CLA-2-39:OT:RR:NC:N4:421
Ms. Esther Corby
Lasko Product Inc.
830 Lincoln Avenue
West Chester, PA 19380
RE: The tariff classification of fan guard ornaments and labels from China or Taiwan
Dear Ms. Corby:
In your undated letter, which was received in this office on May 1, 2009, you requested a tariff classification ruling.
The samples in group 1 are identified as fan guard ornaments. The ornaments are three-dimensional acrylonitrile butadiene styrene (ABS) plastic name plates that snap onto the solid center part of the fan grill. P/N 02010440, P/N 02010453, P/N 02010456 and P/N 02010457 are molded to form the name of the make or model of the fan. P/N 02010445 is printed with the name of the make/model of the fan. These name plates do not perform any function in the operation or safety of the fan.
The samples in group 2 are identified as fan guard bull’s-eyes, P/N 02084611. They are flat pressure sensitive discs made of polyvinyl chloride (PVC) plastic sheeting, printed with the name of the make or model of the fan.
The samples in group 3 are identified as bubble labels. They are three-dimensional labels with a pressure sensitive backing. The labels indicate the name of the make or model of fan or humidifier. The name is covered with a thick layer of clear plastics with a rounded surface. Some of the letters and words have been formed by means of a printing process while others have been formed by alternate means.
The samples in group 4 are identified as knob inserts and aluminum bull’s-eyes. These are flat pressure sensitive discs cut from aluminum, screen printed with a brand name or speed control information. The discs will be inserted into a round knob on the fan or into the center of a fan guard ornament.
The samples in group 5 are identified as wall-mount fan standoffs. The standoffs are small cylindrical spacers molded from polyvinyl chloride (PVC) plastic. They have center holes and are designed to be screwed into the back of the fan to protect the wall from scuffing.
You ask whether any of these articles are classifiable as parts of fans or humidifiers in chapter 84 or chapter 85 of the Harmonized Tariff Schedule of the United States (HTSUS). These chapters fall in Section XVI of the HTSUS. Section XVI, legal note 1(g) precludes from classification in any of the parts provisions of Section XVI parts of general use, as defined in note 2 to Section XV, of base metal, or similar goods of plastics. Parts of general use are defined as goods of certain headings or certain descriptions, and include goods of heading 8310. Heading 8310 provides for sign plates, name plates and similar plates, numbers, letters and other symbols of base metal. The knob inserts and aluminum bull’s-eyes of group 4 are described in heading 8310, and thus are excluded from classification as parts of goods of chapters 84 and 85. The fan guard ornaments of group 1, the fan guard bull’s-eyes of group 2, and the bubble labels of group 3 are all similar goods of plastics to the goods of heading 8310. Therefore, these articles are also excluded from classification as parts of goods of chapters 84 and 85.
In addition, the fan guard bull’s-eyes of group 2 are specifically described in heading 3919 of the HTSUS. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. The fan guard bull’s-eyes are therefore classifiable in the specific provision for pressure sensitive flat shapes of heading 3919.
The standoffs do not belong to a category considered to be parts of general use. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although these standoffs will be attached to wall mounted fans, they belong to a class or kind of general purpose spacer used on a wide variety of items such as electronic equipment, appliances, mirrors and signs to protect surfaces such as walls, counters or furniture tops. They do not belong to a class or kind of goods solely or principally used with fans or with any other machine.
The applicable subheading for the fan guard ornament name plates of sample group 1 and the bubble labels of sample group 3, when the lettering has been formed by a printing process, will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. The rate of duty will be free.
The applicable subheading for the fan guard ornament name plates of sample group 1 and the bubble labels of sample group 3, when the lettering has been formed in a process other than printing, e.g., die-cutting or molding, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the fan guard bull’s-eyes of sample group 2 will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics…other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the aluminum knob inserts and aluminum bull’s-eyes of sample group 4 will be 8310.00.0000, HTSUS, which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal. The rate of duty will be free.
The applicable subheading for the plastic spacers of sample group 5 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division