Reclassification of "Colortag" anti-shoplifting device

HQ 082561 November 25, 1988 CLA-2 CO:R:C:G: 081150 KK 829260 CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Klas Stoltz President Fargklammen Svenska AB Regulatovagen 21 S-141 49 Huddinge SWEDEN RE: Reclassification of "Colortag" anti-shoplifting device Dear Mr. Stoltz: Your letter of March 25, 1988, to our New York office concerning production cost figures possibly affecting the classification of the Colortag anti-shoplifting device was referred to this office for a direct reply to you. FACTS: In our ruling of February 3, 1988, file 827333, we classified the Colortag anti-shoplifting device in subheading 7020.00.0000, HTSUSA, other articles of glass. In that ruling, we relied on a cost breakdown indicating the glass to be the component material in chief value. In a letter from you dated March 25, 1988, we received a corrected cost breakdown indicating the plastic parts to be the component material in chief value. ISSUE: Whether the Colortag anti-shoplifting device is properly classifiable in subheading 7020.00.0000, HTSUSA, as other articles of glass, or in subheading 3926.90.9050, HTSUSA, as other articles of plastics, other, other. LAW AND ANALYSIS: Pursuant to Rule 3(b) of the General Rules of Interpretation of the Harmonized System, goods consisting of different materials are to be classified as if they consisted of the material or component which gives them their essential - 2 - character. In the instant case, the weight and bulk of the plastic components, in combination with their value, impart the essential character of the device. HOLDING: In view of the foregoing, the applicable HTSUSA subheading for the Colortag anti-shoplifting device is 3926.90.90, which provides for other articles of plastics, other, other, with duty at the rate of 5.3 percent ad valorem. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the HTSUSA. Should there be changes made in the HTSUSA before its effective date of January 1, 1989, this advice may not be applicable. Our ruling of February 3, 1988, file 827333, is herewith revoked. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, New York Seaport KKeefe:jaj:11/23/88 Rosenow's library