CLA-2 CO:R:C:F 956065 K
TARIFF No.: 3926.40.00
Ms. Elizabeth Mince
Import Manager
Atlanta Customs Brokers
5099 Southridge Parkway, Suite 116
Atlanta, Georgia 30349
RE: Classification of Mushroom Ornamental Articles
Dear Ms. Mince:
This is in response to your request of January 5, 1994, for
a ruling for ornamental articles, styrofoam-mushroom ornamental
articles. A catalogue depicting various types of mushroom
ornamental articles, a page taken from a floral retailer's
catalogue depicting miniature mushroom birds sitting on tree stems,
and a sample mushroom bird were submitted. Our ruling is limited
to the articles as represented by the submitted sample of a
mushroom bird and the specifications listed in your letter.
FACTS:
The sample bird measures approximately 1-1/2 x 2 inches (plus
a 1 inch tail). The body of the bird is made of styrofoam
(plastics). White paper made of wood fibre wraps the body. Dried
paper thin pieces of mushrooms are glued onto the body in the form
of wings and tails. The material for the eyes and mouth was not
stated. The bird is painted and decorated with various colors and
has a flat bottom. The bird contains no strings or hooks for
hanging purposes such as ornaments for Christmas trees.
ISSUE:
What is the tariff classification of the mushroom birds as
described above.
LAW AND ANALYSIS:
The classification of imported merchandise under the
Harmonized Tariff Schedule of the United States (HTSUS) is governed
by the principles set forth in the General Rules of
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Interpretation (GRI). GRI 1 requires that classification be
determined first according to the terms of the headings of the
tariff schedule and any relative section and chapter notes and,
unless otherwise required, according to the remaining GRI, taken
in their appropriate order. Accordingly, we first have to
determine whether the articles are classified under GRI 1.
We first consider whether the birds consisting of dried plants
(mushrooms) are classifiable under heading 0604, HTSUS, which
covers foliage, branches and other parts of plants, without flowers
or flower buds, and grasses, mosses and lichens, being goods of a
kind suitable for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise prepared. The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (EN), a guideline for use in determining
classification under HTSUS, states that "this heading covers not
only foliage, branches, etc., as such, but also bouquets, wreaths,
floral baskets and similar articles incorporating foliage or parts
of trees, shrubs, bushes or other plants, or incorporating grasses,
mosses or lichens. Provided that such bouquets, etc., have the
essential character of florists' wares, they remain in the heading
even if they contain accessories of other materials (ribbons, wire
frames, etc.)."
The mushroom birds do not consist of foliage, branches and
other parts of plants suitable for bouquets or ornamental purposes.
The mushroom birds are finished articles in which one of the
components consists of thin sliced pieces of boiled-dried
mushrooms. The finished articles represent considerable artistic
work in the assembly of the thin sliced pieces of dried mushrooms
to the styrofoam bird bodies and the subsequent decorations. We
are satisfied that the merchandise is not covered under heading
0604.
We are also satisfied that since the mushroom birds do not
have strings or hooks for tree hanging they are not classified
under subheading 9505.10.25, HTSUS, as articles for Christmas
festivities, other than of glass or wood.
Since we conclude that the mushroom birds cannot be classified
by virtue of GRI 1, then we proceed to the next GRI.
GRI 2(b) requires that the "classification of goods consisting of
more than one material or substance shall be according to the
principles of rule 3." GRI 3(b) is applicable for goods made up
of different components and that rule requires that "...composite
goods of different materials or made up of different
components...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."
The mushroom pieces and the styrofoam (plastics) in the form
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of birds are the competing components that may consist of the
material or component which gives the birds their essential
character. We conclude that the mushroom pieces and the plastic
bird bodies are equally essential in character. Accordingly, the
mushroom birds cannot be classified by reference to GRI 3(b).
GRI 3(c) provides that "when goods cannot be classified by
reference to 3(a) or (b), they shall be classified under the
heading which occurs last in numerical order among those which
equally merit consideration."
The subheadings which equally merit consideration for the
mushroom birds are subheading 1404.90.00, that provides for other
vegetable products (mushrooms) not elsewhere specified or included,
free of duty, and 3926.40.00, that provides for other articles of
plastics (the styrofoam in the form of birds), statuettes and other
ornamental articles, with duty at 5.3 percent ad valorem.
Accordingly, the mushroom birds are classified by reference to GRI
3(c) under subheading 3926.40.00.
HOLDING:
The mushroom birds as described above are classifiable as
statuettes and other ornamental articles of plastics, subheading
3926.40.00, HTSUS, with duty at the general rate of 5.3 percent ad
valorem.
Customs Headquarters Ruling Letters 954674 and 954332 dated
March 15, 1994, and 955452 dated March 17, 1994, are cited and
followed.
Sincerely,
John Durant, Director
Commercial Rulings Division