us-cbp-cross-rulings-hq-081216•HQ 081216: Classification under the Harmonized System for Mickey Mouse handholders, on behalf of Hasbro, Inc., imported from China.
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
- 2 -
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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