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HQ 952429


December 31, 1992

CLA-2 CO:R:C:F 952429 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway, 43rd Floor
New York, New York 10036

RE: Plastic Snow Dome; Not Household Articles of Plastics

Dear Mr. Eisen:

This letter is in response to your inquiry of July 6, 1992, on behalf of your client, concerning the tariff classification of an article identified as a "Snowdome," to be imported from China and/or Taiwan by Avon Products, Inc. A sample was submitted with your inquiry.

FACTS:

The article at issue is a clear plastic, liquid-filled dome, embedded in a plastic base decorated with flowers. The item measures approximately 3 inches in height, by 3 inches in diameter, and contains a plastic horse (unicorn), through which a plastic carousel pole runs from the base to nearly the top of the inner dome. The unicorn wears a ribbon and flowers. The final product will incorporate a mechanism to automatically and continuously circulate the small, multi-colored particles in the interior, in order to depict a snowfall. The article will not have a sound mechanism.

ISSUE:

Whether the plastic snow dome should be classified in heading 3924, HTSUSA, the provision for other household articles of plastics; or in heading 3926, HTSUSA, the provision for other articles of plastics. -2-

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all 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 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 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.

It is apparent that the subject item will be classified according to the terms of the headings of the tariff schedule. Heading 3924, HTSUSA, provides for "[t]ableware, kitchenware, other household articles and toilet articles, of plastics." The Explanatory Note to heading 3924 indicates that, in addition to tableware, kitchenware, and toilet articles (letters A, B, and D, respectively), the heading covers:

(C) Other household articles such as ash trays, hot water bottles, matchbox holders, dustbins, buckets, watering cans, luncheon boxes, curtains, drapes, table covers and fitted furniture dustcovers (slipovers).

Articles classifiable in heading 3924, HTSUSA, tend to have no ornamental or decorative functions.

Heading 3926, HTSUSA, provides for "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914." The Explanatory Note to heading 3926 indicates that the heading covers articles of plastics or other materials not elsewhere included or specified, including (among other items) "[s]tatuettes and other ornamental articles."

In your correspondence, you point out that support for the claimed tariff classification is found in a New York ruling in which a plastic water globe depicting a snow scene was classified under subheading 3924.90.5000, HTSUSA, the provision for tableware, kitchenware, other household articles and toilet articles, of plastics: other. You note that the article classified in that ruling is similar, if not identical to the subject "snowdome." -3-

You state that the item will be marketed and sold as a plastic, liquid-filled dome for use as a decorative product in the home, and you refer to Headquarters Ruling Letters (HRLs) 088290, dated March 6, 1991, and HRL 087878, dated May 20, 1991. In each of the two rulings, the issue was whether glass water globes containing Christmas figures, scenes, and/or greetings, are classified as festive articles under heading 9505, HTSUSA, or as decorative glassware under heading 7013. This office held that the globes are classified under subheadings 7013.99.5000 and 7013.99.8000, HTSUSA, provisions for glassware of a kind used for...indoor decoration or similar purposes: other glassware: other, other, other, valued over $0.30 but not over $3.00 each (subheading 7013.99.5000), or over $3.00 but not over $5.00 each (subheading 7013.99.8000). The Explanatory Note to heading 7013 indicates that in addition to decorative glassware, the heading covers glassware such as ornamental fruit bowls, statuettes, fancy articles (animals, flowers, foliage), and souvenirs bearing views.

In comparing headings 3924, 3926, and 7013, HTSUSA, it appears that heading 3924 does not accurately describe the flowered statuette of the unicorn in the plastic snow dome. On the other hand, the more specific description of plastic articles classified under heading 3926, HTSUSA, comfortably fits the descriptions contained within heading 7013, HTSUSA, under which the glass counterpart of the plastic snow dome is classified.

It is our determination that the plastic snow dome is classified in subheading 3926.40.0000, HTSUSA, the provision for other articles of plastics...statuettes and other ornamental articles.

HOLDING:

The plastic snow dome is classified under subheading 3926.40.0000, HTSUSA, the provision for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The applicable duty rate for this subheading is 5.3 percent ad valorem.

Sincerely,

John Durant, Director

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