United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I85756 - NY I85799 > NY I85771

Previous Ruling Next Ruling
NY I85771

September 6, 2002

CLA-2-39:RR:NC:SP:221 I85771


TARIFF NO.: 3926.90.9880

Mr. Michael Molek
Eveready Battery Company, Inc.
25225 Detroit Road
Westlake, OH 44001

RE: The tariff classification of plastic components for a battery dispenser from China.

Dear Mr. Molek:

In your letter dated August 26, 2002, you requested a tariff classification ruling.

Sample parts and a sample of the complete dispenser were provided with your letter. The imported parts include the cover assembly, cover, slide, base, base ring and ring, all of which are composed of plastics. These parts will be used in the manufacture of battery dispensers. A kill liner, a white plastic liner with a foam backing similar to double-sided tape, will be added to the imported components to make the dispenser. The dispenser will be filled with 8 hearing aid batteries. The batteries and dispenser are sold as a unit.

You suggest classification in subheading 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics. You claim that the parts are an unassembled plastic case for the batteries. However, the finished product itself is not classified in heading 3923. Though batteries are sold in the case, in this instance the product is primarily a dispenser. The packaging clearly states “batteries and dispenser,” and the instructions make it clear that the dispenser is more than mere packaging. The dispenser is an article of commerce that is advertised and sold with the batteries. A determination that the dispenser, when filled with batteries, would be considered normal packing within the meaning of General Rule of Interpretation 5 does not mean that the dispenser would be classifiable as a packaging article when imported separately.

In any event, there is no evidence that the imported parts are not dispenser components shipped in bulk form and destined for inventory rather than dispenser components shipped unassembled for the convenience of packing, handling or transport. Customs has consistently held that bulk shipments of inventory are not to be considered unassembled goods, even if it would be possible to assemble them together into one or more articles.

The applicable subheading for the plastic components will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The 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

Previous Ruling Next Ruling

See also: