HQ 953032: Modification of NYRL 850002; Plastic Water Globes from Chinaand Taiwan; Not Household Articles of Plastics

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 953032

                        December 31, 1992


CLA-2  CO:R:C:F  953032  GGD

CATEGORY:  Classification

TARIFF NO.:  3926.40.0000

Mr. Michael J. Spain
Sonnenberg, Anderson, O'Donnell & Rodriguez
Attorneys & Counsellors at Law
200 West Adams Street, Suite 2625
Chicago, Illinois 60606

RE:  Modification of NYRL 850002; Plastic Water Globes from China
and Taiwan; Not Household Articles of Plastics

Dear Mr. Spain:

     In New York Ruling Letter (NYRL) 850002, issued March 27,
1990, three separate plastic water globes were classified in
subheading 3924.90.5000, HTSUSA, which provides for "[t]ableware,
kitchenware, other household articles and toilet articles, of
plastics."  We have reviewed that ruling and have found it to be
partially in error.  The correct classification is as follows.

FACTS: 

     The three articles at issue (item nos. 554065, 554073, and
558192) are clear plastic, liquid-filled globes, embedded in
plastic bases.  Each globe contains a teddy bear figure in a
costume suited to the particular scene depicted.  In item no.
554065, the teddy bear wears green, and is in a dancing position
next to a pot of gold.  When the globe is shaken, gold flecks
float around the figure.  In item no. 554073, the teddy bear is
costumed as Cupid.  When the globe is shaken, plastic heart
shapes float around the figure.  In item no. 558192, the teddy
bear wears a skeleton Halloween costume and holds a skull mask. 
When the globe is shaken, plastic bones float around the figure. 
                               -2-

ISSUE:

     Whether the plastic water globes should be classified in
heading 3924, HTSUSA, the provision for other household articles
of plastics; or in heading 3926, HTSUSA, the provision for other
articles of plastics.
                              
LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

     It is apparent that the subject item will be classified
according to the terms of the headings of the tariff schedule. 
Heading 3924, HTSUSA, provides for "[t]ableware, kitchenware,
other household articles and toilet articles, of plastics."  The
Explanatory Note to heading 3924 indicates that, in addition to
tableware, kitchenware, and toilet articles (letters A, B, and D,
respectively), the heading covers:

     (C)  Other household articles such as ash trays, hot water
     bottles, matchbox holders, dustbins, buckets, watering cans,
     luncheon boxes, curtains, drapes, table covers and fitted
     furniture dustcovers (slipovers).

Articles classifiable in heading 3924, HTSUSA, tend to have no
ornamental or decorative functions.

     Heading 3926, HTSUSA, provides for "[o]ther articles of
plastics and articles of other materials of headings 3901 to
3914."  The Explanatory Note to heading 3926 indicates that the
heading covers articles of plastics or other materials not
elsewhere included or specified, including (among other items)
"[s]tatuettes and other ornamental articles." 
                               -3-

     In Headquarters Ruling Letters (HRLs) 088290, dated March 6,
1991, and HRL 087878, dated May 20, 1991, this office held that
certain glass water globes were classified under subheadings
7013.99.5000 and 7013.99.8000, HTSUSA, provisions for glassware
of a kind used for...indoor decoration or similar purposes: other
glassware: other, other, other, valued over $0.30 but not over
$3.00 each (subheading 7013.99.5000), or over $3.00 but not over
$5.00 each (subheading 7013.99.8000).  The Explanatory Note to
heading 7013 indicates that in addition to decorative glassware,
the heading covers glassware such as ornamental fruit bowls,
statuettes, fancy articles (animals, flowers, foliage), and
souvenirs bearing views.

     In comparing headings 3924, 3926, and 7013, HTSUSA, it
appears that heading 3924 does not accurately describe the
costumed teddy bears in the plastic water globes.  On the other
hand, the more specific description of plastic articles
classified under heading 3926, HTSUSA, comfortably fits the
descriptions contained within heading 7013, HTSUSA, under which
the glass counterparts of the plastic water globes are
classified.

     It is our determination that the plastic water globes are
classified in subheading 3926.40.0000, HTSUSA, the provision for
other articles of plastics...statuettes and other ornamental
articles.  

HOLDING:

     The plastic water globes are classified under subheading
3926.40.0000, HTSUSA, the provision for other articles of
plastics and articles of other materials of headings 3901 to
3914: statuettes and other ornamental articles.  The applicable
duty rate for this subheading is 5.3 percent ad valorem.

     This notice should be considered a modification of NYRL
850002 pursuant to 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to NYRL 850002 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling.  However, for the
purposes of future transactions in merchandise of this type, NYRL
850002 will not be valid precedent.  We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.  
                               -4-


If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division