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NY I82982

July 12, 2002

CLA-2-39:RR:NC:N2:221 I82982


TARIFF NO.: 3925.90.0000

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051

RE: The tariff classification of picture hooks and cup hooks from Taiwan.

Dear Ms. Scoggan:

In your letter dated June 5, 2002, on behalf of Greco Frame and Supply, you requested a tariff classification ruling.

Two samples were provided with your letter. The picture hook (Item 0048) and cup hooks (Item 0050) are composed of plastics and have a self-adhesive backing to attach them to a wall. The samples are being returned as you requested.

You suggest classification in heading 3924, Harmonized Tariff Schedule of the United States (HTS), which provides for household articles of plastics. The Explanatory Notes to the HTS represent the official interpretation of the tariff at the international level. The Explanatory Notes to heading 3924 state that articles such as hooks, when intended for permanent installation in or on walls or other parts of buildings by means of screws, nails, bolts or adhesives, are excluded from classification in heading 3924. Legal note 11 (ij) to Chapter 39 states that the provision for builders' ware of plastics in heading 3925 includes fittings and mountings, such as hooks, intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings.

The applicable subheading for the plastic picture and cup hooks 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 general rate of duty will be 5.3 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 646-733-3023.


Robert B. Swierupski

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