E83568 E8 Ruling Active

The tariff classification of light switch covers and drawer pulls from China.

Issued July 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3925.90.0000, 3926.30.1000

Headings: 3925, 3926

Product description

The backs of these figures are flat, and incorporate a threaded metal insert. The drawer pulls are designed to be mounted to a drawer front by means of an included metal screw, and function as knobs for the drawer.

CBP rationale

The applicable subheading for the light switch cover will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The applicable subheading for the drawer pulls will be 3926.30.1000, HTS, which provides for other articles of plastics…fittings for furniture, coachwork or the like: handles and knobs.

Full text

NY E83568 July 19, 1999 CLA-2-39:RR:NC:SP:221 E83568 CATEGORY: Classification TARIFF NO.: 3925.90.0000; 3926.30.1000 Ms. Maree Clancy Casper Company, LLC 830 Post Road East Westport, CT 06880 RE: The tariff classification of light switch covers and drawer pulls from China. Dear Ms. Clancy: In your letter dated June 14, 1999, you requested a tariff classification ruling. Samples of the products were included with your request. All are molded from plastics materials. The light switch cover is in the form of a rectangular plate with three-dimensional figures of a cowboy and Indian molded onto the surface. The plate is designed to be mounted to the wall by means of two screws. Each drawer pull is in the form of a three-dimensional character. The samples submitted with your request include a cowboy, a male Indian, and a female Indian carrying a baby on her shoulder. The backs of these figures are flat, and incorporate a threaded metal insert. The drawer pulls are designed to be mounted to a drawer front by means of an included metal screw, and function as knobs for the drawer. The applicable subheading for the light switch cover will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the drawer pulls will be 3926.30.1000, HTS, which provides for other articles of plastics…fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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