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HQ 953032


December 31, 1992

CLA-2 CO:R:C:F 953032 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Michael J. Spain
Sonnenberg, Anderson, O'Donnell & Rodriguez Attorneys & Counsellors at Law
200 West Adams Street, Suite 2625
Chicago, Illinois 60606

RE: Modification of NYRL 850002; Plastic Water Globes from China and Taiwan; Not Household Articles of Plastics

Dear Mr. Spain:

In New York Ruling Letter (NYRL) 850002, issued March 27, 1990, three separate plastic water globes were classified in subheading 3924.90.5000, HTSUSA, which provides for "[t]ableware, kitchenware, other household articles and toilet articles, of plastics." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

The three articles at issue (item nos. 554065, 554073, and 558192) are clear plastic, liquid-filled globes, embedded in plastic bases. Each globe contains a teddy bear figure in a costume suited to the particular scene depicted. In item no. 554065, the teddy bear wears green, and is in a dancing position next to a pot of gold. When the globe is shaken, gold flecks float around the figure. In item no. 554073, the teddy bear is costumed as Cupid. When the globe is shaken, plastic heart shapes float around the figure. In item no. 558192, the teddy bear wears a skeleton Halloween costume and holds a skull mask. When the globe is shaken, plastic bones float around the figure.

ISSUE:

Whether the plastic water globes 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.

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 Headquarters Ruling Letters (HRLs) 088290, dated March 6, 1991, and HRL 087878, dated May 20, 1991, this office held that certain glass water globes were 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 costumed teddy bears in the plastic water globes. 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 counterparts of the plastic water globes are classified.

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

HOLDING:

The plastic water globes are 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.

This notice should be considered a modification of NYRL 850002 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 850002 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 850002 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it.

If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director

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