HQ 084687: Classification of plastic cabinet and fastener assortment

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 084687

                        September 7, 1989

CLA-2 CO:R:C:G: 084687 DPS

CATEGORY: Classification

TARIFF NO.: 3924.90.5000

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road A195
Minnetonka, Minnesota  55343

RE:  Classification of plastic cabinet and fastener assortment

Dear Ms. Brault:

     Your letter of May 11, 1989, to our New York office, has
been referred to this office for reply concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of the above referenced items imported
from Taiwan by your company.  A sample of the cabinet and its
accompanying fastener assortment was submitted with your letter.

FACTS:

     The item requiring classification consists of: (1) a plastic
cabinet measuring approximately 7-1/2 inches by 9-1/2 inches by
5-1/4 inches with 16 individual removable drawers; and (2) an
assortment of over 2000 fasteners including, screws, nuts, bolts,
washers and cotter pins.  These items are sold together as a set.

ISSUE:

     Whether the plastic cabinet with removable drawers, and the
accompanying fasteners are considered a set for tariff purposes;
and, if considered a set, which item gives it its essential
character for classification purposes.

LAW & ANALYSIS:

     The plastic cabinet and fastener assortment at issue is
almost identical to an item previously classified by this office.
In HRL 083712, dated May 18, 1989, a copy of which is attached,
Customs ruled that a plastic box with 15 removable drawers and an
accompanying assortment of over 2000 screws, nuts, bolts, washers
and cotter pins, sold together as a set, constituted a set for
tariff  purposes.  It was further determined that the plastic
organizer box with removable drawers imparted the essential
character to the assortment of fasteners, making classification
under the provision covering the box, appropriate for the set.
Therefore, the fastener assortment and plastic organizer was
classified under subheading 3924.90.5000, HTSUSA, the provision
for other household articles of plastics, with a duty rate of 3.4
percent ad valorem.

HOLDING:

     The merchandise at issue here is classifiable under
subheading 3924.90.5000, HTSUSA, in accordance with the rationale
set forth in HRL 083712, dated May 18, 1989.



                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division