us-cbp-cross-rulings-hq-086698•HQ 086698: Classification of articles of beads
HQ 086698: Classification of articles of beads
us-cbp-cross-rulings-hq-086698HQ 086698: Classification of articles of beadsGuidance
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 086698
April 9, 1990
CLA-2 CO:R:C:G 086698 CB
CATEGORY: Classification
TARIFF NO.: 3926.90.3500
Leonard M. Fertman, Esq.
2049 Century Park East
Suite 1800
Los Angeles, CA 90067
RE: Classification of articles of beads
Dear Mr. Fertman:
This is in response to your letter of March 21, 1990, on
behalf of Rumplestilskins Designs requesting a classification
ruling under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
Several samples were submitted with your request. The
beaded articles come in varying widths and you have stated they
are to be used for lampshades. The beads are of plastic and are
attached to a 5/8 inch piece of man-made fiber fabric. According
to your letter, the beads are strung for convenience in
transportation and to facilitate the attachment of the beads to
the lamp shade. You have also stated that when attached to the
lamp shade the fabric is completely obscured.
ISSUE:
Whether the subject beads are classifiable in Chapter 39,
HTSUSA, as an article of plastic or in Chapter 58, HTSUSA, as a
trimming?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes, and then, if necessary, in accordance with the
remaining GRI's.
-2-
The sample at issue consists of composite goods classifiable
in different headings which describe the component materials.
The bead portion is classifiable in Chapter 39, HTSUSA, as an
article of plastic, while the textile portion is classifiable in
Chapter 58, HTSUSA, as a trimming. GRI 3(b) provides that
composite goods consisting of different materials "...which
cannot be classified by reference to 3(a), shall be classified as
if they consisted of the material or component which gives them
their essential character...." The Explanatory Notes to GRI 3(b)
state that the factors which determine the essential character
will vary as between different kinds of goods. The 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. The
Explanatory Notes constitute the official interpretation of the
tariff at the international level.
With regard to the subject merchandise, the essential
character of this composite good is imparted by the beads. Once
sewn onto the lamp shade the fabric portion is completely
obscured. The beads impart the decorative appearance required
for the lamp shade. The beads are greater in quantity, weight,
and value, and also play a greater role in relation to the use of
the goods. Therefore, subject merchandise is classifiable in
heading 3926, HTSUSA, as an article of plastic.
HOLDING:
The subject articles of beads are classifiable in subheading
3926.90.3500, HTSUSA, which provides for other articles of
plastics...beads, bugles and spangles...articles thereof, not
elsewhere specified or included, other. The rate of duty is 6.6
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
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