CLA-2 CO:R:C:G: 084687 DPS
Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road A195
Minnetonka, Minnesota 55343
RE: Classification of plastic cabinet and fastener assortment
Dear Ms. Brault:
Your letter of May 11, 1989, to our New York office, has
been referred to this office for reply concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of the above referenced items imported
from Taiwan by your company. A sample of the cabinet and its
accompanying fastener assortment was submitted with your letter.
FACTS:
The item requiring classification consists of: (1) a plastic
cabinet measuring approximately 7-1/2 inches by 9-1/2 inches by
5-1/4 inches with 16 individual removable drawers; and (2) an
assortment of over 2000 fasteners including, screws, nuts, bolts,
washers and cotter pins. These items are sold together as a set.
ISSUE:
Whether the plastic cabinet with removable drawers, and the
accompanying fasteners are considered a set for tariff purposes;
and, if considered a set, which item gives it its essential
character for classification purposes.
LAW & ANALYSIS:
The plastic cabinet and fastener assortment at issue is
almost identical to an item previously classified by this office.
In HRL 083712, dated May 18, 1989, a copy of which is attached,
Customs ruled that a plastic box with 15 removable drawers and an
accompanying assortment of over 2000 screws, nuts, bolts, washers
and cotter pins, sold together as a set, constituted a set for
tariff purposes. It was further determined that the plastic
organizer box with removable drawers imparted the essential
character to the assortment of fasteners, making classification
under the provision covering the box, appropriate for the set.
Therefore, the fastener assortment and plastic organizer was
classified under subheading 3924.90.5000, HTSUSA, the provision
for other household articles of plastics, with a duty rate of 3.4
percent ad valorem.
HOLDING:
The merchandise at issue here is classifiable under
subheading 3924.90.5000, HTSUSA, in accordance with the rationale
set forth in HRL 083712, dated May 18, 1989.
Sincerely,
John Durant, Director
Commercial Rulings Division