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 > 1991 HQ Rulings > HQ 0087786 - HQ 0087875 > HQ 0087786

Previous Ruling Next Ruling


HQ 087786


December 20, 1990

CLA-2 CO:R:C:G 087786 CMR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Classification of an "Easter Bunny Basket"

Dear Mr. Shoichet:

This ruling is in response to your submission of August 23, 1990, on behalf of Avon Products, Inc., requesting classification of an article referred to by you as an "Easter Bunny Basket." The article will be imported from China.

FACTS:

The submitted sample is a textile container designed to represent a rabbit. The container measures approximately six inches in length and four and one-half inches in width. The container is oval in shape and has a rabbit head with ears and rabbit feet sewn to its body. The container is carried by means of double straps which have polyester filled paw shaped ends and hook and loop type fasteners. The straps and fasteners are designed so that the container may be inverted. The container has an outer shell of polyester fabric and is stuffed with polyester filler material.

The bunny containers may be imported with the two textile straps joined with hook and loop fasteners or without handles. Your request states the container is designed as an Easter basket of the sort which holds Easter eggs.

ISSUE:

Is the subject article classifiable as a "child's novelty handbag" of heading 4202, HTSUSA, or as an other made up article of heading 6307, HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

An article similar to the subject article was classified as a child's novelty handbag in subheading 4202.22.8050, HTSUSA, in HRL 085752 of December 4, 1989. While this offers some support for classification of the subject article similarly, we will reexamine the arguments and reconsider the classification.

Heading 4202, HTSUSA, provides for, among other things, handbags and similar articles. The rationale for classification of the "Easter Bunny Basket" as a child's novelty handbag of this heading is that the article is used by children to carry articles normally associated with their age group from one location to another.

While this could be a true statement in regard to the subject merchandise and the merchandise ruled on in HRL 085752, we now believe upon reflection that this alone is insufficient basis for classifying these articles as children's novelty handbags.

In regard to the subject merchandise, if the rabbit feet and head were not present, one would have an oval textile container with two connecting straps which form a handle. The article without the attached rabbit features would strongly resemble a basket, made of textile material. Webster's II New Riverside University Dictionary defines basket, at page 156, as, among other things, "[s]omething like a basket." A basket may be used to carry articles, but that does not change a basket into a handbag. We believe that is true in this case also. The subject article is clearly "something like a basket." It is a novelty Easter basket, not a handbag. Therefore, it is not classifiable in heading 4202, HTSUSA.

As an article of textile, we are unable to find a heading more specific for this article than heading 6307, HTSUSA, which provides for other made-up textile articles. Therefore, the "Easter Bunny Basket" is classified in heading 6307, HTSUSA.

HOLDING:

The "Easter Bunny Basket" is classified as an other made-up textile article in subheading 6307.90.9590, HTSUSA, dutiable at 7 percent ad valorem.

HRL 085752 of December 4, 1989, classifying as article similar to the article ruled on herein is hereby revoked in accordance with 19 CFR 177.9(d). Furthermore, any previously issued rulings which clearly conflict with the analysis and result herein setforth are likewise revoked under the authority of 19 CFR 177.9(d).

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: