HQ 952008
December 29, 1992
CLA:-2 CO:R:C:F 952008 LPF
CATEGORY: Classification
TARIFF NO.: 3926.40.00
Mr. Joel Simon
Serko and Simon
One World Trade Center - Suite 3371
New York, NY 10048
RE: Glass globe with plastic rabbit and basket; Heading 3926,
HTSUSA; Article of plastic; Not 7013, glassware of a kind
used for indoor decoration or similar purposes; HRL 089372,
087878, 088290 and 088067.
Dear Mr. Simon:
This is in response to your letter of June 8, 1992 on behalf
of Russ Berrie and Company, Inc. Your inquiry requests the
proper classification, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), of a glass globe containing
a plastic rabbit set on a plastic basket, item # 13049. You
submitted a sample with your request for a binding ruling.
FACTS:
The article at issue, imported from China, consists of a
glass globe, or dome, containing the figure of a plastic rabbit
which rests on a base in the form of a plastic basket with
artificial grass. A cap in the form of a plastic ribbon rests on
top of the dome. Thus, the globe portion of the product (the
central portion) is framed by a base (plastic basket) and cap
(plastic ribbon).
The article measures approximately 3-1/2 inches in height
and has a circumference of approximately 1-1/2 inches. The
basket and plastic rabbit figure are valued at $9.50 per dozen.
The water globe and artificial grass are valued at $4.10 and $.60
per dozen, respectively.
ISSUE:
Whether the glass globe with plastic rabbit and basket is
classifiable in 7013 as glassware for indoor decoration or
similar purposes or in 3926 as an other article of plastic.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. In the event that the good cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRI's may then be
applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Since no HTSUSA heading provides for the article, as a
whole, it is not classifiable at the GRI 1 level. Thus, we turn
to GRI 3(a) to classify the article in the HTSUSA heading
providing for one of its components: either the glass globe in
heading 7013, or the plastic basket and rabbit in heading 3926.
GRI 3(a) explains, in pertinent part, that goods which are
classifiable under two or more headings are classified under the
heading which provides the most specific description of the good.
However, all such headings are regarded as equally specific when
each refers to only part of the goods.
Each of the possible headings, in this case, refers to only
part of the good. Since the headings are, thus, regarded as
equally specific, we do not classify the article by GRI 3(a) but
rather by GRI 3(b).
GRI 3(b) provides that articles made up of different
components, that is, composite goods, shall be classified as if
they consisted of the component which gives them their essential
character. "Essential character" is the attribute which strongly
marks or serves to distinguish what an article is. EN VIII to
GRI 3(b) explains that bulk, quantity, weight, value or the role
of a constituent material in relation to the use of the article
are indicia of essential character.
You submit that the plastic basket and rabbit imparts the
essential character to this article. In this regard, you cite
Headquarters' Ruling Letter (HRL) 089372, issued January 29,
1992, where a glass globe on a swan was classified in heading
6810, the provision for the cement swan, which provided the
article's essential character. Other cases which present the
same issue are HRL's 087878, issued May 20, 1991; 088290, issued
March 6, 1991; and 088067, issued February 11, 1991, where the
essential character of these articles was imparted by the glass
globe.
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We note that the combined value of the plastic basket and
rabbit figure is greater than the value of the glass globe.
Although the bulk and weight of the two components appear about
equal, the plastic basket and rabbit component distinguishes the
article, especially in light of the fact that the plastic
component is found both outside and within the globe. In
contrast to some prior rulings, the subject glass globe is not
substantial, as would be the case with glass globe collectable
articles. Rather, the glass globe merely enhances the appearance
of the plastic bunny and basket component. The article is
classifiable in heading 3926.
HOLDING:
The glass globe with plastic bunny and basket is
classifiable in subheading 3926.40.00, HTSUSA, as "Other articles
of plastics and articles of other materials of headings 3901 to
3914: Statuettes and other ornamental articles." The general
column one rate of duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division