CLA-2 CO:R:C:F 952429 GGD
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
Commercial Rulings Division