CLA-2 CO:R:C:M 956118 KCC
Ms. Sherry Baker
Wholesale Supply Company, Inc.
International Department
7100 Service Merchandise Drive
Brentwood, TN 37027
RE: Silver-plated praying hands; plaster; electroplated silver;
GRI 1; EN 68.09
Dear Ms. Baker:
This is in response to your letter dated March 8, 1994,
regarding the tariff classification of silver-plated praying hands
under the Harmonized Tariff Schedule of the United States (HTSUS).
A sample was submitted for our examination.
FACTS:
The subject silver-plated praying hands is a figurine of two
hands with robe cuffs at the wrists folded in prayer. The
figurine, which is 4 3/4 inches by 3 1/2 inches by 2 1/2 inches,
is made of plaster and has been electroplated with silver. You
have provided the cost breakdown as follows:
Plaster 1.14
Hardener 0.93
Electroplating 1.43
Box 0.15
Total 3.65
ISSUE:
What is the tariff classification of the silver-plated praying
hands under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is governed
by the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states, in part, that "for legal purposes, classification shall be
determined according to terms of the headings and any relative
section or chapter notes...."
Heading 6809, HTSUS, provides for "Articles of plaster or of
compositions based on plaster...." In understanding the language
of the HTSUS, the Harmonized Commodity Description and Coding
System (HCDCS) Explanatory Notes (ENs) may be consulted. The ENs,
although not dispositive are to be used to determine the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127,
35128 (August 23, 1989). EN 68.09 (pg. 904) states that:
This heading covers articles of plaster or of plastering
materials....
These articles may be dyed, varnished, waxed, lacquered,
bronzed, gilded or silvered (by any process), or sometimes
coated with asphalt; they may also be reinforced. The heading
includes panels, boards, sheets or tiles, sometimes faced with
paperboard, used in the building industry; and moulded
articles such as casts, statues, statuettes, rosettes,
columns, bowls, vases, ornamental goods, industrial moulds
(emphasis added).
In this case, the article under consideration is a plaster
figurine which has been electroplated with silver. Pursuant to EN
68.09, plaster articles may be silvered by any process and may
included statuettes and ornamental goods. The plaster, silver-
plated, praying hands figurine is of the class or kind of article
classifiable under heading 6809, HTSUS. Specifically, it is
classified under subheading 6809.90.00, as other articles of
plaster or of compositions based on plaster.
HOLDING:
The silver-plated praying hands are classified under
subheading 6809.90.00, HTSUS, as other articles of plaster or of
compositions based on plaster, dutiable at the Column 1 rate of 5
percent ad valorem.
Sincerely,
John Durant, Director