HQ 950527: Tin Chests; EN 83.06; HQ 084124

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 950527

                        December 31, 1991



CLA-2 CO:R:C:M  950527 LTO

CATEGORY:  Classification

TARIFF NO.:  8306.29.00

Mr. Graham Maitland-Smith
Maitland-Smith, Ltd.
Suite 201
2427 Pennyroad
High Point, North Carolina 27265

RE:   Tin Chests; EN 83.06; HQ 084124

Dear Mr. Maitland-Smith:

     This is in response to your letter of September 26, 1991,
requesting the classification of tin chests under the Harmonized
Tariff Schedule of the United States (HTSUS).

FACTS:

     The articles in question are described as hand-painted tin
chests.  The chests vary in size, the smallest being
approximately 13 inches long, 17 inches wide, and 10 inches deep,
and the largest being approximately 29 inches long, 23 inches
wide, and 14 inches deep.  The tin chests come in several
variations, which are as follows:  tin chest (trunk), hand-
painted, rose and classical motif in water color (3 sizes); tin
chest (trunk), oval shape, black, hand-painted, grapes design (1
size); tin chest, floral design in white ground, semi-gloss
finish (1 size); and tin chest (trunk), oval shape, brown, hand-
painted, chain and anchor design (2 sizes).  The tin chests'
handles are attached to their lids.  You claim that these
articles are sold as "decorative pieces of furniture" and cannot
realistically be used for luggage because they are very heavy,
the paint would chip off during travel and there is no means of
properly securing their lids.

ISSUE:

     Whether the tin chests are classifiable under subheading

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8306.29.00, HTSUS, which provides for "statuettes and other
ornaments, of base metal . . . [o]ther."

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
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 . . . ."

     Heading 8306, HTSUS, provides for "[s]tatuettes and other
ornaments, of base metal . . . ."  The Harmonized Commodity
Description and Coding System Explanatory Notes (EN) constitute
the Customs Co-operation Council's official interpretation of the
Harmonized System.  While not legally binding, they provide a
commentary on the scope of each heading of the Harmonized System,
and are thus useful in ascertaining classification under the
System.  EN 83.06, pg. 1122, states that Heading 8306 "comprises
a wide range of ornaments of base metal . . . of a kind designed
essentially for decoration, e.g., in homes, offices assembly
rooms, churches, gardens [emphasis in original]."  EN 83.06, pg.
1122, further states that this heading covers household or
domestic articles, even though they have a utility value, "if the
usefulness of the article is clearly subordinate to its
ornamental or fancy character, . . . for example, trays so
heavily embossed that their usefulness is virtually nullified;
ornaments incorporating a purely incidental tray or container
usable as a trinket dish or ash-tray [emphasis added]."

     The tin chests are hand-painted with several different
ornate designs, including a chain and anchor design and an
elaborate "grapes" design.  The articles in question are sold as
decorative pieces, and are intended to be used in the home as
decorations.  It is our opinion that these articles are "designed
essentially for decoration."  Moreover, while they can be used
for storage, the tin chests' utility as a storage device is
"clearly subordinate" to their ornamental or fancy character.
See, e.g., HQ 084124, dated February 26, 1990 (zinc train bank's
ornamental purpose was found to be clearly subordinate to its
utilitarian purpose of saving coins).  Thus, according to GRI 1
and EN 83.06, the articles are classifiable under subheading
8306.29.00, HTSUS, which provides for "statuettes and other
ornaments, of base metal . . . [o]ther. "

HOLDING:

     The tin chests are classifiable under subheading 8306.29.00,
HTSUS, which provides for "statuettes and other ornaments, of
base metal . . . [o]ther."  The corresponding rate of duty for
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articles of this subheading is 5% ad valorem.  However, because
the Phillipines is a designated beneficiary developing country,
the rate of duty is free if the regulations for the Generalized
System of Preferences are met.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division