The tariff classification of a decorative drapery sconce from Taiwan

NY H85857 December 14, 2001 CLA-2-39:RR:NC:SP:221 H85857 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Elaine Iacopino Furnimex 295 Fifth Avenue, Suite 310 New York, NY 10016 RE: The tariff classification of a decorative drapery sconce from Taiwan Dear Ms. Iacopino: In your letter dated November 29, 2001, you requested a tariff classification ruling. The sample submitted with your letter is identified as a decorative drapery hardware sconce. It is a wall bracket made of plastic resin, molded into a classic architectural design. The bracket contains a hole through which a drapery rod may be hung. The back of the bracket incorporates two holes for hanging onto screws fastened into the wall. The sample is being returned as you requested. You suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for household articles of plastics. However, the sconce/bracket meets the definition of builders' ware in Chapter 39, Legal Note 11 (ij). In addition, the Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, state that articles which are otherwise described by heading 3924 are precluded from classification therein when intended for permanent installation in or on walls or other parts of buildings, e.g. by screws, nails, bolts or adhesives. The applicable subheading for the decorative drapery hardware sconce will be 3925.90.0000, HTS, which provides for builders’ ware of plastics, not elsewhere specified or included…other. The rate of duty will be 5.3 percent ad valorem. The rate remains unchanged in 2002. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division