HQ 0081216 - Classification under the Harmonized System for Mickey Mouse handholders, on behalf of Hasbro, Inc., imported from China. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0080947 - HQ 0081405 > HQ 0081216

HQ 081216

April 19, 1988

CLA-2 CO:R:C:G 081216 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Mr. Daniel Rainer
Director, International Trade Affairs
Hasbro, Inc.
32 West 23rd Street
New York, New York 10010

RE: Classification under the Harmonized System for Mickey Mouse handholders, on behalf of Hasbro, Inc., imported from China.

Dear Mr. Rainer:

Your inquiry of October 21, 1987, concerning classification of Mickey Mouse handholders under the Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), was referred to this office for a direct reply to you. A sample produced in China was submitted for examination.

FACTS:

The Micky Mouse handholder consists of one ribbon and velcro strap which is approximately 9 1/4 inches long by 1 1/2 wide. The strap is designed to be secured around a child's wrist. Around the adult's wrist is a ribbon and velcro strap which is 10 inches long by 1 1/2 inches wide. A plastic cord connects the two straps. Attached to the child's wrist strap is a stuffed Mickey Mouse head, presumably to amuse the child.

ISSUE:

What material gives this article its "essential character" for classification under the HTSUSA.

LAW AND ANALYSIS:

There is no specific heading under the HTSUSA which describes the subject merchandise. Pursuant to General Rule of Interpretation 2(b), the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. General Rule of Interpretation (GRI) 3(b), provides that composite goods consisting of different materials
or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In the instant case, the article could be classified under either the provision for other articles or plastics under subheading 3926.90.9050, HTSUSA, or the provision for other made up articles of textiles, under subheading 6307.90.8000, HTSUSA. It is our view, that the essential character criterion is applicable in order to properly classify this merchandise.

According to Explanatory Note 3(b)(VIII) to GRI 3(b), essential character may 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. In this case, the cord is the constituent material, and its role is essential in relation to the use of the article, as it is the means by which the two wrist straps are joined to each other, which is the sole purpose of the merchandise. Without the cord, the purpose of keeping a child connected to an adult would be defeated. The rayon velcro straps are useless without a connector cord.

HOLDING:

In view of the foregoing, the handholder would be classified under subheading 3926.90.9050 HTSUSA, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other, dutiable at the rate of 5.3% ad valorem. This classification represents the present position of the Customs Service regarding the dutiable status of the merchandise under the proposed HTSUSA. If there are changes before enactment, this advice may not continue to be applicable.

Sincerely,

John Durant

Previous Ruling Next Ruling