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NY K87574

July 23, 2004
CLA-2-39:RR:NC:SP:221 K87574


TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic hardware caddy from China.

Dear Ms. Marcoux:

In your letter dated June 29, 2004, you requested a tariff classification ruling.

The literature submitted with your letter describes article 27190, identified as a hardware caddy. The caddy is a plastic storage organizer designed for use in the home. It consists of five stacking circular translucent polypropylene storage trays. The trays have holes in the middle and stack onto an empty cylindrical container that can be used to hold small tools. The cylindrical center container has a threaded cap with a handle on top by which the organizer can be carried. Each of the five trays is divided into five compartments, and each tray incorporates a hinged locking lid. In its stacked condition, the organizer measures approximately 6 ¼ inches in diameter by 6 ¼ inches in height. The caddy is imported with an assortment of over 600 hardware articles, including plastic wall anchors and metal nails, screws, nuts, bolts, washers, picture frame hangers and screw hooks. You have indicated that the cost of the plastic organizer is more than three times the cost of the contents.

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 2 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 hardware caddy with its contents to be a set for tariff classification purposes, with the essential character imparted by the plastic storage organizer.

The applicable subheading for the hardware caddy set will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 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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