HQ 951079: Classification of Decorative Male and Female Bunny Figures

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 951079
                          April 22,1992


CLA-2 CO:R:C:T 951079 jlj

CATEGORY: Classification

TARIFF NO.: 4823.90.8500

Ms. Mona Webster
Import Dept. CC-08G
Target Stores
P. O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: Classification of Decorative Male and Female Bunny Figures

Dear Ms. Webster:

     In your letter of October 22, 1991, you requested tariff
classifications under the Harmonized Tariff Schedule of the
United States (HTSUSA) for male and female bunny figures to be
imported from Hong Kong.  You submitted two samples, one female
and one male.

FACTS:

     The samples submitted are standing bunny figures, which you
say will be used as Easter decorations.  The body of the female
figure is made of a hollow cardboard cone with hard plastic head
and front paws.  It is dressed in dyed paper clothing and
accessories.  You state that the paper and paperboard constitute
its component of chief weight.

     The male figure is made of styrofoam and hard plastic but it
is dressed in dyed paper.  The styrofoam and plastic constitute
its component of chief weight.

     The chief visual effect of both figures, however, is that of
the paper clothing.  The chief value component of both figures is
the paper and paperboard.

     You state that the the figures will be sold separately,
without packaging.

ISSUE:

     What are the proper HTSUSA classifications of these figures?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.

     The bunny figures are primarily of plastic and of paper.
The competing HTSUSA provisions are subheading 4823.90.8500,
HTSUSA, which provides for other nonenumerated articles of paper,
and subheading 3926.40.0000, HTSUSA, which provides for other
nonenumerated articles of plastics: statuettes and other
ornamental articles.

     GRI 3 (b), HTSUSA, states that composite goods of different
components shall be classified as if they consisted of the
component which gives them their essential character.  The
essential visual element of both bunny figures is the paper and
paperboard of which their clothing is made.  Paper and paperboard
also  constitute the component of chief value for both figures.
Pursuant to GRI 3 (b), we find that the essential character of
the figures is derived from the paper and paperboard component.

HOLDING:

     Both bunny figures are classified under the provision for
other articles of paper or paperboard: other: other: other:
other: other, in subheading 4823.90.8500, HTSUSA, dutiable at the
rate of 5.3 percent ad valorem.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division