HQ 952674: Acrylic heart in textile pouch; HQ 086611; HQ 952104; GRI 2(a); GRI 3(a); heading 3926

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 952674

                         August 9, 1993
                                                               


CLA-2 CO:R:C:M  952674 LTO

CATEGORY:  Classification

TARIFF NO.:  4909.00.40; 6307.90.99; 7117.90.50

Mr. Joel Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048

RE:  Acrylic heart in textile pouch; HQ 086611; HQ 952104; GRI
     2(a); GRI 3(a); heading 3926

Dear Mr. Simon:

     This is in response to your letter of September 21, 1992, on
behalf of Russ Berrie & Company, Inc., requesting the
classification of a plastic heart in a man-made textile pouch,
imported from Taiwan, under the Harmonized Tariff Schedule of the
United States (HTSUS).

FACTS:

     The article in question is a plastic heart in a man-made
textile pouch.  The plastic heart is approximately 1 5/8 inches
high and 1 1/2 inches wide and comes in a flimsy, flocked, man-
made textile pouch with drawstring that measures approximately 3
inches by 2 3/4 inches.  A folded decorative card, attached to
the drawstring, has a flower design and the phrase, "A Token of
Love," on the outside and a love poem on the inside.  The heart
has a small thru-hole at its top.

ISSUE:

     Whether the plastic heart is classifiable as an article of
plastics, imitation gemstones, under subheading 3926.90.40,
HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS  - 2 -

govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."

     The subheadings at issue are as follows:

     3926.90.40     Other articles of plastics and articles
                    of other materials of headings 3901 to 
                    3914 . . . [o]ther . . . [i]mitation    
                    gemstones

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

     7117.90.50     Imitation jewelry . . . [o]ther . . . 
                    [o]ther . . . [v]alued over 20 cents 
                    per dozen pieces or parts

     Recently, in HQ 952104, dated July 13, 1993, this office
considered the classification of several styles of plastic shapes
(drops, ball, star, heart, ring, etc.), which are similar to the
plastic heart in question.  With the exception of one plastic
"nugget," which was intended to resemble a precious or
semiprecious stone, all of the styles had holes at their tops. 
In this ruling, we held that the styles with holes were
classifiable, according to GRI 2(a), under heading 7117, HTSUS,
as unfinished imitation jewelry.

     GRI 2(a) provides as follows:

     Any reference in a heading to an article shall 
     be taken to include a reference to that article 
     incomplete or unfinished, provided that, as 
     entered, the incomplete or unfinished article 
     has the essential character of the complete or 
     finished article.

     We determined that the plastic articles with holes were
described in heading 7117, HTSUS, "as they impart[ed] the
essential character of finished imitation jewelry through the
presence of holes at their tops."  We also determined that the
articles in question were prima facie classifiable under heading
3926, HTSUS.  We then held that the articles were classifiable
under heading 7117, HTSUS, because "heading 7117, HTSUS, an eo
nomine provision, is more specific than heading 3926, HTSUS,
which is a general, material composition heading."  See GRI 3(a).

     You contend that "[f]or an article of this type to become a
jewelry pendant, it must have a jewelry finding, usually of - 3 -

metal, such as a jump-ring or a bail which goes through the hole
so that it then can be attached to a neck chain.  Lacking the
means to attach the heart to a neck chain it is no more than an
imitation gemstone[] with a thru-hole."  We disagree.  Pendants
without findings can be attached to chains.  Moreover, string-
type necklaces are normally attached to pendants without
findings.  According to our holding in HQ 952104, the hearts in
question, which have holes at their tops, are classifiable under
heading 7117, HTSUS. 

     This office has also previously considered the
classification of a similar drawstring, textile pouch.  In HQ
086611, dated May 17, 1990, we held that a textile drawstring
pouch, constructed of a cotton backed man-made fiber velour
material and measuring approximately four inches by five inches,
was classifiable under heading 6307, HTSUS, which provides for
other made up textile articles.  Specifically, the pouch is
classifiable under subheading 6307.90.99, HTSUS.

     The folded decorative card is classifiable under subheading
4909.00.40, HTSUS, which provides for other printed cards bearing
personal greetings, messages or announcements.

HOLDING:

     The plastic heart is classifiable under subheading
7117.90.50, HTSUS, which provides for "[i]mitation jewelry . . .
[o]ther . . . [o]ther . . . [v]alued over 20 cents per dozen
pieces or parts."  The corresponding rate of duty for articles of
this subheading is 11% ad valorem. 

     The drawstring, textile pouch is classifiable under
subheading 6307.90.99, HTSUS, which provides for "[o]ther made up
articles, including dress patterns . . . [o]ther . . .  [o]ther 
. . . [o]ther."  The corresponding rate of duty for articles of
this subheading is 7% ad valorem. 

     The folded decorative card is classifiable under subheading
4909.00.40, HTSUS, which provides for "[p]rinted or illustrated
postcards; printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without
envelopes or trimmings . . . [o]ther."  The corresponding rate of
duty for articles of this subheading is 4.9% ad valorem. 

                              Sincerely,




                              John Durant, Director