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HQ 952008

December 29, 1992

CLA:-2 CO:R:C:F 952008 LPF


TARIFF NO.: 3926.40.00

Mr. Joel Simon
Serko and Simon
One World Trade Center - Suite 3371
New York, NY 10048

RE: Glass globe with plastic rabbit and basket; Heading 3926, HTSUSA; Article of plastic; Not 7013, glassware of a kind used for indoor decoration or similar purposes; HRL 089372, 087878, 088290 and 088067.

Dear Mr. Simon:

This is in response to your letter of June 8, 1992 on behalf of Russ Berrie and Company, Inc. Your inquiry requests the proper classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a glass globe containing a plastic rabbit set on a plastic basket, item # 13049. You submitted a sample with your request for a binding ruling.


The article at issue, imported from China, consists of a glass globe, or dome, containing the figure of a plastic rabbit which rests on a base in the form of a plastic basket with artificial grass. A cap in the form of a plastic ribbon rests on top of the dome. Thus, the globe portion of the product (the central portion) is framed by a base (plastic basket) and cap (plastic ribbon).

The article measures approximately 3-1/2 inches in height and has a circumference of approximately 1-1/2 inches. The basket and plastic rabbit figure are valued at $9.50 per dozen. The water globe and artificial grass are valued at $4.10 and $.60 per dozen, respectively.


Whether the glass globe with plastic rabbit and basket is classifiable in 7013 as glassware for indoor decoration or similar purposes or in 3926 as an other article of plastic.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported 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 good 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.

Since no HTSUSA heading provides for the article, as a whole, it is not classifiable at the GRI 1 level. Thus, we turn to GRI 3(a) to classify the article in the HTSUSA heading providing for one of its components: either the glass globe in heading 7013, or the plastic basket and rabbit in heading 3926. GRI 3(a) explains, in pertinent part, that goods which are classifiable under two or more headings are classified under the heading which provides the most specific description of the good. However, all such headings are regarded as equally specific when each refers to only part of the goods.

Each of the possible headings, in this case, refers to only part of the good. Since the headings are, thus, regarded as equally specific, we do not classify the article by GRI 3(a) but rather by GRI 3(b).

GRI 3(b) provides that articles made up of different components, that is, composite goods, shall be classified as if they consisted of the component which gives them their essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. EN VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of a constituent material in relation to the use of the article are indicia of essential character.

You submit that the plastic basket and rabbit imparts the essential character to this article. In this regard, you cite Headquarters' Ruling Letter (HRL) 089372, issued January 29, 1992, where a glass globe on a swan was classified in heading 6810, the provision for the cement swan, which provided the article's essential character. Other cases which present the same issue are HRL's 087878, issued May 20, 1991; 088290, issued March 6, 1991; and 088067, issued February 11, 1991, where the essential character of these articles was imparted by the glass globe.

We note that the combined value of the plastic basket and rabbit figure is greater than the value of the glass globe. Although the bulk and weight of the two components appear about equal, the plastic basket and rabbit component distinguishes the article, especially in light of the fact that the plastic component is found both outside and within the globe. In contrast to some prior rulings, the subject glass globe is not substantial, as would be the case with glass globe collectable articles. Rather, the glass globe merely enhances the appearance of the plastic bunny and basket component. The article is classifiable in heading 3926.


The glass globe with plastic bunny and basket is classifiable in subheading 3926.40.00, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The general column one rate of duty is 5.3 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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