HQ 086627: Protest 3801-9-002685, 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 086627

                          May 30, 1990

CLA-2 CO:R:C:G  086627  JMH

CATEGORY:  Classification

TARIFF NO.:  3926.90.90, 8522.90.90

Regional Director
Commercial Operations
U.S. Customs Service
610 South Canal Street
Chicago, Illinois  60607

RE:  Protest 3801-9-002685, Empty video housings

Dear Sir:

     The following is our decision regarding the Protest and
Request for Further Review No. 3801-9-002685, dated October 16,
1989.  At issue is the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of certain empty
video housings.

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...
                               -2-


     3926.90.90     Other...

*    *    *    *    *    *    *    *    *    *    *    *    *

     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.  This office has no authority to ignore the express
language of the HTSUSA to maintain revenue neutrality.

     Bobbins, spools, cops, cones, cores and reels have a single
common characteristic.  They are all used as the base around
which to wind something.  Although they may be dissimilar in
appearance, they perform the same basic function.  A video
housing also is a base around which something --videotape -- is
wound.  Therefore, it is a "similar support."

     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..."   The protest should be denied in full.  A
copy of this decision should be attached to the Form 19 Notice of
action for the protest.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division