CLA-2:RR:CR:GC 961344 AML

Port Director of Customs
1000 2nd Avenue
Seattle, Washington 98104-1049

RE: Protest 3001-96-100756; Unassembled acrylic display cases with wood frames

Dear Port Director:

The following is our decision regarding protest 3001-96-100756, dated October 15, 1996, concerning your classification of acrylic display cases with wood frames pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Photocopies of the display cases were provided for our examination.

FACTS:

The products consist of unassembled rectangular display cases made of acrylic plastic with wooden frames. The accompanying literature describes the cases as being available in two sizes: a small display case, 10" square and 18" in height; and a large display case, 12" square and 22" in height. It is claimed that each case is designed to hold and display dolls and collectibles. It appears from the photocopies that when assembled, the wood components act as a frame for the acrylic components which are set in the wooden framework. The products were entered on April 9, 1996 and May 27, 1996, and the entries were liquidated on July 19 and September 6, 1996. The protest was timely filed on October 15, 1996.

ISSUE:

Whether an acrylic display case with a wooden frame should be classified under subheading 3926.90.55, HTSUS, as other household articles of plastics, subheading 3926.90.98, HTSUS, as other articles of plastic, or subheading 4420.90.80, HTSUS, as other cases of wood, or under subheading 9502.99.00, HTSUS, as other parts and accessories for dolls representing only human beings?

LAW and ANALYSIS:

Classification of imported merchandise for rate of duty and statistical purposes is accomplished pursuant to the Harmonized Tariff Schedule of the United States (HTSUS). Classification under the HTSUS is guided by the General Rules of Interpretation of the Harmonized System (GRI's). GRI 1, HTSUS, states in part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes[.]” GRI 2(a), HTSUS, provides in pertinent part that “[a]ny reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.” The components of the product shipped together in a single container can only be assembled to form the finished product. However, consideration of the role of the component parts is required to determine the essential character.

The applicable headings and subheadings under consideration are as follows:

3924 Tableware, kitchenware, other household articles and toilet articles, of plastics:

3924.90.55 Other.

* * *

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:

3926.90.98 Other.

* * *

4420 Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:

4420.90.80 Other.

* * *

9502 Dolls representing only human beings and parts and accessories thereof:

Parts and accessories:

9502.99.00 Other.

Counsel for the protestant claims that the products should be classified under subheading 9502.99.00, HTSUS, as other parts and accessories for dolls representing only human beings. Consideration of the relevant chapter notes and previous rulings reveals that the acrylic display cases are not, by definition, parts and accessories for dolls representing only human beings.

Note 3, Chapter 95, HTSUS provides:

3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

When interpreting and implementing the HTSUS, the Explanatory Notes (EN’s) of the Harmonized Commodity Description and Coding System may be utilized. The EN’s, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The guidance of the EN's is necessary in the instant analysis.

EN 95.02, p.1711, provides in pertinent part:

Parts and accessories of dolls of this heading include: heads, bodies, limbs, eyes (other than those unmounted of glass, of heading 70.18), moving mechanisms for eyes, voice-producing or other mechanisms, wigs, dolls’ clothing, shoes and hats [emphasis in original].

The display cases made of acrylic and wood and which are sold separately from any other product can in no reasonable manner be construed, with proper consideration of the above-cited chapter and general Explanatory Notes, to be parts or accessories of dolls representing only human beings. Taken as entered, unassembled, without any article entered with it to immediately be displayed within it, the product is simply a display case. It is not “solely” or “principally” intended for display of dolls of heading 9502; nor can the product be construed as a part or accessory of such a doll, especially as delineated by the Explanatory Note.

In support of its position, protestant cites and relies upon New York Ruling Letter (NY) 872070, dated March 25, 1992, wherein Customs held that a doll stand with a hardwood base, a metal support bar and an adjustable insert that fastened around a doll’s waist was designed for use principally with a doll representing only human beings and was therefore classifiable as an accessory for such use. The product is readily distinguishable from the display case classified in NY 872070, dated March 25, 1992; the product contains no supports or metal inserts specifically intended for the display of a doll. Upon assembly, there exists a display case which can be used for any number of articles other than dolls (e.g., floral arrangements, keepsakes, souvenirs). Accordingly, we find that the acrylic display cases are not parts and accessories for human dolls.

The question for classification purposes is whether the acrylic or the wood component imparts the essential character of the cases. It appears from the photocopies that the acrylic components predominate the bulk of the cases. As such, the acrylic appears to be of more importance to the function, since the acrylic protects the contents and allows a clear display.

The cases are described by heading 3924 or 3926, HTSUS, which provide for articles of plastic. Because they are comprised of two separate and distinct component materials, the wooden frames require consideration as well. Therefore, the heading in which the cases must be classified cannot be determined pursuant to GRI 1. Resort must then be made to the remaining GRI’s.

GRI 2 (b) provides in pertinent part that “[a]ny reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance [and] [t]he classification of goods consisting of more than one material or substance shall be according to the principles of [GRI] 3.”

GRI 3 states, in pertinent part:

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

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets 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.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in the numerical order among those which equally merit consideration.

EN V to GRI 3(a), p. 4, states in pertinent part that “when two or more headings each refer to part only of the materials contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description than the others. In such cases, the classification shall be determined by [GRIs] 3(b) or 3(c).” The product under consideration is one in which different materials form a practically inseparable whole. Resort then, to GRIs 3(b) and 3(c) must be made in order to make a classification.

EN VII to GRI 3(b), p. 4, states that in “all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”

The term “essential character” is not defined within the HTSUS, GRI’s or EN’s. EN VIII to GRI 3(b), p. 4, gives guidance, stating that:

[t]he 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.

Recently, there have been several decisions by the Court of International Trade (CIT) which addressed “essential character” for purposes of GRI 3(b). Better Home Plastics Corp. v. United States, 916 F. Supp. 1265 (CIT 1996), affirmed, 119 F. 3rd 969 (Fed. Cir. 1997), involved the classification of shower curtain sets, consisting of an outer textile curtain, inner plastic magnetic liner, and plastic hooks. The Court examined the role of the constituent materials in relation to the use of the goods and found that, although the relative value of the textile curtain was greater than that of the plastic liner, and that although the textile curtain also served protective, privacy and decorative functions, because of the fact that the plastic liner served the indispensable function of keeping water inside the shower, the plastic liner imparted the essential character upon the set. See also Mita Copystar America, Inc. v. United States, 966 F. Supp. 1245 (CIT 1997), motion for rehearing and reconsideration denied, 994 F. Supp. 393 (CIT 1998), and Vista International Packaging Co. v. United States, 19 CIT 868, 890 F. Supp. 1095 (1995), in which the Court also looked to the role of the constituent material in relation to the use of the goods to determine essential character.

Consideration of the acrylic cases reveals that although the wood frame provides support and aesthetically enhances the product, it is the acrylic panels which impart the essential character of the product - they protect the contents housed therein, and facilitate the display of the article. The clear acrylic plastic is the primary constituent material which accomplishes this function. The essential character of the case is imparted by the acrylic components.

We note that the other criteria listed in EN VIII to GRI 3(b) (bulk, quantity, weight or value) also lead to the conclusion that the acrylic plastic component of the article imparts the essential character of the case.

This decision is also consistent with HQ 962331, dated January 19, 1999, in which we classified similar articles under subheading 3926.90.98, HTSUS, as other articles of plastics. As was the case in HQ 962331, the contents displayed by the acrylic containers may be considered to be decorative or ornamental; however, the cases, in and of themselves, cannot be considered to be ornamental. There is nothing unique to this article which would make it useful solely or principally as an accessory for dolls representing only human beings. The cases can be used to house and display innumerable other articles, such as flower arrangements, figurines or other collectibles. It is the item displayed which is ornamental, not the acrylic container.

HOLDING:

The products, clear acrylic display cases with wood frames, are classified in subheading 3926.90.98, HTSUS (1996), which provides for other articles of plastic, other. The 1996 column 1, general rate of duty is 5.3% ad valorem.

The protest is DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of this decision. Sixty days from the date of this decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, the World Wide Web at customs.ustreas.gov, and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division