CLA-2-39:S:N:N3G:221 865483
Mr. Colin R. Thorpe
George S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, WA 98104
RE: The tariff classification of plastic picture frames, storage
boxes, display cases and stands from Taiwan.
Dear Mr. Thorpe:
In your letter dated July 10, 1991, on behalf of PKK Inc.,
you requested a tariff classification ruling.
Samples of various articles were submitted with your
request. All are made of plastics materials.
Styles 3040 and 4329 are top loading card holders designed
to protect individual sports cards. They measure 3 inches by 4
inches and are made from two sheets of plastics material, heat
sealed on three edges.
Three styles which are unnumbered consist of storage boxes.
These measure 3 inches by 4 inches with heights of 5/8 inch, 1
1/8 inches and 2 inches. The top lid completely covers the
bottom box, and contains two semicircles cut out to form finger
grips so that the lid my be lifted.
Styles 1034, 2034 and 3034 are plastic picture frames of one
piece construction, molded to include the stand.
Styles 3433 and 3533 are plastic display cases. Each case
consists of two pieces of molded plastics material. Style 3433
measures 3 inches by 4 1/4 inches and is 3/16 inch thick. The top
layer has 4 protruding rods which snap into 4 corresponding holes
drilled into the corners of the bottom piece. Style 3533 measures 3
inches by 5 inches and is 1/4 inch thick. The top layer attaches to
the bottom layer by means of screws fastened through holes drilled into
each corner. The cases may be used to protect, store and display
sports cards, photographs, newspaper clippings, or other flat
memorabilia.
Style PS 02 is a stand which may be used with display case 3433.
It is of one piece molded construction. It enables the case to be
displayed in an upright position. A similar stand, unnumbered, may be
used with display case 3533, also to hold it in an upright position.
There is a third hinged stand, style PS 01, with an adhesive surface
which can be attached to the top loading card holder. This allows the
card holder, which is generally used merely to protect the card, to
display the card which it is protecting.
Classification of merchandise under the Harmonized Tariff Schedule
of the United States (HTS) is in accordance with the General Rules of
Interpretation (GRI's) taken in order. GRI 3(b) provides for the
classification of "goods put up in sets for retail sale." That term
means goods that (1) consist of at least two different articles which
are, prima facie, classifiable in different headings, (2) consist of
products or articles put up together to meet a particular need or carry
out a specific activity, and (3) are put up in a manner suitable for
sale directly to users without repacking. Such goods are classifiable
according to the component which gives them their essential character.
Should any of the display cases be imported with their stands, put
up in a manner suitable for sale directly to users without repacking,
the display case and stand may be classified as a set, with the display
case imparting the essential character. However, based on a telephone
conversation, it is our understanding that at this time you do not
intend to import these articles in a manner suitable for sale directly
to users without repacking.
The applicable subheading for the picture frames, styles 1034,
2034 and 3034, will be 3924.90.2000, HTS, which provides for other
household articles, of plastics...picture frames. The rate of duty
will be 3.4 percent ad valorem.
The applicable subheading for the storage boxes, and for the
display cases, either when imported alone, or when imported as a set
with the stands, will be 3924.90.5000, HTS, which provides for other
household articles, of plastics, other. The rate of duty will be 3.4
percent ad valorem.
The applicable subheading for the top loading card holders, as
well as for any stands imported separately, will be 3926.90.9090,
Harmonized Tariff Schedule of the United States (HTS), which provides
for other articles of plastics, other. The rate of duty will be 5.3
percent ad valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport