3926.30 - Fittings for furniture, coachwork or the like:

This HTS category, 3926.30, encompasses plastic fittings specifically designed for furniture, coachwork (such as automotive interiors), and similar applications. These are generally components that facilitate assembly, enhance functionality, or provide aesthetic finishing to these larger items. Examples include drawer slides, shelf supports, decorative trim pieces for cabinets, and corner protectors for furniture. The key criterion for classification here is the intended end-use as a fitting or accessory for furniture or coachwork.

It is important to distinguish 3926.30 from its sibling categories. For instance, 3926.10.00.00 pertains to office or school supplies, which, while potentially made of plastic, serve distinct functional purposes. Similarly, 3926.20 covers articles of apparel and clothing accessories, a completely different product group. 3926.40.00 specifically deals with statuettes and ornamental articles, where the primary purpose is decoration rather than functional integration into a larger assembly. Lastly, 3926.90 is a residual category for all other plastic articles not covered elsewhere in heading 3926.

Within 3926.30, there are two subcategories. 3926.30.10.00 specifically covers handles and knobs, which are common fittings for furniture and cabinets. The residual subcategory, 3926.30.50.00, accounts for all other fittings for furniture, coachwork, or the like, that do not fall under the specific classification of handles and knobs. This subdivision allows for more precise classification of a variety of specialized plastic components.