990, we classified plastic hooks (for hanging garments, towels, hats, etc.) and tie-back buttons (for small articles such as keys or for tying back curtains) in subheading 3925.90.00, HTSUS.

The protestant has referred to DD 847606 dated December 20, 1989, in which a product described as a plastic rod rack was classified in subheading 3924.90.50, HTSUS, the predecessor provision for other household articles of plastics, other (current subheading 3924.90.55). No other description of the product is provided. It is noted that DD 847606 was issued prior to the change to the EN’s to heading 3924. In view of this and all of the subsequent rulings, it is clear that all permanently mounted household articles of plastics are classified in subheading 3925.90.00, HTSUS.

HOLDING:

As detailed above, the “Eagle Claw” plastic rod rack is classified in subheading 3925.90.00, HTSUS, as: “Builders’ ware of plastics, not elsewhere specified or included: ... Other.”

You are instructed to deny the protest with respect to the “Eagle Claw” plastic rod rack. As noted above, you requested further review only with respect to the “Eagle Claw” plastic rod rack. You stated that the protest will be granted with respect to the other item protested, the tackle box.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.treas.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

John Durant, Director
Commercial Rulings Division

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