CLA-2 RR:CR:GC 961348 MMC
Mr. Matthew C. Meadows
William H. Meadows, Inc.
6050 McDonnell Boulevard
Suites 13 & 14
St. Louis, Missouri 63134-2000
RE: NYRL 884230 revoked; Plastic tunnel tent
Dear Mr. Meadows:
On April 14, 1993, New York Ruling Letter (NYRL) 884230 was
issued to you classifying a plastic tunnel tent under subheading
3926.90.9590, of the Harmonized Tariff Schedule of the United
States (HTSUS), which provides for "Other articles of plastics and
articles of other materials of headings 3901 to 3914: Other: Other;
Other.". Upon further examination, we are of the opinion that
these tents are properly classified under subheading 3924.90.5500,
HTSUS, which provides for "Tableware, kitchenware, other household
articles and toilet articles, of plastics: Other: Other."
Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C.
1625(c)(1)], as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186), notice
of the proposed revocation of NYRL 884230 was published, on March
4, 1998, in the Customs Bulletin, Volume 32, Number 9. No comments
were received in response to the notice.
FACTS:
The article consisted of a tunnel-shaped polyvinyl chloride
shell and free standing frame. It measured 45 inches long, 33
inches wide and 33 inches high, had no floor and a slit front
opening.
ISSUE:
Whether the tunnel tent is classifiable as a household plastic
article or other plastic article.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the
General Rules of Interpretation (GRIs). The systematic detail of
the Harmonized System is such that virtually all goods are
classified by application of GRI 1, that is, according to the terms
of the headings of the tariff schedule and any relative Section or
Chapter Notes. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRIs may then be applied.
Heading 3924, HTSUS, provides for "Tableware, kitchenware,
other household articles and toilet articles, of plastics."
Heading 3926, HTSUS, provides for "Other articles of plastics and
articles of other materials of headings 3901 to 3914."In
understanding the language of the HTSUS, the Explanatory Notes
(ENs) of the Harmonized Commodity Description and Coding System may
be utilized. The ENs, although not dispositive, or legally
binding, provide a commentary on the scope of each heading, and are
generally indicative of the proper interpretation of the HTSUS.
See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 39.24, states, in pertinent part, that:
This heading covers the following articles of plastics:
(A) * * *
(C) Other household articles such as ash trays, hot
water bottles, matchbox holders, dustbins,
buckets, watering cans, luncheon boxes,
curtains, drapes, table covers and fitted
furniture dust-covers (slipovers)....
EN 39.26, states, in pertinent part, that:
This heading covers articles, not elsewhere specified or
included, of plastics...
They include:
(1) Articles of apparel and clothing accessories
(other than toys) made by sewing or sealing
sheets of plastics, e.g., aprons, belts, babies
' bibs, raincoats, etc. Detachable plastic
hoods remain classified in this heading if
presented with the plastic raincoats to which
they belong.
(2) Fittings for furniture, coachwork or the like.
(3) Statuettes and other ornamental articles.
(4) Dust-sheets, protective bags, awnings,
file-covers, document-jackets, book covers and
reading jackets, and similar protective goods
made by sewing or glueing together sheets of
plastics.
(5) Paperweights, paper-knives, blotting-pads,
pen-rests, bookmarks, etc.
(6) Screws, bolts, washers and similar fittings of
general use.
(7) Transmission, conveyor or elevator belts,
endless, or cut to length and joined end to
end, or fitted with fasteners....
(8) Ion-exchange columns filled with polymers of
heading 39.14.
(9) Plastic containers filled with carboxymethyl
cellulose (used as ice-bags).
(10) Tool boxes or cases, not specially shaped or
internally fitted to contain particular tools
with or without their accessories (see the
Explanatory Note to heading 42.02).
(11) Various other articles such as fasteners for
handbags, corners for suit-cases, suspension
hooks, protective cups and glides for placing
under furniture, handles (of tools, knives,
forks, etc.), beads, watch " glasses ",
figures and letters, luggage label-holders.
Inasmuch as headings 3924 and 3926 both describe the tunnel
tent, it cannot be classified according to GRI 1. When goods
cannot be classified by applying GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's are
applied. GRI 3 states, in pertinent part, that when...goods are,
prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific description
shall be preferred to headings providing a more general
description.
Based on the descriptions provided in the ENs, Customs is of the
opinion that heading 3924, HTSUS, more specifically describes this
article. The tunnel tent is of the class or kind of articles
which will be used in and around the home as would furniture covers
or watering cans. Therefore, it is classifiable under heading
3924, specifically subheading 3924.90.5500, HTSUS, which provides
for "Tableware, kitchenware, other household articles and toilet
articles, of plastics: Other: Other."
HOLDING:
The plastic tunnel tent is classifiable under subheading
3924.90.5500, HTSUS, which provides for "Tableware, kitchenware,
other household articles and toilet articles, of plastics: Other:
Other."
NYRL 884230 is revoked. In accordance with 19 U.S.C.
1625(c)(1), this ruling will become effective 60 days after its
publication in the Customs Bulletin. Publication of rulings or
decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a
change of practice or position in accordance with section 177.10
(c)(1), Customs Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Commercial Rulings Division