HQ 0083515 - Tariff Classification of Alf Heads - United States International Trade Commision Rulings

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HQ 083515

October 17, 1989

CLA-2 CO:R:C:G 083515 NLP

CATEGORY: CLASSIFICATION

Tariff NO.: 6307.90.9050

Mr. Steven Papier
H.Z. Bernstein Co., Inc.
One World Trade Center
Suite 1973
New York, New York 10048

RE: Tariff Classification of Alf Heads

Dear Mr. Papier:

This is in response to your inquiry of December 9, 1988, on behalf of S. Goldberg & Co., Inc., for classification under the Harmonized Tariff Schedule of the United States (HTSUS), of Alf heads for children's slippers. A sample was submitted for examination.

FACTS:

The sample at issue is an article in the shape of the head of the alien ALF character. It is designed to be attached to children's slippers. The Alf head is made of a molded plastic. The plastic form is completely covered with a textile flocking and with a plush textile fabric to simulate fur.

The Alf head is produced in Korea, China and Thailand.

ISSUE:

Whether the Alf head is classifiable under heading 9503? If not classifiable under heading 9503, what is the HTSUS tariff classification of the Alf head?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS 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 relevant section or chapter notes.

Heading 9503, HTSUS, provides for other toys; reduced size (scale) models and similar recreational models, working or not; puzzles of all kinds; and accessories thereof. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for Chapter 95 state that the chapter covers toys of all kinds whether designed for the amusement of children or adults. It is our opinion that the Alf head is not considered a toy because it is not so designed and any amusement derived from it will be incidental to its principal function. The Alf heads are designed principally as ornamentation or adornment on children's slippers. Thus, classification in heading 9503 is inappropriate.

The next issue to be decided is the proper HTSUS classification of the Alf head. The head could be classified in either of two subheadings; in 6307.90.9050, as other made up articles of textile materials, if the essential character is considered to be textile, or in 3926.90.9050, which provides for other articles of plastics, if the essential character is considered to be plastic.

When goods are prima facie classifiable under two or more headings, classification is made on the basis of GRI 3. GRI 3(b) states, in pertinent part:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) ]which requires that goods be classified, if possible, under the more specific of the competing provisions[, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) provides that:

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.

In this case, the essential character of the Alf head is not readily apparent. Each component of the head plays an essential role in its makeup. The molded plastic provides the structural integrity and form of the Alf head, while the textile fabric provides the visual and decorative effect of the head and is superior in weight to the plastic. When, as in the instant case, the component which gives the product its essential character cannot be determined, classification is ascertained by utilizing GRI 3(c). GRI 3(c) states that:

]w[hen goods cannot be classified with reference to 3(a) ]heading with the most specific description[ or 3(b) ]material or component imparting the essential character[, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The headings that equally merit consideration are 3926 and 6307. Therefore, pursuant to GRI 3(c), classification is under heading 6307.

HOLDING:

The Alf head is classifiable in subheading 6307.90.9050, which provides for other made up articles of textile material, including dress patterns, other, other, other. The rate of duty is 7% ad valorem.

Pursuant to Section 502(a)(3) of the Trade Act of 1974 (19 U.S.C. Section 2462(a)(3)) and General Note 3(c)(ii)(A), HTSUS, Thailand has been designated a beneficiary developing country for the purposes of the Generalized System of Preferences (GSP), provided for in Title V of the Trade Act of 1974, as amended (19 U.S.C. Section 2461 et seq.) Provided all applicable requirements are met under the GSP program, this merchandise, when produced in Thailand, may be entered free of duty. Otherwise, the above rate of duty of 7% ad valorem is applicable.

Sincerely,

John Durant, Director

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