HQ 089833

October 2, 1991

CLA-2 CO:R:C:F 089833 SLR

CATEGORY: Classification

TARIFF NO.: 3925.90.0000

Stephen M. Zelman, Esq.

271 Madison Avenue

New York, NY 10016

RE: \"Multi-Use Wall Center\"; GRI 3(b); Composite Good;

Builders\' Ware of Plastic of Heading 3925; Not Other

Household or Kitchen Article of Plastics of Heading 3924.

Dear Mr. Zelman:

This is in response to your May 31, 1991 letter, written

on behalf of your client, Adva-Lite, Division of Dorcy

International, Inc., regarding the classification of the

\"Multi-Use Wall Center\" under the Harmonized Tariff Schedule

of the United States Annotated (HTSUSA). A sample was forwarded

for our examination.

FACTS:

The article in question is a plastic organizer designed,

through incorporated adhesive on the back or with screws, to be

attached to a household wall or appliance. It measures

approximately 6\" x 6\" and is molded to incorporate a memo

container, a pen holder, a day-date calendar, a memo clip,

and 3 hooks which can hold keys or other articles. Memo paper is

included. The article also includes a small flashlight which

automatically switches on and off when removed from or attached

to a special bracket designed to hold the flashlight. The

flashlight may also be turned on and off by twisting the head.

ISSUE:

What is the classification of the \"Multi-Use Wall Center\"

under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. GRI 1 provides that classification is determined

according to the terms of the headings and any relative section

or chapter notes.

-2-

No heading within the Nomenclature provides for multi-use

wall organizers by name or description. Hence, GRI 1 is of no

assistance in resolving the present classification issue. We

must turn our attention to the remaining GRI\'s.

The subject article consists of a molded plastic organizer,

memo paper, and a flashlight classifiable in HTSUSA headings

3925, 4820, 8513, respectively. GRI 2(b) indicates that goods

consisting of two more materials classifiable under different

headings shall be classified according to GRI 3.

GRI 3(b) indicates that composite goods are to be classified

as if they consisted of the component which gives them their

essential character. The Explanatory Note to GRI 3 indicates

that:

For the purposes of this Rule, composite

goods made up of different components shall be

taken to mean not only those in which the

components are attached to each other to form

a practically inseparable whole but also those

with separable components, provided these

components are adapted one to the other

and are mutually complementary and that

together they form a whole which would not

normally be offered for sale as separate parts.

The subject article does consist of separable components.

However, these components are adapted one to the other and are

mutually complementary. Moreover, as each component is specially

fitted and designed to make up the \"Multi-Use Wall Center,\" it is

highly unlikely that the components would be offered for sale as

separate parts. Accordingly, the wall center qualifies as a

composite good, and GRI 3(b) applies. We must now decide which

component represents the essential character of the wall center.

According to the Explanatory Note to GRI 3(b):

The factor which determines essential character

will vary as between different kinds of goods.

It may, for example, 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 goods.

Here, the molded plastic organizer represents the essential

character of the wall center. It is this housing device which

brings together all of the above-mentioned components for ease

and convenience. Consequently, the wall center as a whole is

classifiable under the heading which provides for the plastic

organizer.

-3-

Heading 3924, HTSUSA, provides for tableware, kitchenware,

other household articles and toilet articles, of plastics. At

first glance, this heading appears to describe the wall center.

The Explanatory Note to heading 3924, however, indicates that the

heading covers:

\* \* \*

\(D\) Toilet articles\...; soap dishes, towel rails,

tooth-brush holders, toilet paper holders,

towel hooks and similar articles for bathrooms,

toilets or kitchens, not intended for permanent

installation in or on walls. However, such

articles intended for permanent installation

in or on walls or other parts of buildings

(e.g, by screws, nails, bolts or adhesives)

are excluded (heading 39.25).

This limits the scope of the heading.

The wall center is similar to a towel rail, a tooth-brush

holder, a toilet paper holder, and towel hooks in that it

provides easy access to popular and often necessary products.

Additionally, the wall center is principally used in the

kitchen. As the wall center incorporates screws and adhesive to

ensure a secure fit, however, it is intended for permanent

installation. (See Headquarters Ruling Letter 087486 of

November 6, 1990.) Consequently, the wall center is not

classifiable in heading 3924.

Heading 3925, HTSUSA, provides for builders\' ware of

plastics, not elsewhere specified or included. The Explanatory

Note to heading 3925 indicates that \"This heading applies only

to the articles mentioned in Note 11 of this Chapter.\" Note 11

to Chapter 39 indicates that:

Headings No. 39.25 applies only to the following

articles, not being products covered by any of the

earlier headings of sub-Chapter 11:

\* \* \*

(ij) Fittings and mountings intended for permanent

installation in or on doors, windows, staircases,

walls or other parts of buildings, for example,

knobs, handles, hooks, brackets, towel rails,

switch plates and other protective plates.

As the subject article is a mounting intended for permanent

use on walls that incorporates hooks and brackets, it is

classifiable in heading 3925.

-4-

HOLDING:

The \"Multi-Use Wall Center\" is classifiable in subheading

3925.90.0000, HTSUSA, which provides for builders\' ware of

plastics, not elsewhere specified or included: other. The

applicable rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

Commercial Rulings Division