Tableware, Kitchenware, Other Household Articles and toilet Articles of Plastics

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the
Trade Community Should Know About:
The Importation of
Tableware, Kitchenware,
Other Household Articles
and Toilet Articles of
Plastics

AN INFORMED COMPLIANCE PUBLICATION
JANUARY 2004

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Tableware, Kitchenware, Other Household Articles and Toilet Articles of Plastics
January 2004

NOTICE:
This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.

Publication History

First Issued November 1998
Revised January 2004

PRINTING NOTE:
This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov/) and is being distributed in a variety of formats. It was originally set
up in Microsoft Word97
®
. Pagination and margins in downloaded versions may vary
depending upon which word processor or printer you use. If you wish to maintain the
original settings, you may wish to download the .pdf version, which can then be printed
using the freely available Adobe Acrobat Reader
®
.

Tableware, Kitchenware, Other Household Articles and Toilet Articles of Plastics
January 2004
PREFACE

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation
Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and
related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out
these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C.
1484), the importer of record is responsible for using reasonable care to enter, classify and
determine the value of imported merchandise and to provide any other information necessary to
enable U.S. Customs and Border Protection to properly assess duties, collect accurate
statistics, and determine whether other applicable legal requirements, if any, have been met.
CBP is then responsible for fixing the final classification and value of the merchandise. An
importer of record’s failure to exercise reasonable care could delay release of the merchandise
and, in some cases, could result in the imposition of penalties.

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the
informed compliance responsibilities of U.S. Customs and Border Protection. In order to
provide information to the public, CBP has issued a series of informed compliance publications,
and videos, on new or revised requirements, regulations or procedures, and a variety of
classification and valuation issues.

This publication, prepared by the National Commodity Specialist Division, ORR, is tableware,
kitchenware and other household articles and toilet articles, of plastics.. “The Importation of
Tableware, Kitchenware, Other Household Articles and Toilet Articles of Plastics” provides
guidance regarding the classification of imported merchandise. We sincerely hope that this
material, together with seminars and increased access to rulings of U.S. Customs and Border
Protection, will help the trade community to improve voluntary compliance with customs laws
and to understand the relevant administrative processes.

The material in this publication is provided for general information purposes only. Because
many complicated factors can be involved in customs issues, an importer may wish to obtain a
ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to
obtain advice from an expert who specializes in customs matters, for example, a licensed
customs broker, attorney or consultant.

Comments and suggestions are welcomed and should be addressed to the Assistant
Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Michael T. Schmitz,
Assistant Commissioner
Office of Regulations and Rulings

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INTRODUCTION..........................................................................................7
TABLEWARE AND KITCHENWARE: SUBHEADING 3924.10.40..........10
GENERAL..................................................................................................................10
INSULATED COOLER BAGS....................................................................................11
OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF
PLASTICS: SUBHEADING 3924.90.55....................................................12

GENERAL..................................................................................................................12
BUILDERS’ WARE.....................................................................................................12
MAGNETIC ARTICLES..............................................................................................13
GARMENT BAGS......................................................................................................14
JEWELRY AND SIMILAR BOXES.............................................................................15
SHEETING VS. ARTICLES........................................................................................15
MESH BODY PUFFS.................................................................................................16
UTILITARIAN VS. DECORATIVE ARTICLES............................................................16
OFFICE TYPE ARTICLES.........................................................................................17
SETS..........................................................................................................................17
COUNTRY OF ORIGIN MARKING...........................................................19
THE IMPORTER’S RESPONSIBILITIES..................................................20
WHAT RECORDS MUST BE KEPT?.......................................................21
INVOICING REQUIREMENTS..................................................................21
ADDITIONAL INFORMATION...................................................................22
The Internet................................................................................................................22
Customs Regulations.................................................................................................22
Customs Bulletin........................................................................................................22
Importing Into the United States.................................................................................23
Informed Compliance Publications.............................................................................23
Value Publications......................................................................................................24
“Your Comments are Important”.................................................................................25

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INTRODUCTION

When goods are imported into the Customs Territory of the United States (the
fifty states, the District of Columbia and Puerto Rico), they are subject to certain
formalities involving the Bureau of Customs and Border Protection (CBP or Customs).
In almost all cases, the goods are required to be “entered,” that is, declared to CBP, and
are subject to detention and examination by CBP to insure compliance with all laws and
regulations enforced or administered by CBP and the Bureau of Immigration and
Customs Enforcement (BICE). As part of the entry process, goods must be “classified”
(determined where in the U.S. tariff system they fall) and their value must be
determined. Pursuant to the Customs Modernization Act, it is now the responsibility of
the importer of record to use “reasonable care” to “enter,” “classify” and “value” the
goods and provide any other information necessary to enable Customs to properly
assess duties, collect accurate statistics, and determine whether all other applicable
legal requirements are met.

Classifying goods is important not only for duty purposes, but also to determine
whether the goods are subject to quotas, restraints, embargoes or other restrictions.
The act of classifying goods is complex and requires an importer to be familiar with the
Harmonized Tariff Schedule of the United States (HTSUS), its 99 chapters, rules of
interpretation, and notes. A detailed discussion of the HTSUS may be found in a
companion publication entitled, What Every Member of the Trade Community Should
Know about Tariff Classification. Customs valuation requirements are separately
discussed in a companion publication entitled, What Every Member of the Trade
Community Should Know about Customs Value. Both of these publications are
available from the Customs Electronic Bulletin Board and Customs World Wide Web
pages on the Internet (see the Appendix for information on accessing these sources
and obtaining additional Customs publications).

The purpose of this Informed Compliance publication is to advise importers,
customs brokers and others of the various issues affecting the importation and tariff
classification of tableware, kitchenware, other household articles and toilet articles, of
plastics. Most of the articles discussed in this publication are classified in heading 3924
(Tableware, kitchenware, other household articles and toilet articles, of plastics) which
is found in Chapter 39, HTSUS, which covers “Plastics and Articles Thereof.”

The following table shows heading 3924 and its subheadings:

3924 Tableware, kitchenware, other household articles and toilet articles, of
plastics:
3924.10 Tableware and kitchenware:
3924.10.10 Salt, pepper, mustard and ketchup dispensers and
similar dispensers

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3924.10.20 Plates, cups, saucers, soup bowls, cereal bowls,
sugar bowls, creamers, gravy boats, serving dishes
and platters
3924.10.30 Trays
3924.10.40 Other
3924.90 Other:
3924.90.10 Curtains and drapes, including panels and valences;
napkins, table covers, mats, scarves, runners, doilies,
center-pieces, antimacassars and furniture slipcovers;
and like furnishings
3924.90.1010 Curtains and drapes
3924.90.1050 Other
3924.90.20 Picture frames
3924.90.55 Other.

This publication will specifically address the scope of the “other” subheadings
found in heading 3924 of the Harmonized Tariff Schedule of the United States
(HTSUS).

Situations in which merchandise that is classifiable in subheading 3924.10.40,
HTSUS, or subheading 3924.90.55, HTSUS, overlaps with similar types of merchandise
classifiable in other subheadings will also be examined.

This publication cannot be an exhaustive study of the problems connected with
subheadings 3924.10.40, HTSUS, and 3924.90.55, HTSUS, since a vast number of
products could be classified in these subheadings. We cannot even imagine at this time
what some of the items classifiable in these two provisions may be. This is only a
survey of merchandise that has thus far been classified in subheadings 3924.10.40,
HTSUS, and 3924.90.55, HTSUS.

In addition to classification, we will briefly address invoicing and marking as these
topics relate to subheadings 3924.10.40, HTSUS, and 3924.90.55, HTSUS. In order to
make a proper classification determination, adequate invoice descriptions are essential.
In addition to invoicing, country of origin marking requirements will be discussed in this
publication.

Heading 3924 of the HTSUS provides for “tableware, kitchenware, and other
household articles and toilet articles of plastics.” This heading encompasses four
different categories of plastic products. All the articles classifiable in heading 3924 are
primarily utilitarian.

Tableware: Includes articles that are used on the table for the serving and eating
of food. These may be used in the home, restaurant, institution or elsewhere as long as
they are used on the table. The “tableware and kitchenware” category is subdivided into
four different eight-digit subheadings, namely:

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January 2004
• “salt, pepper, mustard and ketchup dispensers and similar dispensers” (subheading
3924.10.10);
• “plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy
boats, serving dishes and platters” (subheading 3924.10.20);
• “trays” (subheading 3924.10.30); and
• “other” (subheading 3924.10.40).

Kitchenware: Includes articles that are used in the kitchen for the preparation or
storage of food or beverages (spatulas, ladles, measuring cups, measuring spoons,
plastic food storage containers, etc.). Again, these articles may be used in the home,
restaurant, institution or elsewhere as long as they are used in the kitchen for the
preparation or storage of food. Kitchenware is classified mainly in subheading
3924.10.40, HTSUS.

Other Household Articles: Includes any article principally used in or around the
home and not more specifically provided for elsewhere in the Harmonized Tariff
Schedule. These articles may be used inside the home, on the porch, in the back yard
etc. The “other” household articles and toilet articles category is subdivided into three
different eight-digit subheadings, namely:

• “curtains and drapes, including panels and valances; napkins, table covers, mats,
scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and
like furnishings” (3924.90.10),
• “picture frames” (subheading 3924.90.20) and
• “other” (subheading 3924.90.55).

Toilet Articles: Includes articles used in washing and grooming, not more
specifically provided for elsewhere in the HTSUS. They may be used in the home,
outside of the home, or may be carried on the person. Toilet articles are classified
mainly in subheading 3924.90.55, HTSUS.

The classification of merchandise under the HTSUS is in accordance with the
General Rules of Interpretation (GRI’s), taken in order. Most goods are classified by
application of GRI 1, which states in part that for legal purposes classification shall be
determined according to the terms of the headings and any other relative section or
chapter notes. Where goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the remaining GRI’s will be
applied in order.

The Explanatory Notes (ENs) to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the tariff at the international
level, facilitate classification under the HTSUS by offering guidance in understanding
the scope of the headings and GRI’s. While not legally binding, the ENs provide a
commentary on the scope of each heading of the HTSUS and are generally indicative of
the proper interpretation of these headings. See T.D. 89-90, 54 Fed. Reg. 35127,

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35128 (August 23, 1989). It has therefore been the practice of Customs to follow,
whenever possible, the terms of the Explanatory Notes when interpreting the HTSUS.

It is not easy to give rules for classification when dealing with an “articles”
provision. Subheadings 3924.10.40 (other tableware and kitchenware) and 3924.90.55
(other household articles and toilet articles) are no exceptions. One question that must
be answered is whether the article is more specifically described elsewhere. Generally,
an article should be classified in the provision that most specifically describes the item.
Of course, when classifying any article, attention must be given to the relevant legal
notes. For example, Chapter 39, legal note 2(ij) excludes goods found to be of a kind
similar to those of heading 4202 from being classified in heading 3924. Heading 4202
includes trunks, suitcases, handbags or other containers. Therefore it is necessary to
determine whether or not a good is classifiable within heading 4202 before heading
3924 can be considered.

The Court of International Trade in Totes, Inc. vs. United States, 865 F.Supp 867
(CIT 1994), aff’d 69 F.3d 495 (Fed. Cir. 1995) determined that heading 4202 is broadly
interpreted. The Court held that an imported good will be found to be ejusdem generis,
or of the same class or kind, as the goods cited in the heading or its notes so long as
the good possesses the essential character or purpose which unites the articles
enumerated eo nomine. The characteristics of the goods of heading 4202 are storage,
protection, and organization. Portability is a factor only at the subheading level.
Basically, goods that are designed to provide storage, protection, organization and
portability are goods that are of a kind similar to those of heading 4202. Such goods
are usually for personal use on a continuing basis over a period of time. Several of the
classification issues addressed in this ICP concern the applicability of heading 4202 to
articles which might seem to be included in heading 3924.

Most of the classification concerns occurring under heading 3924, HTSUS, are
under subheading 3924.90.55, HTSUS, “other household and toilet articles, of plastics:
other.” However, there are several issues under subheading 3924.10.40, HTSUS,
“tableware and kitchenware, of plastics: other,” which will be addressed here.

TABLEWARE AND KITCHENWARE: SUBHEADING 3924.10.40

GENERAL

Subheading 3924.10.40, HTSUS, provides for other tableware and kitchenware
of plastics. Thus, all tableware and kitchenware of plastics which do not fall within the
eight-digit subheadings for “salt, pepper, mustard and ketchup dispensers and similar
dispensers” (3924.10.10); “plates, cups, saucers, soup bowls, cereal bowls, sugar
bowls, creamers, gravy boats, serving dishes and platters” (3924.10.20); or “trays”
(3924.10.30) is classified as “other” (3924.10.40). This subheading is a “basket”
provision encompassing a large array of products for the home, restaurant or the
commercial or institutional setting.

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The ENs to heading 3924 describe a variety of articles used both in serving and
eating food. The ENs reference tea or coffee services, dishes and plates, soup tureens,
salad bowls, trays, tea and coffee-pots, sugar bowls, beer mugs, cups, sauce-boats,
fruit bowls, cruets, salt cellars, mustard pots, egg-cups, teapot stands, table mats, knife
rests, serviette rings, knives, forks and spoons. Kitchenware includes articles utilized in
the preparation and storage of food. The ENs also reference basins, jelly molds,
kitchen jugs, storage jars, bins and boxes (tea caddies, bread bins, etc.), funnels,
ladles, kitchen-type capacity measures and rolling-pins.

Mugs for coffee, beer, etc., are classified in subheading 3924.10.40, HTSUS.
They are not classified as cups in subheading 3924.10.20, HTSUS.

INSULATED COOLER BAGS

In SGI, Incorporated v. United States, 122 F.3d 1468 (Fed. Cir. 1997), the U.S.
Court of Appeals for the Federal Circuit (CAFC) determined that certain portable,
insulated cooler bags, made of plastics materials, used primarily for the storage of food
or beverages at a desired temperature over a period of time, were classified in
subheading 3924.10.50(now 3924.10.40) HTSUS, the residual provision for “Tableware
and kitchenware.” Headquarters issued instructions on March 18, 1998, to Customs
field personnel, and also disseminated them to the importing community. The principles
of the CAFC decision were extended to portable, hard or soft-sided, insulated coolers
and similar containers, whether made of plastics or textiles. The principles were also
extended to such articles even when they contained additional features such as exterior
or interior pockets, straps, webbing, etc., to hold items other than foodstuffs, as long as
the extra features did not change the container’s primary function to store and preserve
food and/or beverages at a desired temperature over a period of time.

However, pursuant to Presidential Proclamation 7515 of December 18, 2001,
which became effective January 10, 2002, the term “insulated food or beverage bags”
was included in the text of heading 4202, HTSUS. A new eighth paragraph was
inserted in the Explanatory Notes to heading 4202 stating that “The expression
‘insulated food or beverage bags’ covers reusable insulated bags used to maintain the
temperature of foods and beverages during transport or temporary storage.” This
change requires that all insulated food and beverage bags and similar containers,
entered on or after January 10, 2002, be classified under heading 4202, HTSUS. Two
subheadings have been created specifically for insulated food and beverage bags.
Subheading 4202.92.05, HTSUS, covers insulated food and beverage bags with an
outer surface of textile materials and subheading 4202.92.10, HTSUS, covers bags with
an outer surface of other materials such as plastics or fabric-backed compact plastics.

Although insulated food and beverage bags are now classifiable in heading 4202,
cooler bags made entirely of rigid plastics, primarily designed for the preservation of
food and beverages at a desired temperature over a period of time, remain classified in
subheading 3924.10.40, HTSUS.

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OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF
PLASTICS: SUBHEADING 3924.90.55

GENERAL

Subheading 3924.90.55, HTSUS, provides for other household articles and toilet
articles, of plastics, other. All the plastic household articles and toilet articles which do
not fall within the eight-digit subheadings for “curtains and drapes, including panels and
valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces,
antimacassars and furniture slipcovers; and like furnishings” (3924.90.10) or “picture
frames” (3924.90.20) will be classified in the “other” (3924.90.55) or “basket” provision.

The Explanatory Notes to heading 3924 describe a variety of articles utilized
around the home such as ash trays, hot water bottles, matchbox holders, dustbins,
buckets, watering cans, curtains, drapes, table covers and fitted furniture dust-covers
(slipovers).

“Toilet” is defined as, “the act or process of dressing; the process of washing,
grooming, and arranging oneself for the day’s activities or for a special occasion” by
Webster’s New World Dictionary, Second College Edition. The same source defines
“toiletry” as “an article or preparation used in making one’s toilet (as a soap, lotion,
cosmetic, toothpaste, shaving cream, cologne).” A bar of soap is a toilet article used by
an individual in a shower, bathtub, or sink. The term “toilet articles” (whether for
domestic or non-domestic use) is referenced in the ENs as toilet sets (ewers, bowls,
etc.), sanitary pails, bed pans, urinals, chamber-pots, spittoons, douche cans, eye
baths; 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. Articles intended for permanent installation in or on walls or
other parts of buildings by the use of adhesives, screws, nails, bolts, etc. are excluded
(see heading 3925).

BUILDERS’ WARE

The Explanatory Notes to heading 3924 indicate that articles of that heading are
of the type not intended for permanent installation in or on walls. Articles such as towel
holders, tooth-brush holders, toilet paper holders, towel hooks and similar articles for
bathrooms, toilets or kitchens, intended for permanent installation in or on walls or other
parts of buildings, are excluded from classification in heading 3924 and are instead
classified in heading 3925, HTSUS, which provides for other builders’ ware of plastics,
not elsewhere specified or included. As defined in the ENs, “permanent installation”
includes installation by screws, nails, bolts or adhesives.

Therefore, a paper towel holder that stands on the counter is classified in
heading 3924, while a paper towel holder which is screwed into the wall is classified in
heading 3925. A soap dish or toothbrush holder designed to be placed on the sink is
classified in heading 3924, while a soap dish or toothbrush holder designed to be nailed

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to the wall is classified in heading 3925. A hook which hangs over the top of a door, or
one which attaches to the shower with a suction backing, is classified in heading 3924,
while a hook with an adhesive back which bonds to the door or wall is classified in
heading 3925, and so forth.

Other articles that are intended for permanent installation are also provided for in
heading 3925, even though they are principally used in and around the home. These
articles include doorknobs and handles, ornamental architectural features such as
ceiling medallions, shutters, blinds, balconies, fencing and gates.

MAGNETIC ARTICLES

Many articles today incorporate magnets. This is particularly true in the case of
decorative items such as refrigerator magnets and other magnetic memo holders.
Classification of such articles can often be a challenge. Headquarters has addressed
this issue in a number of rulings during the last several years. In essence, this type of
merchandise is considered a composite article, and classification is governed by a
determination of “essential” character as specified in GRI 3(b). The competing tariff
provisions usually involve one of the subheadings for magnets (8505.11.00 if of metal;
8505.19.00 if of other than metal) and a subheading which covers the material
component of the non-magnetic portion (e.g., plastic) or, in some cases, the utilitarian
feature of the item, such as a spring clip. A review of some significant recent rulings
issued by Headquarters follows, which should provide some insight into this issue.

Headquarters Ruling Letter (HQ) 953264, dated March 30, 1994, concerned the
classification of a memo magnet and a hook magnet designed to be attached to a
refrigerator, oven or other metal surface. The items are considered to be composite
goods because they each consist of a magnet and plastic component. The goods are
prima facie classifiable in heading 8505, HTSUS, as a magnet and in heading 3924,
HTSUS, as a household article of plastic. Because classification in a single heading
cannot be determined by applying GRI 1, the other GRI’s must be used. GRI 2(b)
states that if a product is a mixture or combination of materials or substances that are
prima facie classifiable in two or more headings, then GRI 3 applies. Under GRI 3(a),
the headings are equally specific and thus it fails to establish classification. Moving
onto GRI 3(b), we have to determine which component provides the essential character.
In the case of both items, the essential character is imparted by the permanent magnet
since removing it from either article would not allow it to function as a magnetic memo
holder or hook for metallic surfaces. The plastic portion merely embellishes the product
and acts as a decorative selling feature but has no effect on each item’s ability to
perform its intended function. Therefore, the memo magnet and hook magnet were
classified as magnets in heading 8505, HTSUS, in accord with GRI 3(b).

In HQ 960004, dated January 30, 1997, the essential character of a plastic key
holder with attached magnet was determined to be imparted by the magnet. Removal
of the magnet from the article would leave the product totally incapable of functioning as
a magnetic key holder for metallic surfaces such as refrigerators, automobile bumpers,

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January 2004
and sheds. Without the magnet, the plastic portion would have little, if any, use. The
product was classified in subheading 8505.19.00, HTSUS, as a permanent magnet.

On the other hand, in HQ 958955, dated May 9, 1996, HQ ruled that the
essential character of a photo frame with a rubber ferrite magnet attached to its back
was imparted by the picture frame. The frame was considered to be the component
that distinguishes the article. The frame fulfills the article’s function, housing the
photograph. The magnet merely allows the frame to adhere to metal objects. Without
the magnet, the frame still can display the photograph. The magnetic photo frame was
ruled to be properly classifiable in subheading 3924.90.20, HTSUS, which provides for
“tableware, kitchenware, other household articles and toilet articles, of plastics: other:
picture frames.”

Anther ruling on a magnetic article in which the magnet was not considered to
impart the essential character was NY 816855, dated December 21, 1995, in which a
plastic bandage strip dispenser with magnet was classified in subheading 3924.90.55,
HTSUS.

GARMENT BAGS

The first step in classifying garment bags is to determine whether they are
described by heading 4202, since Chapter 39, legal note 2(ij), precludes any article
which is provided for in heading 4202 from classification in chapter 39. Examples of
garment bags classifiable in subheading 3924.90.55 rather than in heading 4202 are
quilted multi-garment bags of flexible plastic sheeting designed to be hung in a closet
and not designed to be carried with the person by means of a hanger. Garment bags
that are designed for travel rather than storage are properly classifiable in heading
4202. It has consistently been the position of the Customs Service and now CBP to
view substantiality of construction as essential to determining whether an item is
suitable for travel, and thus designated as luggage. Some of the criteria which might be
considered to determine whether a garment is of substantial construction include the
type of plastic (e.g., vinyl generally being more substantial than polyethylene); the type
and quality of seams (e.g., heat sealed versus stitched); and the thickness of the
material.

Customs decisions HQ 955470, dated February 17, 1994, HQ 960411, dated
October 7, 1997, and HQ 961092, dated March 24, 1998, provide guidance as to the
methodology utilized in determining whether a garment bag of plastic sheeting is
designed for prolonged use and therefore designed for travel. In HQ 960411, HQ stated
that “Usually, bags comprised of vinyl more than 4 mils in thickness denotes an article
that has a durable construction and is designed for prolonged use and travel.
Generally, garment bags that are comprised of vinyl less than 4 mils in thickness are
indicative of less durable bags which are not designed for repetitive use.” CBP has
relied upon the methodology for determining thickness as provided by the American
Society for Testing Materials (ASTM) Designation 1593.

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January 2004
In HQ 960411, referenced above, HQ ruled that various styles of garment bags,
all measuring under 4 mils in thickness and all containing a store logo, were classified in
subheading 3923.90.00, HTSUS. The items were considered to be not suitable for
prolonged, repetitive use, and were considered to be designed, like a shopping bag, for
consumers to use to protect their purchases during conveyance from the store to the
home. It should be noted, however, that heading 3923 does not provide for garment
bags that are used either for storage or for the transport of garments already in the
possession of the consumer. Garment bags purchased empty at retail to be used for
storage and occasional transport of garments, but not of sufficiently substantial
construction to warrant classification in heading 4202, are classifiable in subheading
3924.90.55, HTSUS.

JEWELRY AND SIMILAR BOXES

It should be noted that jewelry boxes, cutlery boxes and similar containers or
cases, are eo nomine exemplars of heading 4202, HTSUS, and therefore are subject to
Chapter 39, Legal Note 2(ij). Care should be taken to eliminate classification under
heading 4202 before resorting to heading 3924, HTSUS. Such or similar containers or
cases are classified in the first half of heading 4202 if they are designed for travel such
as a travel jewelry case. If for household storage only, the good is classifiable in the
second half of heading 4202 if of one of the named materials or wholly or mainly
covered with such materials or with paper. The only variety of such goods excluded
from heading 4202, and consequently included in heading 3924, are those which are
only for storage in the home and are manufactured of a hard rigid plastics material not
covered on the exterior with a named material of the second half of heading 4202.

SHEETING VS. ARTICLES

Heading 3924 is limited to articles that do not meet the requirements for
classification in one of the earlier headings of chapter 39. Therefore, any household
articles which meet the definition of sheet in headings 3920 or 3921 are classifiable as
sheet in those headings. Note 10 to Chapter 39 states, “In headings 3920 and 3921,
the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil
and strip (other than those of chapter 54) and to blocks of regular geometric shape,
whether or not printed or otherwise surface-worked (e.g., polished, embossed, colored,
merely curved or corrugated), uncut or cut into rectangles (including squares) but not
further worked (even if when so cut they become articles ready to use, e.g.,
tablecloths).” The Explanatory Notes to headings 3920 and 3921 state, “Plates, sheets,
etc., whether or not surface-worked (including squares and other rectangles cut
therefrom), with ground edges, drilled, milled, hemmed, twisted, framed or otherwise
worked or cut into shapes other than rectangular (including square) are generally
classified as articles of headings 39.18, 39.19 or 39.22 to 39.26.”

Several household articles that frequently meet the definition of sheet of
headings 3920 or 3921 are sponges and tablecloths. These articles, when in the form
of a square or rectangle which has not been further worked, are classifiable as sheet.

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Most common household-type sponges are made of regenerated cellulose, a plastic
material. Sponges have also been made of polyvinyl alcohol (PVA). When sponges
made of cellular plastics are imported in the form of squares or rectangles, they are
classifiable as cellular sheet in heading 3921. When imported in shapes such as ovals,
they are precluded from classification as sheet and instead are classifiable as other
household articles in subheading 3924.90.55, HTSUS. (See New York Ruling Letter
(NY) 810115, dated May 9, 1995, in which rectangular PVA sponges were classified in
subheading 3921.19.00, HTSUS, while the same sponges, with rounded edges, were
classified in subheading 3924.90.55, HTSUS.) Inexpensive picnic tablecloths and
bench covers consisting of rectangular sheets of plastics which have not been hemmed
or otherwise further worked are classifiable in heading 3920. Place mats are also
occasionally imported in the form of rectangular sheets of either heading 3920 or
heading 3921.

MESH BODY PUFFS

There has been some confusion on the classification of mesh body puffs or
sponges. These articles are generally made of extruded polyethylene netting, tied into
a puff, with a cord affixed to the center of the article for hanging. Though on first glance
the netting may appear to be a textile, it is made from polypropylene netting formed by
extruding softened thermoplastic through a shaped die or spinneret. The mesh is not
made from a pre-existing textile filament, but is considered to be of plastics. This type
of sponge was the subject of NY 883211, dated March 22, 1993, and is classifiable
under subheading 3924.90.55, HTSUS.

UTILITARIAN VS. DECORATIVE ARTICLES

Another subject that has caused errors in classification is the issue of decorative
vs. utilitarian articles. The Explanatory Notes to heading 3924, in addition to tableware,
kitchenware, and toilet articles, describe “Other household articles such as ash trays,
hot water bottles, matchbox holders, dustbins, buckets . . . table covers, and fitted
furniture covers (slipovers).” Articles classifiable in heading 3924, HTSUS, are primarily
utilitarian, rather than primarily decorative or ornamental. Highly decorative cups,
dishes, etc. remain classified in heading 3924 as long as they are functional. However,
heading 3924 does not include statuettes, wall plaques or other primarily decorative
objects, even when they are intended for the home.

HQ 953032, dated December 31, 1992, modified NY 850002, issued March 27,
1990. The items consisted of clear plastic; liquid-filled globes embedded in plastic
bases, each containing a costumed figure in a particular scene. Shaking the globe
caused flecks or tiny objects to float around the figure. Water globes have no utilitarian
function. They are primarily decorative, and are therefore excluded from classification
in heading 3924, HTSUS. Headquarters reclassified the three water globes in
subheading 3926.40.00, HTSUS, the provision for other articles of plastics... statuettes,
and other ornamental articles.

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The Explanatory Notes to heading 3926 indicate that the heading covers articles
of plastics or other materials not elsewhere included or specified, including (among
other items) statuettes and other ornamental articles. Plastic water globes, statuettes
and other items used around the home which have little or no utilitarian function are
classified in subheading 3926.40.00, HTSUS, and not subheading 3924.10.40, HTSUS,
or subheading 3924.90.55, HTSUS.

OFFICE TYPE ARTICLES

Heading 3924 is limited to articles of a class or kind principally used in the home,
and does not include articles used for activities associated with office work rather than
domestic life. Articles marketed for use in the “home office” generally belong to a class
or kind of merchandise principally used outside of the home, in an office. Such articles
are properly classified in subheading 3926.10.00, HTSUS, which provides for other
articles of plastics...office or school supplies, rather than in subheading 3924.90.55,
HTSUS.

NY 857310, dated October 30, 1990, covered a roll-top desktop storage case,
designed to hold up to eighty 3 1/2 inch computer diskettes. It was described as “for
use in both the office and the home.” The storage case was classified in subheading
3926.10.00, HTSUS. The subject of NY 895868, dated March 30, 1994, was a file box,
without a handle, used for storage. Though described as intended for home office use,
the box was of a class or kind of organizer principally used in an office. This box was
also classified in subheading 3926.10.00, HTSUS, as other articles of plastics...office or
school supplies.

SETS

Various items have been considered to be sets under subheadings 3924.10.40
and 3924.90.55. A napkin ring set consisting of four napkin rings composed of
fiberglass-reinforced plastic and four 100 percent cotton napkins was the subject of HQ
084894, dated September 5, 1989. The item was ruled to be a set within the meaning
of GRI 3, the essential character being imparted by the napkin rings (i.e., what gives the
set that unique quality that makes it distinctive and sparks consumer interest to
purchase the item). Under GRI 3(b), articles made up of different components shall be
classified as if they consisted of the component that gives them their essential
character. The essential character is determined by the nature of the material or
component, its bulk, quantity, weight, value or by the role of the constituent material in
relation to the use of the goods. See EN GRI 3(b)(VIII). Based on those elements, the
set was classified under subheading 3924.10.50 (now 3924.10.40), HTSUS, the
provision applicable to the plastic napkin rings. It is important to note that textile
articles, such as the cotton napkins, contained in sets classifiable under GRI 3 are
subject to visa requirements, in this case category 369.

In the above set it is obvious that the napkins and napkin rings will be used
together for one purpose. There are many so-called sets, however, which claim

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classification under subheading 3924.10.40 and 3924.90.55, but are not classifiable as
sets at all. Generally they have items classifiable under two or more subheadings and
are sold together at retail but they are not put up for a single purpose. They are
intended to serve several different purposes.

HQ 950609, dated January 7, 1992, classified a kitchen organizer set under
subheadings 3924.10.5000 (now 3924.10.4000), 8205.51.3030, 7013.39.2000, and
8211.92.2000, HTSUS. The article is described as a “27 piece ultimate organizer set”
and consists of four measuring cups, five measuring spoons, one can opener, one
bottle opener, one vegetable peeler, five melamine tools (spatula, slotted spoon, ladle,
serving spoon, fork), one beater whipper (also known as a whisk) and eight spice
bottles. All the articles are attached to a revolving holder that rests on a table or
counter.

The ruling stated:

The articles included in the kitchen organizer are used for divergent
purposes. Although the articles classifiable as plastic kitchenware, hand
tools or knives relate to the preparation or serving of food or drink, the
spice bottles are principally used to store food. See Headquarters’ Ruling
087727. Since the components of the kitchen organizer are put together
to carry out several different activities or to meet various needs, they do
not satisfy criterion (b) in Explanatory Note X to Rule 3(b). Since the
kitchen organizer fails as a set, we return to GRI 1 to classify each
component of the kitchen organizer separately.

HQ 960281 of August 22, 1997, classified the individual components of a “Bath in
a Box Set” separately under the following numbers: subheadings 3924.90.5500;
6912.00.5000; 3924.90.1010; 9403.80.6040; 6303.92.2000, HTSUS. The items that
comprise the set are a printed textile shower curtain with a vinyl liner and plastic shower
curtain rings, a printed plastic coated fabric wastebasket, a printed plastic hamper, a
ceramic or plastic lotion dispenser, a ceramic or plastic toothbrush holder, a ceramic or
plastic tumbler, a ceramic or plastic tissue cover, and a ceramic or plastic soap dish. All
items were packaged together, shipped and sold as a “Bath In A Box Set” and all pieces
in the set will be color coordinated and designed to match.

The Explanatory Notes for GRI 3(b), provide, in part: “goods put up in sets for
retail sale” shall be taken to mean goods which:
a) consist of at least two different articles which are, prima facie, classifiable in
different headings
(b) consist of products or articles put together to meet a particular need or carry
out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.

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HQ 960281 states:

In this case, the subject articles meet criteria (a) and (c) since they are put
up together for retail sale directly to users without repacking and are
classifiable under more than one heading. However, at least several
articles of the “set” perform functions unrelated to the functions performed
by the other articles (e.g., the tumbler is for drinking; the hamper is used to
hold articles prior to washing; and the lotion dispenser is to store and
facilitate access to lotion).

A group of articles put up for retail sale either qualifies as one set or fails.
Customs will not choose items out of a particular retail grouping and
determine that these specific articles are classifiable as a set while the
remaining articles that do not meet the requirements for the set are
classifiable separately. See, HQ 954815, dated January 31, 1994, where
Customs determined that articles of a “Personal Care Amenities Set,”
which included a manicure stick, emery board, plastic cotton swabs with
cotton balls, and a sewing kit containing thread, needle, buttons, and a
safety pin were classified separately since they were dedicated to more
than one purpose. HQ 954815 stated, “Customs will not attempt to
construct a qualifying set or sets out of a failed set. When articles put up
together are determined not to form a proper set for GRI 3(b), they are
classified separately.”

Accordingly, the combined articles do not meet the requirements for
classification as a set since all the articles in the “set” do not perform, or
are not dedicated to, a single particular need or a single specific activity.
Therefore, each article in the “Bath In A Box Set” is separately classifiable
according to the applicable General Rule of Interpretation.

We have pointed out only a few of the problem areas with regard to heading
3924, HTSUS. When dealing with basket provisions under subheading 3924.10.40,
HTSUS, and subheading 3924.90.55, HTSUS, it is impossible to foresee all the
products that may properly be placed there and all the products that may be improperly
entered there for whatever reason.

COUNTRY OF ORIGIN MARKING

The primary purpose of the country of origin marking statute is to “mark the
goods so that at the time of purchase the ultimate purchaser may, by knowing where
the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302, C.A.D.
104 (1940). The marking statute, section 304, Tariff Act of 1930, as amended (19
U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its
container) imported into the United States shall be marked in a conspicuous place as

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legibly, indelibly, and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser the English name of
the country of origin of the article. Part 134 of the Customs Regulations (19 CFR Part
134), implements the country of origin marking requirements and exceptions of 19
U.S.C. 1304.

The “country of origin” for marking purposes is defined by section 134.1(b),
Customs Regulations (19 CFR 134.1(b)), to mean the country of manufacture,
production, or growth of any article of foreign origin entering the United States. Further
work or material added to an article in another country must effect a substantial
transformation in order to render such other country the “country of origin.”

Neither the marking statute nor the regulations make any provision for the
marking of sets. In the absence of any special requirements, the general country of
origin marking requirements apply, i.e., every article that is imported into the U.S. must
be marked to indicate its country of origin as determined by where the article underwent
its last substantial transformation. Note T.D. 91-7, January 8, 1991.

According to T.D. 91-7, “if the materials or components are not substantially
transformed as a result of their inclusion in a set or mixed or composite good, then
subject to the usual exceptions, each item must be individually marked to indicate its
country of origin.”

We should note that when NAFTA countries (the United States, Canada and
Mexico) are involved there is a different set of rules regarding country of origin
determination. The Annex 311 rules for determining the country of origin of NAFTA
goods are set forth in 19 CFR Part 102. See T.D. 96-46, published in 61 Fed. Reg.
28932.

Often, better communication between the importer and manufacturer can remedy
instances of not legally marked shipments by ensuring that items under HTSUS 3924
have labels that remain securely affixed or that cast-in the-mold lettering is discernable.

THE IMPORTER’S RESPONSIBILITIES

Since the enactment of the Customs Modernization Act in December, 1993, the
legal burden of correctly classifying and valuing merchandise has shifted from CBP to
the importer, who must use reasonable care in carrying out these responsibilities. Prior
to importation the importer of record is responsible for determining a good’s constituent
components and the principal use of the product in the United States. The importer is
also responsible for insuring that the entered value is determined in accordance with the
Customs valuation law.

When a plastic article consists of more than one component, the importer should
be aware of the principles that govern decisions regarding a product’s essential
character and should obtain specific information from the foreign supplier regarding

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each component. This information should include each component’s weight, value,
volume, area and function within the complete product. In order to enable CBP to verify
the importer’s determination of the product’s essential character, it would be helpful if
the importer presents the information regarding each component as well as a sample or
photograph of the item.

A binding ruling regarding the classification of a product may be requested prior
to importation. See Part 177 of the Customs Regulations (19 CFR 177). A ruling
request should include a sample of the item as well as information on its use and
precise composition. Each material that comprises the product should be identified.
For mixtures, sets, or composite goods, a breakdown indicating the bulk, quantity,
weight, value and role of each component should be submitted with the ruling request.

WHAT RECORDS MUST BE KEPT?

The Tariff Act requires any owner, importer, consignee, importer of record, entry
filer or other party who imports merchandise into the U.S. to make, keep and render for
examination or inspection, records which pertain to the importation of the merchandise
and are normally kept in the ordinary course of business, for a period of time not to
exceed five years from the date of entry. The term “records” includes electronic data.
These records would include purchase orders, payment information, shipping records,
ledgers, research and development records, etc. In addition, certain records required for
entry of merchandise must be produced upon demand by CBP. Failure to produce
required entry records could lead to delays in release of your merchandise and/or to the
imposition of penalties.

INVOICING REQUIREMENTS

In accordance with section 141.86 of the Customs Regulations (19 CFR 141.86),
invoices should describe the precise nature and use of the merchandise. Each
component material of the article should be identified. If possible the invoice should
provide a complete breakdown by weight and a complete breakdown by value. These
breakdowns would give us information indicating the percentage of the article (by weight
and by value) which is represented by each component.

The style name and brand name of the article is important and it would be helpful
if this information appears on the invoice along with the marks, numbers and symbols
which represent this merchandise. In addition, an invoice should provide information on
the unit value, the total value of the shipment, quantity and terms of sale. When a
product is a set, the invoice should not simply indicate the value of the entire set but
should identify each article within the set and provide the unit value for each of these
items. Please see “What Every Member of the Trade Community Should Know About:
Customs Value” for information on determining value for Customs purposes. This
publication is available on the Customs Electronic Bulletin Board and the CBP Internet
Web site, both of which are described below.
8-734-3247).

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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide
Web, provides the trade community with current, relevant information regarding CBP
operations and items of special interest. The site posts information -- which includes
proposed regulations, news releases, publications and notices, etc. -- that can be
searched, read on-line, printed or downloaded to your personal computer. The web site
was established as a trade-friendly mechanism to assist the importing and exporting
community. The web site also links to the home pages of many other agencies whose
importing or exporting regulations that U.S. Customs and Border Protection helps to
enforce. The web site also contains a wealth of information of interest to a broader
public than the trade community. For instance, on June 20, 2001, CBP launched the
“Know Before You Go” publication and traveler awareness campaign designed to help
educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations

The current edition of Customs Regulations of the United States is a loose-leaf,
subscription publication available from the Superintendent of Documents, U.S.
Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A
bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all
changes to the Regulations as of April 1, 2003, is also available for sale from the same
address. All proposed and final regulations are published in the Federal Register, which
is published daily by the Office of the Federal Register, National Archives and Records
Administration, and distributed by the Superintendent of Documents. Information about
on-line access to the Federal Register may be obtained by calling (202) 512-1530
between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the
weekly Customs Bulletin described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of
interest to the trade community. It also contains decisions issued by the U.S. Court of
International Trade, as well as customs-related decisions of the U.S. Court of Appeals
for the Federal Circuit. Each year, the Government Printing Office publishes bound
volumes of the Customs Bulletin. Subscriptions may be purchased from the
Superintendent of Documents at the address and phone number listed above.

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Importing Into the United States

This publication provides an overview of the importing process and contains general
information about import requirements. The February 2002 edition of Importing Into the
United States contains much new and revised material brought about pursuant to the
Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the
relationship between importers and U.S. Customs and Border Protection by shifting to
the importer the legal responsibility for declaring the value, classification, and rate of
duty applicable to entered merchandise.

The February 2002 edition contains a section entitled "Informed Compliance." A key
component of informed compliance is the shared responsibility between U.S. Customs
and Border Protection and the import community, wherein CBP communicates its
requirements to the importer, and the importer, in turn, uses reasonable care to assure
that CBP is provided accurate and timely data pertaining to his or her importation.

Single copies may be obtained from local offices of U.S. Customs and Border
Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is
available at the CBP web site. Importing Into the United States is also available for
sale, in single copies or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.

Informed Compliance Publications

U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov
for current
publications.

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Value Publications

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book
containing a detailed narrative description of the customs valuation system, the customs
valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended
by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of
Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,
regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few
sections of the regulations have been amended subsequent to the publication of the
book) and questions and answers concerning the valuation system. A copy may be
obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings,
Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs
Valuation Code, judicial precedent, and administrative rulings involving application of
valuation law. A copy may be purchased for a nominal charge from the Superintendent
of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-
7054. This publication is also available on the Internet web site of U.S. Customs and
Border Protection.

The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be
involved in customs issues, an importer may wish to obtain a ruling under
CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert
(such as a licensed Customs Broker, attorney or consultant) who
specializes in customs matters. Reliance solely on the general
information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The
listing will be found under U.S. Government, Department of Homeland Security.

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25

“Your Comments are Important”

The Small Business and Regulatory Enforcement Ombudsman and 10 regional
Fairness Boards were established to receive comments from small businesses about
Federal agency enforcement activities and rate each agency’s responsiveness to small
business. If you wish to comment on the enforcement actions of U.S. Customs and
Border Protection, call 1-888-REG-FAIR (1-888-734-3247).

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA

Visit our Internet web site: http://www.cbp.gov