CLA-2 CO:R:CV:G: 084665 JLV 836346
Ms. Jackie Chen
Advanced Trading Co., Inc.
111 South Hill Drive
Brisbane, California 94005
RE: Unassembled plastic components for typewriter ribbon cases
Dear Ms. Chen:
In a letter of November 22, 1988, you requested a ruling under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) on the classification of certain unassembled plastic
components for typewriter ribbon cases. Additional information was
obtained by telephone from your company.
FACTS:
The merchandise in issue is unassembled ABS plastic components
consisting of a lid, base, transfer gear, drive gear, roller
holder, and two holders for the gears. These components are to be
shipped in bulk and in sufficient quantities of each to make a
specific number of typewriter ribbon cases. These components are
produced in Taiwan.
These components are then assembled with spools, ribbon,and
a spring to form a complete typewriter ribbon cassette. The
assembly is achieved by pressing the components together between
the lid and base.
ISSUE:
What is the classification of empty typewriter ribbon cases
of plastics? Do these unassembled components constitute incomplete
articles, presented unassembled, having the essential character of
the complete article and, therefore, classifiable as the article
under General Rule of Interpretation (GRI) 2(a)?
LAW AND ANALYSIS:
Empty typewriter ribbon cases, although arguably parts or
accessories of typewriters within heading 8473, are precluded from
classification in that heading by section XVI note 1(c),which
excludes spools, reels, and similar supports from classification
in section XVI. Although the imported components do not include
the spools and spring, the imported components do constitute an
incomplete article having the essential character of the complete
article (empty typewriter ribbon case) because they include the
housing, the drive gears, and the holders for the gears. These
components give the article the identifiable shape and the means
for supporting the spools and ribbon.
Heading 3923 provides, in part, for articles for the
conveyance or packing of goods, of plastics. The Explanatory Notes
(EN), the official interpretation of the HTSUSA at the
international level, state that heading 3923 covers all articles
of plastics commonly used for "the packing or conveyance of all
kinds of products." These articles include "[s]pools . . . and
similar supports." This language is merely repetitious and does
not shed much light on the meaning of the language in heading 3923:
"for the conveyance or packing" of goods. These terms are not
limited, and to the extent that they include any type of article
in which goods can be packed for shipment and subsequent use, then
the terms should be so construed. Some of the other examples given
in the EN are "cups without handles" that are used for packing or
conveyance of foodstuffs, even though they have a secondary use as
tableware or toilet articles. Therefore, the size of the container
and the quantity of goods packed and conveyed does not appear to
be relevant.
What is relevant, however, is the fact that the named examples
are simple containers and would include, for example, the
traditional spool for a typewriter ribbon. The ribbon case
(cassette) in issue is also a self-contained transport mechanism
for use in a typewriter. Therefore, these devices are more than
spools and similar containers for the conveyance and packing of
goods.
There are no other relevant headings which specifically
describe these empty ribbon cases. Therefore, the incomplete
articles would be classified as other articles of plastics in
heading 3926. Within heading 3926 is subheading 3926.90.83,
HTSUSA, which provides for empty cartridges and cassettes for
typewriter and machine ribbons.
GRI 2(a) provides that a complete article, or an incomplete
article having the essential character of the complete article,
may be classified under the heading for the article even though
unassembled or disassembled when presented. EN (V) and (VII) to
GRI 2(a) provide some guidance:
(V) . . . When goods are so presented, it is usually for
reasons such as requirements or convenience of packing,
handling or transport.
* * * * *
(VII) . . . "articles presented unassembled or
disassembled" means articles the components of which are
to be assembled either by means of simple fixing devices
. . . provided only simple assembly operations are
involved.
The assembly of the plastic cases is a simple assembly. More to
the point, assembly cannot reasonably be performed until all the
components are available for assembly. The snap-together assembly
appears to require this. Therefore, the shipment of sufficient
components to make an identifiable number of incomplete typewriter
ribbon cases would be classifiable as incomplete, unassembled
articles for classification as an article in heading 3926.
Therefore, we conclude that the incomplete, unassembled
components for a typewriter ribbon case are classified in
subheading 3926.90.83, HTSUSA.
HOLDING:
The unassembled components at issue are classified as empty
cassettes for typewriter ribbons in subheading 3926.9083, HTSUSA,
dutiable at 5.3 percent ad valorem.
Sincerely,
John Durant, Director