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NY G84509




December 8, 2000

CLA-2-39:RR:NC:SP:221 G84509

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.30.5000; 8302.42.3065

Ms. Barbara Sivek
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of furniture glides from Taiwan or China.

Dear Ms. Sivek:

In your letter dated October 27, 2000, you requested a tariff classification ruling.

Six samples were submitted with your request. Two are tack glides. These consist of plastic disc- shaped glides which attach to the bottom of furniture by means of unthreaded tacks. The disc portion measures ¾ inch in diameter and the tack portion measures either ½ inch or ¾ inch in length. The remaining four samples are leveling glides consisting of a threaded screw with a metal head which is heavily coated in plastics to form a disc-shaped glide. The leveling glide is screwed into the bottom of a piece of furniture, or cabinet, or appliance. The glide portion protects the surface of the floor. Turning the threaded portion allows the furniture or appliance to be raised or lowered until it is level. The glide portions measure from ¾ inch to 1 ½ inch in diameter, and the threaded screws measure from 1 ¼ inches to 4 inches in length and from ¼ inch to 3/8 inch in diameter. The tack glides and leveling guides are considered to be composite goods. The essential character of the tack glides is imparted by the plastic disc. In the case of the leveling glides, neither the metal component alone nor the plastic component alone imparts the essential character. General Rule of Interpretation 3 (c) of the Harmonized Tariff Schedule provides that when no component in a composite good imparts the essential character, classification is in the heading which occurs last in numerical order among those which equally merit consideration. In the case of the leveling glides, that heading is the one which provides for base metal mountings and fittings for furniture.

You suggest classification as parts of furniture in subheading 9403.90.8040, Harmonized Tariff Schedule of the United States (HTS). Chapter 94 legal note 1(d) states that the chapter does not cover parts of general use as defined in note 2 to section XV, of base metal, or similar goods of plastics. Parts of general use include mountings and fittings for furniture as described in heading 8302. The Explanatory Notes to that heading list protective studs for furniture legs. The instant articles, since they are goods of heading 8302 and similar goods of plastics, are thus excluded from classification as parts of furniture in heading 9403.

The applicable subheading for the tack glides will be 3926.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsfittings for furniture, coachwork or the likeother. The rate of duty will be 5.3 percent ad valorem. The duty rate will remain unchanged in 2001.

The applicable subheading for the leveling glides will be 8302.42.3065, HTS, which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the likeother, suitable for furnitureother. The rate of duty will be 3.4 percent ad valorem. The duty rate will remain unchanged in 2001.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (212) 637-7034.

Sincerely,

Robert B. Swierupski
Director,

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