NY PC F81770; Ironing board parts

HQ 964211 January 24, 2001 CLA-2 RR:CR:GC 964211 GOB CATEGORY: Classification TARIFF NO.: 3926.90.98 Thomas F. Trost Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134 RE: NY PC F81770; Ironing board parts Dear Mr. Trost: This is in response to your letters of May 1, 2000 and May 10, 2000 on behalf of Whitney Design, Inc. to the National Commodity Specialist Division, New York, in which you request a binding ruling in light of preclassification advice provided by the National Commodity Specialist Division in NY PC F81770. FACTS: You request a ruling with respect to the following ironing board parts: plastic tensioner (X3562); plastic guide block (X3563); plastic connecting arm (X3564); plastic bracket (X3565); plastic support spacer (X3570); plastic support leg (X3573); plastic carriage (X3862); and plastic lever (X3864). You advise that the ironing board parts which are imported are not all of the parts required to comprise a complete ironing board. The National Commodity Specialist Division classified all of these articles in subheading 3926.90.98, Harmonized Tariff Schedule of the United States (“HTSUS”). ISSUE: What is the tariff classification of the above-described ironing board parts? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied. The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HTSUS provisions under consideration are as follows: 3924 Tableware, kitchenware, other household articles and toilet articles, of plastics: 3924.90 Other: 3924.90.55 Other * * * * * * 3926 Other articles of plastics ... : 3926.90 Other: 3926.90.98 Other * * * * * * You assert that the articles at issue are classified in subheading 3924.90.55, HTSUS, There is no dispute that the articles at issue are parts for ironing boards. In Glass Products, Inc. v. United States, 10 CIT 253 (1986), the court held that a descriptive provision for household articles did not include glass candle receptacles, chiefly used in the household as parts of decorative articles, on the ground that an eo nomine provision which does not specifically provide for parts does not include parts. Sturm, Customs Law and Administration. The court then classified the receptacles (household parts) in a “basket” provision for glass articles which did not include a parts provision. See also Hudson Merchandise Co. v. United States, 58 Cust. Ct. 341, C.D. 2980 (1967). Thus, a “part” is not classifiable in a provision for an article (of which the part is a part of) which does not include a parts provision. However, a “part” may be classified in a “basket” provision which does not include a parts provision. Heading 3926, HTSUS, is a basket provision which does not include a parts provision. However, EN 39.26 enumerates various goods which are plastic manufactures for incorporation into other goods. We therefore conclude that, under the HTSUS, the subject ironing board parts are described in heading 3926, HTSUS, as other articles of plastics, and are classified in subheading 3926.90.98, HTSUS. HOLDING: The parts for ironing boards are classified in subheading 3926.90.98, HTSUS, as: “Other articles of plastics ... : ... Other: ... Other.” Sincerely, John Durant, Director Commercial Rulings Division