HQ 085383: Classification of plastic box clasps under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

us-cbp-cross-rulings-hq-085383HQ 085383: Classification of plastic box clasps under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)Guidance

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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 085383

                        November 21, 1989

CLA-2 CO:R:C:G 085383  WAW

CATEGORY:  Classification

TARIFF NO.:  3926.90.9050

Mr. Patrick F. Riley
Tiva Resource, Inc.
743 Alexander Road
Princeton, NJ  08540

RE:  Classification of plastic box clasps under the Harmonized
     Tariff Schedule of the United States Annotated (HTSUSA)

Dear Mr. Riley:

     This ruling is in response to your letter of July 20, 1989,
requesting the classification of a plastic box clasp under the
HTSUSA.

FACTS:

     The submitted sample is a plastic box clasp from England.
The clasp consists of four pieces, a top and bottom clasp holder
as well as two back plates.  The four pieces are made of plastic.
When the four parts are attached they form a push lock type
clasp.  The clasp can be unfastened by depressing the tab and
sliding the upper and lower plates in opposite directions.

ISSUE:

     Is the submitted plastic box clasp classifiable under
heading 3926, HTSUSA, which provides for other articles of
plastics and articles of other materials of heading 3901 to 3914
(plastics in primary forms), or under heading 3923, the provision
for, inter alia, stoppers, lids, caps and other closures of
plastics.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRIs) set forth the
manner in which merchandise is to be classified under the
HTSUSA.  GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff and any
relative section or chapter notes and, unless otherwise required,
according to the remaining GRIs, taken in order.

     After examining the relevant headings, sections and chapter
notes we have determined that there is no specific heading that
covers plastic box clasps.  The item in question appears to fall
under heading 3923, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics; stoppers, lids,
caps and other closures of plastics.  However, upon further
review it is apparent that the subject article was not intended
to be covered under this heading.  Articles set forth under
heading 3926 include those items used to close or cover an
opening of a container.  The subject article, however, is a
clasp that is designed to secure the lid of a box to its lower
compartment and does not itself serve to cover an opening in the
box.

     The Explanatory Notes to heading 3926, which constitutes
the official interpretation of the tariff at the international
level, states that heading 3926 covers articles of plastic that
are not specified or included elsewhere in the HTSUSA.  Among the
articles listed in Explanatory Note 10 as included under heading
3926 are fasteners for handbags, corners for suit-cases, and
suspension hooks among other things.  In the absence of any other
provision describing the sample articles, they are classified
under heading 3926.

HOLDING:

     The sample submitted is classifiable under the provision for
other articles of plastic, other under subheading 3926.90.9050,
HTSUSA.  The rate of duty is 5.3 percent ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division

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