HQ 958283: Tariff classification of copper-plated baby shoe displayfrom Mexico or Honduras; wood frame and wood base; headings4414, 4420, 6309 and 8306; Chapter 64; Explanatory Notes toheading 6309 and 8306; GRI 3(b)

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 958283

                         November 7, 1995
CLA-2 CO:R:C:T    NLP

CATEGORY: Classification

TARIFF NO.: 8306.29.0000

Mr. Mike Prado
Heirloom Galvanoplastics
2546 Hodges Bend
Sugarland, TX 77479

RE:  Tariff classification of copper-plated baby shoe display
from Mexico or Honduras;      wood frame and wood base; headings
4414, 4420, 6309 and 8306; Chapter 64;       Explanatory Notes to
heading 6309 and 8306; GRI 3(b)

Dear Mr. Prado:

     This is in response to your letter of June 13, 1995, in
which you requested the tariff classification of a baby shoe
display under the Harmonized Tariff Schedule of the United States
(HTSUS).  The article will be imported from Mexico or Honduras. 
You submitted a photograph of the item at issue.

FACTS:

     The item at issue consists of a pair of  baby shoes
(submitted in advance by the retail customer in the U.S.) which
have been copper-plated and permanently mounted on a wooden base. 
Also mounted on the base, directly behind the shoes, is a wooden
picture frame, in which the user would display a photo of the
child.  The item is an ornamental article intended to preserve an
object of sentimental value.

ISSUE:

     What is the tariff classification of the copper-plated baby
shoes with a wooden picture frame permanently mounted on a wooden
base? 






                              -2-

LAW AND ANALYSIS:

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes.  Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.

     The article at issue is a composite good made up of
different components - a wooden base and frame and copper-plated
baby shoes.  Therefore, the article is prima facie classifiable
under different HTSUS headings and it cannot be classified
pursuant to GRI 1.  GRI 3 is applicable in this instance and
states, in pertinent part, the following:

          When by application by application of rule 2(b) or for
any other reason, 
     goods are, prima facie, classifiable under two or more
headings, classification shall be  effected as follows:

          (b)  Mixtures, composite goods consisting of different
               materials or made up of different components, and
goods put up
               for retail sale, 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,
               insofar as this criterion is applicable.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs)
may be consulted.  The ENs although not dispositive, are to be
used to determine the proper interpretation of the HTSUS.  See
T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).  EN
VIII to GRI 3(b), pg. 4, provides an interpretation of the term
"essential character" stating that:

          The factor which determines essential character will
vary as
          between different kinds of goods.  It may for example,
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.

     We find that the copper-plated baby shoes impart the
essential character to this article.  From examination, it
appears that the copper-plated shoes provide the main decorative
value to this item and is the main impetus for the purchase of
this item.  The customer is placing an order primarily for the
copper-plated baby shoes.  Therefore, it is our position that
this article is classifiable based on the copper-plated baby
shoes. 


                              -3-

     The next issue to be determined is the proper classification
of the copper-plated baby shoes.  There are three possible
headings/chapters in which this article is potentially
classifiable and they are the following:


     Heading 6309                  Worn clothing and worn textile
articles; rags

     Chapter 64                                        Footwear,
gaiter and the                                              like:
the specific four digit heading would be                              determined by the composition of the baby shoes

     Heading 8306                  Bells, gongs...statuettes and
other ornaments, of                               base metal

     The first possible classification for the copper-plated baby
shoes is in heading 6309, HTSUS.  According to the ENs to heading
6309, page 870, to be classifiable in this heading the article
must meet two requirements: 1) they must show signs of
appreciable wear and 2) they must be presented in bulk or in
bales, sacks or similar bulk packings.  As the baby shoes are not
presented in bulk, they  are not classifiable in heading 6309,
HTSUS.   The copper-plated baby shoes are also not classifiable
as footwear in Chapter 64, HTSUS, as, in their condition on
importation, they are not usable as footwear.

     The third alternative classification for the copper-plated
baby shoes is in heading 8306, HTSUS.  The ENs to heading 8306
state the following:

          This group comprises a wide range of ornaments of base
metal (whether 
     or not incorporating subsidiary non-metallic parts) of a
kind designed essentially 
     for decoration, e.g., in homes, offices, assembly rooms,
churches. gardens.

          It should be noted that the group does not include
articles of more specific     headings of the Nomenclature, even
if those articles are suited by their nature or finish as   ornaments.
          
          This group covers articles which have no utility value
but are wholly ornamental,    and articles whose only usefulness
is to contain or support other decorative articles or to    add
to their decorative effect....

The article at issue has no utility value and is wholly
ornamental.  Moreover, as discussed in the preceding paragraph,
there is no other heading that more specifically describes these
articles.  Therefore, given the composition and use of the baby
shoes, they are properly classifiable as ornaments of base metal
in heading 8306, HTSUS.

                              
                              -4-

HOLDING:

     Pursuant to GRI 3(b), the instant copper-plated baby shoe
display is classifiable in subheading 8306.29.0000, HTSUS, which
provides for  "Bells, gongs...statuettes and other ornaments, of
base metal...; Statuettes and other ornaments, and parts thereof:
Other."  The rate of duty is 4%.

     Pursuant to 19 U.S.C. 2465(a), as amended by section 601 of
the Uruguay Round Agreements Act, 19 U.S.C. 2465 note, Pub.L.
103-465, 108 Stat. 4990 (1994), duty-free treatment under the
Generalized System of Preferences (GSP) expired on July 31, 1995. 
At the present moment, GSP has not been renewed.  Enclosed for
your information is a copy of a Federal Register notice that
discusses the procedures to be followed in the event the GSP was
not renewed.  In addition, we suggest that you contact your local
Customs office before importing the merchandise to find out the
status of the GSP.


                              Sincerely,



                              John Durant, Director
                              Tariff Classification Appeals
Division