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Ruling C-2015-002477

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&&The hinges are made of plastic and measure are approximately 2½ inches long, 1½ inches wide at one end tapering to ¾ inch wide at the other end, with a depth of approximately ¾ inch at the widest point. The articles are grooved at the midpoint in their length, allowing them to bend to a 90 degree angle thus facilitating opening and closing the lid of the cooler.

Phân loại mã HS

3926.90.99.19

Lý giải của CBSA

&&Legal Note 2 to Section XV, states in part: "Throughout the Nomenclature, the expression "parts of general use" means:&&&&(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.&&&&Heading 83.02 provides for "Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal."&&&&The Explanatory Notes to heading 83.02, note (A) indicates that "Hinges of all types (e.g., butt hinges, lift-off hinges, angle hinges, strap hinges and garnets)" are covered by that heading.&&The above indicates that, for the purposes of the classification in the Customs Tariff, hinges are regarded as parts of general use.&&&&Legal Note 1 (g) to Section XVI, Legal Note 2 (b) to Section XVII, Legal Note 1 (f) to Chapter 90, Legal Note 1 (b) to Chapter 93, and Legal Note 1 (d) to Chapter 94, direct that parts of general use of plastic are classified in Chapter 39.&&&&Legal Note 1 to Chapter 39, states: "Throughout the Nomenclature the expression " plastics" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence."&&&&Heading 39.26 provides for "Other articles of plastics and articles of other materials of headings 39.01 to 39.14." The Explanatory Notes to heading 39.26, note (6) indicates that the heading includes "screws, bolts, washers and similar fittings of general use".&&&&Based on the above, the hinges meet the terms of heading 39.26.&&

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