HQ 953851: Reconsideration of District Ruling 881090, dated December 23, 1992, as to An Acrylic Plastic Clip from Germany

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 953851

                        October 12, 1993

CLA-2 CO:R:C:F  953851  ALS

CATEGORY:  Classification

TARIFF NO.:  3924.10.5000

Mr. Andrew B. Jeffery
BoSyd
103 Pinnacle Road
Harvard, MA 01451

RE:  Reconsideration of District Ruling 881090, dated December   
23, 1992, as to An Acrylic Plastic Clip from Germany 

Dear Mr. Jeffery:

     In the referenced letter your were advised that the subject
acrylic plastic clip was classifiable in subheading 3926.90.9090,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA)
as other articles of plastics, other, other.  The plastic clip so
classified was noted to be subject to a rate of duty of 5.3 percent
ad valorem.  We have, at the request of our New York Seaport Area
Office, reconsidered that decision and concluded that it should be
modified as hereafter noted.

FACTS:

     The article under consideration is an acrylic plastic clip
which is used to hold a wine glass securely to a plate at a buffet
style function.  The clip is stated to be used primarily in the
catering and hotel trade.

ISSUE:

     What is the proper classification of a plastic clip used to
hold a wine glass securely to a plate?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed by
the General Rules of Interpretation (GRI's) taken in order.   - 2 -

GRI 1 provides that the classification is determined first in
accordance with the terms of the headings and any relative section
and chapter notes.  If GRI 1 fails to classify the goods and if the
heading and legal notes do not otherwise require, the remaining
GRI's are applied taken in order.

     The plastic clip was classified in subheading 3926.90.9090,
HTSUSA, as other articles of plastics, other, other.  In
reconsidering this classification we have concluded that the
plastic clip would be more appropriately classified in subheading
3924.10, HTSUSA, the provision for plates, cups, saucers, etc. of
plastics.

     The Explanatory Notes (EN) to the Harmonized System which
represent the views of the international tariff classification
experts indicate that the term tableware in EN 39.24 includes a
variety of articles utilized both in the serving and eating of
food.  The EN references tea and coffee services, dishes and
plates, tureens, tea and coffee-pots, sugar bowls, beer mugs,
sauce-boats, fruit bowls, cruets, salt cellars, mustard pots, egg-
cups, teapot stands, tale mats, knife rest, serviette rings,
knives, forks and spoons.

     We believe that the exemplars indicate that the term tableware
is fairly broad and that it includes a wide variety of articles
utilized in the serving and eating of food.  We also believe that
while the subject plastic clip may be primarily intended for the
catering and hotel trade there is nothing restricting its use to
such areas.  It appears that the clip is capable of use at any
function where seating is not provided for persons who are eating
and drinking.  

HOLDING:

     An acrylic plastic clip designed to hold a wine glass to a
plate at a buffet style function is classifiable in subheading
3924.10.5000, HTSUSA, the provision for other tableware and
kitchenware of plastics.  Articles so classified are subject to a
general rate of duty of 3.4 percent ad valorem.

     
                              - 3 -

     
     DD Ruling 881090 of December 28, 1992, is modified in
accordance with the above holding pursuant to section 177.9(d),
Customs Regulations (19 CFR 177.9(d)).

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division