HQ 085538: Empty video housings

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085538
                        January 11, 1990

CLA-2 CO:R:G:C  085538  JMH

CATEGORY:  Classification

TARIFF NO.:  3926.90.90, 8522.90.90

Mr. Mike Rubin
212 N.W. 4th Ave.
Hallandale, Florida  33009

RE:  Empty video housings

Dear Mr. Rubin:

     This is in response to your letter of September 11, 1989,
requesting a classification ruling for empty video housings under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The merchandise in question are empty video housings, fully
assembled with the leader tape attached to the spools.  The
articles are to be used with video recorders.

ISSUE:

     Whether empty video housings should be classified within
heading 8522, HTSUSA, as "Parts and accessories of apparatus of
headings 8519 to 8521...", or heading 3926, HTSUSA, as "Other
articles of plastics...".

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUSA, 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 competing
headings in this instance are headings 3926 and 8522, HTSUSA.
These headings describe:

     3926      Other articles of plastics...

     3926.90.90     Other...

*    *    *    *    *    *    *    *    *    *    *    *    *
                               -2-


     8522      Parts and accessories of apparatus of
               headings 8519 to 8521...

     8522.90.90     Other...

     You suggest that the empty video housings should be
classified within heading 8522, HTSUSA. This heading is within
Section XVI of the Tariff.  Section XVI Note 1(c) excludes
"[b]obbins, spools, cops, cones, cores, reels or similar
supports, of any material..." from the section.  Therefore, the
empty video housings cannot be classified within heading 8522,
HTSUSA.

     The Explanatory Notes to which you refer, Explanatory Notes
85.19 through 85.22 of the Harmonized Commodity Description and
Coding System (HCDCS), concern only specific recording machinery
and the parts required for the operation of the machinery.  HCDCS
Vol. 4, pp. 1366-1371.  This office does not consider empty video
housings to be required parts for the electrical functioning of
such recording machinery.  Furthermore, Explanatory Note 85.22
excludes "Spools, reels or similar supports..."  HCDCS Vol. 4, p.
1371.

     Although the HTSUSA was intended to be revenue neutral, as
compared to the former Tariff Schedule of the United States, some
changes did occur which caused rates of duty to increase upon
implementation of the new tariff.  This office has no authority
to ignore the express language of the HTSUSA to maintain revenue
neutrality.

     For these reasons the empty video housings must be
classified according to their content.  Chapter 39, HTSUSA,
covers articles of plastic.  The appropriate classification for
the empty video housings is within subheading 3926.90.90, HTSUSA,
as "Other articles of plastics...Other..."

HOLDING:

     Empty video housings are to be classified under the HTSUSA
according to their content.  They are properly classified within
subheading 3926.90.90, HTSUSA, as "Other articles of
plastics...Other..."

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division