us-cbp-cross-rulings-hq-086641•HQ 086641: Miniature, plastic, three-dimensional, cartoon-character figures with attached metal clips
HQ 086641: Miniature, plastic, three-dimensional, cartoon-character figures with attached metal clips
us-cbp-cross-rulings-hq-086641HQ 086641: Miniature, plastic, three-dimensional, cartoon-character figures with attached metal clipsGuidance
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 086641
June 12, 1990
CLA-2 CO:R:C:G 086641 RFC
CATEGORY: Classification
TARIFF NO.: 3926.90.9050
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Whitehall Street
New York, NY 10004
RE: Miniature, plastic, three-dimensional, cartoon-character
figures with attached metal clips
Dear Mr. Shoichet:
This ruling letter is in response to your request of
February 20, 1990, on behalf of Avon Products, Inc., concerning
the tariff classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) of certain miniature,
plastic, three-dimensional, cartoon-character figures with
attached metal clips. The goods are imported from China and a
sample was submitted for examination.
FACTS:
The sample consists of a miniature (approximately two inches
high), plastic, three-dimensional, cartoon-character figure with
an attached metal clip. The goods are marketed as "zipper pulls"
for children's clothing items containing zippers. The goods come
in two types: a figure depicting the cartoon-character Mickey
Mouse (PP 81984) and a figure depicting the cartoon-character
Minnie Mouse (PP 81987).
ISSUE:
Whether a miniature, plastic, three-dimensional, cartoon-
character figure with an attached metal clip which is marketed
for use as a "zipper pull" for children's clothing items
containing zippers should be classified within the HTSUSA under
subheading 3926.20.5050 (other plastic articles of apparel and
clothing accessories) or under subheading 3926.90.9050 (other
articles of plastics).
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 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...."
In your request, you assert that because they are marketed
or intended for used with children's clothing items, the above-
described goods are properly classified under subheading
3926.20.5050, HTSUSA, providing for other plastic articles of
apparel and clothing accessories. The above-described goods,
however, have uses other than as zipper pulls for children's
clothing items. For example, the goods could be used as zipper
pulls for such non-clothing items as bags, knapsacks, and soft
luggage. Moreover, the goods could be used as ornaments on such
non-zipper items as key rings and footwear.
As a result of their multiple uses and applications, the
above-described goods are not properly classified under
subheading 3926.20.5050. Rather, not being elsewhere provided
for or included in the HTSUSA, the goods are properly classified
under subheading 3926.90.9050, providing for "other articles of
plastics."
HOLDING:
The above-described goods are classified under subheading
3926.90.9050, HTSUSA, which provides for other articles of
plastics, other, other, other. The rate of duty is 5.3 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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