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HQ 952248


December 11, 1992

CLA-2 CO:R:C:M 952248 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 7010.90.20; 9602.00.50

Mr. N.C. Both
432 4th Street
Petrolia, Ontario, Canada
NON 1PO

RE: Wall hangings; wood crate; textile materials; glass bottles; bread dough figurines; molding; GRIs 3(b) and 3(c); headings 1901, 1905, 4415 and 6307; Explanatory Note VIII to GRI 3(b); Explanatory Note 96.02

Dear Mr. Both:

This is in response to your letter dated July 15, 1992, in which you requested the tariff classifications for wall hangings described as a bathroom crate, a stick bird house and bread dough figurines under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Samples of two of the products were submitted for our review. The first sample is a wall hanging described as a bathroom crate. In our ruling we will refer to this item as a bathroom crate. It is composed of a wooden crate approximately 10-1/4 inches in length, 4-3/4 inches in width and 2-3/4 inches in depth. The crate is decorated with lace and ribbon and has two shelves. On the lower shelf is a terry cloth rag folded to give the impression of being 3 face cloths stacked on top of each other with a small bar of wrapped soap at the top. On the top shelf are several items, including a small textile fan, soap and plastic beads. The shelf also has a glass bottle which is approximately 3-1/2 inches in height with a metal cap. The bottle is filled with a pink viscous liquid.

The bread dough figurines are hand molded into figures of people, painted, baked and then coated with plastic. Two of the figurines have hooks in the back of them for hanging purposes and the other two are figures attached to wood backings, which in turn will hang from the wall via a ribbon or cord.

No sample or descriptive information was provided for the stick bird house.

ISSUE:

What is the tariff classification of the bathroom crate under the HTSUS?

What is the tariff classification of the bread dough figurines under the HTSUS?

What is the tariff classification of the stick bird house under the HTSUS?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods 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 be applied, taken in order.

HTSUS classification of the bathroom crate

The main components of the bathroom crate are the wood crate, the textile cloth and the glass bottle. Therefore, there are three possible headings for classification of the bathroom crate and they are the following:

Heading 4415 Packing cases, boxes, crates, drums and similar packings, of wood; etc...

Heading 6307 Other made up articles, including dress patterns.

Heading 7010 Carboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass.

None of the above headings specifically describe the bathroom crate and it, therefore, cannot be classified based on GRI 1. As the subject bathroom crate is composed of several different components it is a composite good. GRI 2 addresses classification of composite goods and states, in pertinent part, the following:

(b) ... Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

GRI 3 governs the classification of goods which are prima facie classifiable within two or more headings and provides the following:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(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), 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 (EN) VIII to GRI 3(b) of the Harmonized Commodity Description and Coding System, page 4, states that:

(VIII) 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.

The essential character of the wall hanging is not readily apparent. Each of the listed articles plays a role in the wall hanging. For example, the wood crate provides the structure of the item. The textile and glass articles provide the decorative aspects to the wall hanging. No single item imparts a unique character to the wall hanging and, moreover, none of the factors given above prove determinative in any respect.

When the component which gives the products at issue their essential character cannot be determined, classification is ascertained by utilizing GRI 3(c). GRI 3(c) provides the following:

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Among the headings which equally merit consideration, heading 7010, HTSUS, is the last in numerical order. Therefore, the bathroom crate is classified in heading 7010, HTSUS. Specifically, the crate is classified in subheading 7010.90.20, HTSUS, which provides for "[c]arboys, bottles, flasks, jars, pots, vials, ampoules and other containers, of glass, of a kind used for the conveyance or packing goods;...[o]ther...; containers (with or without their closures) of a kind used for the conveyance or packing of perfume or other toilet preparations;..., [p]roduced by automatic machine.

HTSUS classification of the bread dough figurines

The bread dough figurines are neither bread nor dough for tariff classification purposes. Heading 1905, HTSUS, provides for, inter alia, "[b]read, pastry, cakes..." This heading covers edible human food articles baked, in most cases, from a cereal based dough. The figurines at issue, while made from cereal based dough, are not edible and have no commercial identity as bread. Therefore, they are not classified as bread in this heading. Subheading 1901.20, HTSUS, provides for "...[m]ixes and doughs for the preparation of bakers' wares of heading 1905." Dough provided for in this subheading must be a dough used to make a product falling in heading 1905, HTSUS. The articles here are finished products and will not be so used, Moreover, classification in subheading 1901.20, HTSUS, would require the product to be human food or a human food ingredient, which the figurines are not.

Heading 9602, HTSUS, provides for "[w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included..."

The ENs to heading 9602 provide the following on page 1599:

For the purposes of these materials, the expression "moulded articles" means articles which have been moulded to a shape appropriate to their intended use. On the other hand, materials moulded in the shape of blocks, cubes, plates, bars, sticks, etc., whether or not impressed during moulding, are not included.

Subject to the exclusions mentioned below, this group includes:

(7) Moulded or carved articles made with a basis of flour or starch, agglomerated with gum and lacquered (imitation flowers or fruit, moulded in one piece, statuettes, etc).

The subject figurines are molded articles with a basis of flour and are coated with plastic after they have been baked. It is our position that, as the figurines are not specified or included in another heading in the tariff and they are described by the ENs in heading 9602, they are classified in this heading. Specifically, they are classified in subheading 9602.00.50, HTSUS, which provides for "... [m]olded or carved articles of wax, of stearin, of natural gums or natural resins, or modeling pastes, and other molded or carved articles, not elsewhere specified or included;...[o]ther."

We are unable to provide you with a HTS classification on the stick bird house as we do not have a sample and the description provided is so vague. However, if you require a binding classification ruling for this product you may submit another request accompanied by a sample and a detailed description of the item to the Area Director of Customs, New York Seaport, 6 World Trade Center, NY, NY, 10048.

HOLDING:

The bathroom crate is classified in subheading 7010.90.20, HTSUS. The duty rate is 3.7% ad valorem. Articles classified in this subheading are entitled to a 2.2% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA), upon compliance with all applicable regulations.

The bread dough figurines are classified in subheading 9602.00.50, HTSUS. The rate of duty is 3.7% ad valorem. Articles classified in this subheading are entitled to a 2.2% ad valorem rate of duty under the FTA, upon compliance with all applicable regulations.

Sincerely,

John Durant, Director
Commercial Rulings Division

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