CLA-2 CO:R:C:F 089833 SLR
Stephen M. Zelman, Esq.
271 Madison Avenue
New York, NY 10016
RE: "Multi-Use Wall Center"; GRI 3(b); Composite Good;
Builders' Ware of Plastic of Heading 3925; Not Other
Household or Kitchen Article of Plastics of Heading 3924.
Dear Mr. Zelman:
This is in response to your May 31, 1991 letter, written
on behalf of your client, Adva-Lite, Division of Dorcy
International, Inc., regarding the classification of the
"Multi-Use Wall Center" under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample was forwarded
for our examination.
FACTS:
The article in question is a plastic organizer designed,
through incorporated adhesive on the back or with screws, to be
attached to a household wall or appliance. It measures
approximately 6" x 6" and is molded to incorporate a memo
container, a pen holder, a day-date calendar, a memo clip,
and 3 hooks which can hold keys or other articles. Memo paper is
included. The article also includes a small flashlight which
automatically switches on and off when removed from or attached
to a special bracket designed to hold the flashlight. The
flashlight may also be turned on and off by twisting the head.
ISSUE:
What is the classification of the "Multi-Use Wall Center"
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
-2-
No heading within the Nomenclature provides for multi-use
wall organizers by name or description. Hence, GRI 1 is of no
assistance in resolving the present classification issue. We
must turn our attention to the remaining GRI's.
The subject article consists of a molded plastic organizer,
memo paper, and a flashlight classifiable in HTSUSA headings
3925, 4820, 8513, respectively. GRI 2(b) indicates that goods
consisting of two more materials classifiable under different
headings shall be classified according to GRI 3.
GRI 3(b) indicates that composite goods are to be classified
as if they consisted of the component which gives them their
essential character. The Explanatory Note to GRI 3 indicates
that:
For the purposes of this Rule, composite
goods made up of different components shall be
taken to mean not only those in which the
components are attached to each other to form
a practically inseparable whole but also those
with separable components, provided these
components are adapted one to the other
and are mutually complementary and that
together they form a whole which would not
normally be offered for sale as separate parts.
The subject article does consist of separable components.
However, these components are adapted one to the other and are
mutually complementary. Moreover, as each component is specially
fitted and designed to make up the "Multi-Use Wall Center," it is
highly unlikely that the components would be offered for sale as
separate parts. Accordingly, the wall center qualifies as a
composite good, and GRI 3(b) applies. We must now decide which
component represents the essential character of the wall center.
According to the Explanatory Note to GRI 3(b):
The factor which determines essential character
will vary as between different kinds of goods.
It may, for example, be determined by the nature
of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
Here, the molded plastic organizer represents the essential
character of the wall center. It is this housing device which
brings together all of the above-mentioned components for ease
and convenience. Consequently, the wall center as a whole is
classifiable under the heading which provides for the plastic
organizer.
-3-
Heading 3924, HTSUSA, provides for tableware, kitchenware,
other household articles and toilet articles, of plastics. At
first glance, this heading appears to describe the wall center.
The Explanatory Note to heading 3924, however, indicates that the
heading covers:
* * *
(D) Toilet articles...; soap dishes, towel rails,
tooth-brush holders, toilet paper holders,
towel hooks and similar articles for bathrooms,
toilets or kitchens, not intended for permanent
installation in or on walls. However, such
articles intended for permanent installation
in or on walls or other parts of buildings
(e.g, by screws, nails, bolts or adhesives)
are excluded (heading 39.25).
This limits the scope of the heading.
The wall center is similar to a towel rail, a tooth-brush
holder, a toilet paper holder, and towel hooks in that it
provides easy access to popular and often necessary products.
Additionally, the wall center is principally used in the
kitchen. As the wall center incorporates screws and adhesive to
ensure a secure fit, however, it is intended for permanent
installation. (See Headquarters Ruling Letter 087486 of
November 6, 1990.) Consequently, the wall center is not
classifiable in heading 3924.
Heading 3925, HTSUSA, provides for builders' ware of
plastics, not elsewhere specified or included. The Explanatory
Note to heading 3925 indicates that "This heading applies only
to the articles mentioned in Note 11 of this Chapter." Note 11
to Chapter 39 indicates that:
Headings No. 39.25 applies only to the following
articles, not being products covered by any of the
earlier headings of sub-Chapter 11:
* * *
(ij) Fittings and mountings intended for permanent
installation in or on doors, windows, staircases,
walls or other parts of buildings, for example,
knobs, handles, hooks, brackets, towel rails,
switch plates and other protective plates.
As the subject article is a mounting intended for permanent
use on walls that incorporates hooks and brackets, it is
classifiable in heading 3925.
-4-
HOLDING:
The "Multi-Use Wall Center" is classifiable in subheading
3925.90.0000, HTSUSA, which provides for builders' ware of
plastics, not elsewhere specified or included: other. The
applicable rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division