HQ 081216: Classification under the Harmonized System for Mickey Mouse handholders, on behalf of Hasbro, Inc., imported from China.

us-cbp-cross-rulings-hq-081216HQ 081216: Classification under the Harmonized System for Mickey Mouse handholders, on behalf of Hasbro, Inc., imported from China.Guidance

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 081216

                                   April 19, 1988

          CLA-2 CO:R:C:G 081216  DSN

          CATEGORY:  Classification

          TARIFF NO.: 3926.90.9050

          Mr. Daniel Rainer
          Director, International Trade Affairs
          Hasbro, Inc.
          32 West 23rd Street
          New York, New York 10010

          RE:  Classification under the Harmonized System for Mickey Mouse
          handholders, on behalf of Hasbro, Inc., imported from China.

          Dear Mr. Rainer:

               Your inquiry of October 21, 1987, concerning classification
          of Mickey Mouse handholders under the Harmonized Tariff Schedule
          of the United States Annotated, (HTSUSA), was referred to this
          office for a direct reply to you.  A sample produced in China was
          submitted for examination.

          FACTS:

               The Micky Mouse handholder consists of one ribbon and velcro
          strap which is approximately 9 1/4 inches long by 1 1/2 wide.
          The strap is designed to be secured around a child's wrist.
          Around the adult's wrist is a ribbon and velcro strap which is 10
          inches long by 1 1/2 inches wide.  A plastic cord connects the
          two straps.  Attached to the child's wrist strap is a stuffed
          Mickey Mouse head, presumably to amuse the child.

          ISSUE:

               What material gives this article its "essential character"
          for classification under the HTSUSA.

          LAW AND ANALYSIS:

               There is no specific heading under the HTSUSA which
          describes the subject merchandise.  Pursuant to General Rule of
          Interpretation 2(b), the classification of goods consisting of
          more than one material or substance shall be according to the
          principles of rule 3.  General Rule of Interpretation (GRI) 3(b),
          provides that composite goods consisting of different materials














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          or made up of different components, shall be classified as if
          they consisted of the material or component which gives them
          their essential character, insofar as this criterion is
          applicable.

               In the instant case, the article could be classified under
          either the provision for other articles or plastics under
          subheading 3926.90.9050, HTSUSA, or the provision for other made
          up articles of textiles, under subheading 6307.90.8000, HTSUSA.
          It is our view, that the essential character criterion is
          applicable in order to properly classify this merchandise.

               According to Explanatory Note 3(b)(VIII) to GRI 3(b),
          essential character may be determined by the nature of the
          material or component, its bulk, quantity, weight or value, or by
          the role of a constituent material in relation to the use of the
          goods.  In this case, the cord is the constituent material, and
          its role is essential in relation to the use of the article,  as
          it is the means by which the two wrist straps are joined to each
          other, which is the sole purpose of the merchandise.  Without the
          cord, the purpose of keeping a child connected to an adult would
          be defeated. The rayon velcro straps are useless without a
          connector cord.

          HOLDING:

               In view of the foregoing, the handholder would be classified
          under subheading 3926.90.9050 HTSUSA, which provides for other
          articles of plastics and articles of other materials of headings
          3901 to 3914: other:  other:  other, dutiable at the rate of 5.3%
          ad valorem.  This classification represents the present position
          of the Customs Service regarding the dutiable status of the
          merchandise under the proposed HTSUSA.  If there are changes
          before enactment, this advice may not continue to be applicable.

                                        Sincerely,




                                        John Durant
                                        Acting Director
                                        Commercial Rulings Division













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