CLA-2 R:C:F 957825 ALS
Ms. Roxane Pfeiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: Decorative Heads for Soap and Bubble Bath Containers
Dear Ms. Pfeiffer:
This is reference to your letter of March 6, 1995, to our
Minneapolis, MN, office requesting a binding ruling as to the
subject containers which are in the form of Sesame Street and
Snoopy characters. Your request was answered by our NY Seaport
Area Office as to all issues you raised except as to
classification of the heads of the characters, if imported
separately. That portion of your request was forwarded to this
office for reply.
FACTS:
The articles under consideration are plastic decorative
heads of various Sesame Street and Snoopy characters which are
imported separately from the plastic containers, which form the
body of the related character, to which they will be attached
subsequent to importation. The decorative heads are overcaps,
i.e., they fit onto the plastic caps on the containers, and,
thereby produce the completed character. The containers, which
are imported empty, are filled after importation. The products
are only marketed in their completed form.
ISSUE:
What is the classification of plastic decorative heads when
separately imported from the soap and bubble bath containers to
which they will be attached subsequent to importation and prior
to marketing?
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LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
the classification is determined first in accordance with the
terms of the headings and any relative section and chapter notes.
If GRI 1 fails to classify the goods and if the headings and
legal notes do not otherwise require, the remaining GRI's are
applied taken in order.
The products under consideration are plastic heads of
various cartoon-type characters. Subsequent to importation these
heads are attached to containers in the shape of the body of the
relative characters and fit over plain plastic caps which seal
the containers and prevent spillage of its contents which are
added subsequent to importation. These heads, which are only
marketed with the containers, are sometimes separately imported
for inventory purposes in case the same type of heads which are
imported with the containers arrive in damaged condition. We
understand that the heads do not significantly differ in value
from the containers to which they will be attached.
We initially considered whether the heads were being
imported as a marketing tool or whether they were being imported
for the amusement value and were, therefore, classifiable in
subheading 9503.49.0020, HTSUSA. In this regard, we considered
Headquarters Rulings Letter (HRL) 951309, dated April 26, 1993,
which covered a non-human figure which formed the cap of a plain
plastic tube of candy. In that case the cap was more substantial
and of significantly greater value than the container. It gave
the container its commercial identity. This is not true in the
instant case. Although the decorative heads may be a source of
amusement to children, we believe that their primary purpose is
to make the soap or bubble bath, with which the containers will
be filled, more marketable. The decorative heads are not
primarily imported for play purpose. We, therefore, concluded
that classification in the above subheading was not appropriate.
We next considered whether these decorative heads might be
classifiable in subheading 3926.40.0000, HTSUSA, which provides
for other articles of plastic...statuettes and other ornamental
articles. In considering whether these heads were ornamental we
consulted various dictionaries and a number of prior Headquarters
rulings. Those sources all seemed to use the term ornamental to
refer to items which enhanced the appearance of completed - 3 -
articles to which they were attached. While the instant articles
enhance the containers to which they are attached, their primary
purposes is to complete the design of the containers. While the
heads are not caps, the containers would be incomplete and
probably not marketable without the heads.
Since the decorative heads, which do not have a commercial
identity aside from the specially shaped containers to which they
are attached, do not meet the requirements for classification as
toys or other articles provided for more specifically elsewhere
in the tariff schedule, we have concluded that they should be
classified under the provision for other articles of plastics,
other.
HOLDING:
Plastic decorative head overcaps in the shape of various
non-human cartoon-type characters which are designed to be
attached to containers in the shape of the body of the relative
cartoon-type character which will be filled with soap or bubble
bath subsequent to importation are classifiable in subheading
3926.90.9890, HTSUSA. Articles classifiable in that subheading,
which provides for other articles of plastics, other, are subject
to a general rate of duty of 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division