CLA-2 CO:R:C:G: 081150 KK 829260
Mr. Klas Stoltz
President
Fargklammen
Svenska AB
Regulatovagen 21
S-141 49 Huddinge
SWEDEN
RE: Reclassification of "Colortag" anti-shoplifting device
Dear Mr. Stoltz:
Your letter of March 25, 1988, to our New York office
concerning production cost figures possibly affecting the
classification of the Colortag anti-shoplifting device was
referred to this office for a direct reply to you.
FACTS:
In our ruling of February 3, 1988, file 827333, we
classified the Colortag anti-shoplifting device in subheading
7020.00.0000, HTSUSA, other articles of glass. In that
ruling, we relied on a cost breakdown indicating the glass to
be the component material in chief value. In a letter from
you dated March 25, 1988, we received a corrected cost
breakdown indicating the plastic parts to be the component
material in chief value.
ISSUE:
Whether the Colortag anti-shoplifting device is properly
classifiable in subheading 7020.00.0000, HTSUSA, as other
articles of glass, or in subheading 3926.90.9050, HTSUSA, as
other articles of plastics, other, other.
LAW AND ANALYSIS:
Pursuant to Rule 3(b) of the General Rules of
Interpretation of the Harmonized System, goods consisting of
different materials are to be classified as if they consisted
of the material or component which gives them their essential
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character. In the instant case, the weight and bulk of the
plastic components, in combination with their value, impart
the essential character of the device.
HOLDING:
In view of the foregoing, the applicable HTSUSA
subheading for the Colortag anti-shoplifting device is
3926.90.90, which provides for other articles of plastics,
other, other, with duty at the rate of 5.3 percent ad valorem.
This classification represents the present position of the
Customs Service regarding the dutiable status of the
merchandise under the HTSUSA. Should there be changes made in
the HTSUSA before its effective date of January 1, 1989, this
advice may not be applicable.
Our ruling of February 3, 1988, file 827333, is herewith
revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
KKeefe:jaj:11/23/88
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