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HQ 960061




JUNE 10, 1997

CLA-2 RR:TC:MM 960061 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.85

Mr. Michael Agbeko
137-40 45th. Ave.
Flushing, New York 11355

RE: Logo plate, metal plate with threaded rod and nut for displaying logo-type insignia on automobiles; article of iron or steel; unfinished automobile sign plate; sign plates, heading 8310.00.00; NY A88061, NY A89492

Dear Mr. Agbeko:

In NY A89492, dated December 11, 1996, the Area Director of Customs, New York Seaport, replied to your request, dated November 5, 1996, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of double sided adhesive tape and an acrylic/plastic badge, two components for an automobile badge or logo-plate,. This ruling concerns the third component, a steel plate. NY A88061, issued to you on October 1, 1996, concerned the classification of the completed automobile badge.

FACTS:

The steel plate is rectangular, measuring 3.5 inches x 3 inchesand weighs approximately 1.9 ounces. It has a threaded rod on the back and is imported with a nut. After importation, the acrylic/plastic badge will be attached to its surface by means of the tape and the article screwed onto the front of an automobile by means of the threaded rod and nut and used to display a logo or insignia.

The provisions under consideration are as follows:

7326 Other articles of iron or steel:

7326.90 Other:

7326.90.85 Other...4 percent ad valorem - 2 -

8310.00.00 Sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal, excluding those of heading 9405...1.5 percent ad valorem

ISSUE:

Whether the rectangular steel plate, as described, is a sign plate or a base metal part of a sign plate

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

Relevant ENs at p. 1220 state that heading 8310 covers base metal plates which, by a variety of processes, bear words, letters, numbers or designs giving all the essential information required for a sign-plate, name-plate, advertising plate, address-plate or other similar plate. Such plates are designed either to be permanent fixtures or they may be used many times. These ENs continue, however, at p. 1221 by excluding from heading 8310 plates not bearing letters, numbers or designs, or bearing only particulars incidental to the essential information which is to be added later. These are classifiable according to their constituent material, for example as cast articles of iron or steel, as other articles of iron or steel, as articles of aluminum, or as articles of zinc as the case may be. - 3 -

In our opinion, the steel plate in issue is not part of a sign plate, but a complete plate, lacking only the letters, numbers or designs required to complete it. The plate, therefore, is to be classifiable according to its constituent material.

HOLDING:

Under the authority of GRI 1, the steel plate is provided for in heading 7326. It is classifiable in subheading 7326.90.85, HTSUS.

Sincerely,

John Durant, Director
Tariff Classification

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