CLA-2:RR:CR:GC:962211 AML
Ruby L. Wood, Senior Vice President
Evans and Wood & Co., Inc.
P.O. Box 610005
D/FW Airport, Texas 75261
RE: Acrylic display case; NY 814263; NY 814365
Dear Ms. Wood:
This is in reference to your letter of August 13, 1998, to the Customs National Commodity Specialists Division in New York, requesting, on behalf of Greco Frame and Supply, Inc., classification of an acrylic display case pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). A sample was provided for our examination. We regret the delay in responding.
FACTS:
Based upon the information and sample provided, the product consists of a roughly pyramid-shaped display case made of acrylic plastic. It is claimed that the case is designed to hold and display a single folded flag. However, it can be used to display other items. The case measures approximately 17" at the base and approximately 8 7/8" at its greatest height and approximately 5" in depth. The product composed entirely of clear acrylic, protects the contents and allows a clear display.
ISSUE:
Whether an acrylic display case should be classified under subheading 3926.40.00, HTSUS, as other articles of plastics . . . statuettes and other ornamental articles, or 3926.90.55,
HTSUS, as other household articles of plastics, or under subheading 3926.90.98, HTSUS, as other articles of plastic?
LAW and ANALYSIS:
Classification of imported merchandise for rate of duty and statistical purposes is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRI's). GRI 1, HTSUS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes[.]”
The applicable headings and subheadings under consideration are as follows:
3924 Tableware, Kitchenware, other household articles and toilet articles, of plastics:
3924.90.55 Other.
* * *
3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926.40.00 Statuettes and other ornamental articles;
3926.90.98 Other.
While the display case can be used in the household, it cannot be reasonably concluded that the article is designed or intended exclusively for household use. The article can be used in other environments such as museums, offices and schools. Nor can the article be described as a statuette or ornamental article. The case, in and of itself, houses an ornamental or significant article; the flag it is built to contain. For the clear, acrylic flag display case, the indispensable function is displaying and protecting the folded flag or any other item it encases. The clear acrylic plastic is the primary constituent material which accomplishes this function. The essential character of the product is imparted by the acrylic components.
When interpreting and implementing the HTSUS, the Explanatory Notes (EN’s) of the Harmonized Commodity Description and Coding System may be utilized. The EN’s, while neither legally binding nor dispositive, provide a guiding 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). Customs believes the EN's should always be consulted.
We note that the other criteria listed in EN VIII to GRI 3(b) (bulk, quantity, weight or value) also lead to the conclusion that the acrylic plastic component of the article imparts the essential character of the article.
New York Rulings (NY) 814362 and 814365, both dated September 33, 1995, are also consistent with our determination. NY 814362 covered an acrylic desk top case with a hinged lid. NY 814365 covered acrylic stands used to display items in museums or retail establishments. Both products were classified under subheading 3926.90.98 as other articles of plastics.
This decision is also consistent with HQ 962331, dated January 19, 1999, in which we classified similar articles under subheading 3926.90.98, HTSUS, as other articles of plastics. As was the case in HQ 962331, the contents displayed by the acrylic containers may be considered to be decorative or ornamental; however, the cases, in and of themselves, cannot be considered to be ornamental. Like the cases in HQ 962331, this case can be used to house and display innumerable other articles, such as flower arrangements, figurines or other collectibles. It is the item displayed which is ornamental, not the acrylic container.
HOLDING:
The product, a clear, acrylic, flag display case, is classified in subheading 3926.90.98, HTSUS, which provides for other articles of plastic, other. The column 1, general rate of duty is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division