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HQ 967223





August 31, 2004

CLA-2 RR:CR:GC 967223 NSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Port Director
1000 2nd Avenue, Suite 2100
Seattle, WA 98104

RE: Protest 3001-03-100191; plastic light clips

Dear Port Director:

This is our decision on Protest 3001-03-100191, filed on behalf of Ace Hardware Corporation, against your classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of plastic light clips. The entries under protest were liquidated on June 20, 2003, July 11, 2003 and July 25, 2003, and this protest was timely filed on September 18, 2003. An Application for Further Review was approved for the classification of the plastic light clips.

FACTS:

The merchandise at issue consists of two types of plastic clips, advertised for use in temporarily securing various types of electric lights on a house or other residential structure during the Christmas holiday season.

Item No. 9820069 is described as the “’All in One’ Clip Plus.” These plastic clips are designed to secure C7, C9 or other miniature electrical lights onto exterior parts of the home, such as shingled or tiled roofs, and all types of gutters.

Item No. 9826652 is described as an “Icicle Light Clip.” These plastic clips are designed to secure icicle style lights and miniature electrical lights that will be put up on roofs and gutters.

The entries were liquidated under subheading 3926.90.98, HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” Protestant claims classification of the plastic light clips under subheading 3924.90.55, HTSUS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.”

ISSUE:

Whether the subject plastic light clips are classified under subheading 3924.90.55, HTSUS, as “Tableware, kitchenware, other household articles and toilet articles, of plastics,” or under subheading 3926.90.98, HTSUS, as “Other articles of plastics and articles of other materials of headings 3901 to 3914.”

LAW AND ANALYSIS:

Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing 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:

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

Other:

3924.90.55 Other

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:

Other:

3926.90.98 Other
.
Heading 3926, HTSUS, is a basket provision, providing as it does for “Other articles of plastics and articles of other materials of headings 3901 to 3914.”

EN 39.26 additionally states, in pertinent part:

This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14.

Therefore, before heading 3926, HTSUS, is considered, it must first be determined if heading 3924, HTSUS, provides for the instant merchandise.

Customs and Border Protection (CBP) notes that several recent rulings classified merchandise substantially similar to the instant products under subheading 3924.90.55, HTSUS. See NY J86568, dated July 28, 2003 (gutter hooks and sliding hooks used to secure festive lights to a house and not designed for permanent installation), NY I84534, dated July 29, 2002 (plastic light clips used to temporarily hang C7, C9, or miniature electric bulbs, onto the gutters and shingles of a home, particularly during Christmas time; plastic icicle light clips designed to temporarily secure icicle light strands onto gutters and shingles), NY I87756, dated November 7, 2002 (plastic gutter grip clips and eaves grip clips used to hang lights and decorations in and around the home on gutters, eaves or trees), NY I83980, dated July 29, 2002 (plastic light clips with suction cups, used to temporarily mount miniature lights by securing the light to the clip and attaching the suction cup onto a smooth plastic or glass surface), NY F89828, dated August 2, 2000 (plastic clips used to attach miniature electric lights to shingles and gutters; icicle light clips used to attach miniature light sets to shingles and gutters; plastic garland ties used to tie garlands in and around the home during the Christmas season) and NY F86823, dated June 7, 2000 (icicle light clips used to affix festive light sets to shingles and gutters; plastic gutter hooks used to affix festive light sets to a spouting gutter).

The cited rulings classified their respective merchandise within heading 3924, HTSUS, because they were considered plastic household articles as a result of their use for securing various types of electric lights to a house or other residential structure. These types of plastic clips are provided for in the text to heading 3924, HTSUS, which specifically mentions “household articles” composed of plastics.

An examination of the plastic clips at issue reveals their primary use for temporarily securing various types of miniature electric lights on roofs and gutters of a house or other residential dwelling during the Christmas season. More specifically, item no. 9820069 is used to secure the same types of miniature light bulbs specifically indicated in NY I84534, and appears substantially similar to several other products mentioned in the cited rulings. Item no. 9826652 also appears substantially similar to the various types of clips indicated in the cited rulings that are also used to affix icicle type lights to roofs and gutters. Because of the substantial similarities between these products, and the numerous rulings recently issued on these products which determined them to be household articles of heading 3924, HTSUS, CBP believes that the subject merchandise is also classified under subheading 3924.90.55, HTSUS, the more specific provision.

CBP does note that an earlier ruling, NY F81404, dated January 21, 2000, classified plastic clips and hooks used to temporarily attach Christmas lights to the gutters and shingles of a house under subheading 3926.90.98, HTSUS. However, in light of the foregoing analysis, CBP now intends to reexamine the legal analysis as set forth in that ruling letter.

HOLDING:

The plastic clips for electric lights are classified under subheading 3924.90.5500, Harmonized Tariff Schedule of the United States Annotated, as “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The 2002 column one, general rate of duty is 3.4 percent ad valorem.

Duty rates are provided for the Protestant’s convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov.

You are instructed to ALLOW the protest.

In accordance with the Protest/Petition Processing Handbook (CIS HB, January 2002, pp. 18 and 21), 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 CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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