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

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