HQ 084124: Reconsideration of NY 835269, silver plated zinc train bank

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084124

                        February 26, 1990

CLA-2 CO:R:C:G  084124  JMH

CATEGORY:  Classification

TARIFF NO.:  8306.21.00

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA  19106-3883

RE:  Reconsideration of NY 835269, silver plated zinc train bank

Dear Mr. Liberati:

     We have been asked to reconsider New York Ruling 835269 (NY
835269), dated January 9, 1989.

FACTS:

     The articles in question are silver plated zinc train banks
imported from Taiwan by Leeber Limited of Wilmington, Delaware.
NY 835269 classified these articles within subheading
7907.90.60, of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Other articles of zinc..."  It has
been suggested that the train banks should be classified within
subheading 8306.20.00, HTSUSA, as "...statuettes and other
ornaments, of base metal..."

ISSUE:

     Should the silver plated zinc train banks be classified
within subheading 7907.90.60, HTSUSA, "Other articles of
zinc...", or within subheading 8306.20.00, HTSUSA, "...statuettes
and other ornaments, of base metal..."?

LAW AND ANALYSIS:

     The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's).  GRI 1,
HTSUSA, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes and according to the
following provisions..."  The two headings in contention are
heading 7907 and 8306, HTSUSA.  These heading describe:

                               -2-


     7907      Other articles of zinc...

     7907.90.60     Other...Other

*    *    *    *    *    *    *    *    *    *    *    *    *

     8306      Bells, gongs and the like, nonelectric, of
               base metal; statuettes and other ornaments,
               of base metal; photograph, picture or similar
               frames, of base metal; mirrors of base metal;
               and base metal parts thereof...

     8306.21.00     Statuettes and other ornaments, and
                    parts thereof...Plated with precious
                    metal, and parts thereof...

     GRI 3(a), HTSUSA, one of the "following provisions",
requires that when two headings are applicable the most specific
heading is preferred.

      It is the opinion of this office that the train banks are
clearly to be used for their ornamental purpose rather than
their utilitarian purpose of saving coins.  Heading 8306, which
describes "...statuettes and other ornaments, of base metal..."
is more specific than "Other articles of zinc..."  The
appropriate classification for the zinc train banks is within
subheading 8306.21.00, HTSUSA.

HOLDING:

     When more than one heading is applicable for the
classification of merchandise, the most specific heading is
preferred.  Subheading 8306.21.00, HTSUSA, which describes
"...statuettes and other ornaments, of base metal..." is more
specific than the description for "Other articles of zinc..."
within subheading 7907.90.60, HTSUSA.  Therefore, the appropriate
classification is within subheading 8306.21.00, HTSUSA.

     Since NY 835269 no longer reflects the position of the
Customs Service, it is revoked pursuant to Section 177.9(d)(1) of
the Customs Regulations.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division