CBP Ruling N191251 — The tariff classification of the “Insta Hang Accessory Pack” from China

Tariff classification

Headings: 3925

GRI rules applied: GRI 3(b)

Product description

The “Insta Hang Accessory Pack” (Item #40222) consists of 1 large plastic hook, 4 small plastic hooks, 8 peg caps and 24 pegs or push pins. These items serve as accessories for the “Insta Hang,” a tool designed to secure the pegs and hooks to a wall. The push pins or pegs consist of a metal pin with a plastic spool-shaped head. The plastic hooks can be secured to a wall with the pegs, which can also be used independently. The plastic caps can be fitted over the pegs. Each peg can hold up to ten pounds. These items are packaged together for retail sale. The cost breakdown you provided shows that the plastic hooks are of considerably greater value than either the caps or the pegs. As you requested, the sample will be returned. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Insta Hang Accessory Pack to be a set for tariff classification purposes, with the essential character imparted by the plastic hooks.

CBP rationale

The applicable subheading for the Insta Hang Accessory Pack, item 40222, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, other.

Full text

N191251 November 22, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of the “Insta Hang Accessory Pack” from China Dear Ms. Pendris: In your letter dated October 27, 2011, you requested a tariff classification ruling. A sample and sales literature were provided with your letter. The “Insta Hang Accessory Pack” (Item #40222) consists of 1 large plastic hook, 4 small plastic hooks, 8 peg caps and 24 pegs or push pins. These items serve as accessories for the “Insta Hang,” a tool designed to secure the pegs and hooks to a wall. The push pins or pegs consist of a metal pin with a plastic spool-shaped head. The plastic hooks can be secured to a wall with the pegs, which can also be used independently. The plastic caps can be fitted over the pegs. Each peg can hold up to ten pounds. These items are packaged together for retail sale. The cost breakdown you provided shows that the plastic hooks are of considerably greater value than either the caps or the pegs. As you requested, the sample will be returned. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Insta Hang Accessory Pack to be a set for tariff classification purposes, with the essential character imparted by the plastic hooks. The applicable subheading for the Insta Hang Accessory Pack, item 40222, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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