CLA-2 CO:R:C:F 953033 GGD
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Modification of NYRLs 850497 and 850498; Plastic Water
Globes from China; Not Household Articles of Plastics
Dear Mr. O'Neill:
In New York Ruling Letters (NYRLs) 850497 (issued April 12,
1990) and 850498 (issued April 5, 1990), two 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
these rulings and have found them to be partially in error. The
correct classification is as follows.
FACTS:
The two articles at issue (item nos. 1013 and 1018 in the
Sterling Supply Company Catalog) are clear plastic, liquid-
filled globes, embedded in plastic bases. In item no. 1013, a
snow scene is depicted, with a Christmas greeting written on the
plastic base. An electronic music system is included. Item no.
1018, also depicts a snow scene. When the globes are shaken,
white flakes float around the scenes and figurines.
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.
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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 items 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
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$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 snow
scenes and figurines 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 modifications of NYRLs
850497 and 850498 pursuant to 19 CFR 177.9(d)(1). It is not to
be applied retroactively to NYRLs 850497 or 850498 (19 CFR
177.9(d)(2)) and will not, therefore, affect past transactions
for the importation of your client's merchandise under those
rulings. However, for the purposes of future transactions in
merchandise of this type, NYRLs 850497 and 850498 will not be
valid precedent. We recognize that pending transactions may be
adversely affected by these modifications, 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
Commercial Rulings Division