CLA-2 CO:R:C:F 951398 LPF
Ms. Janet Iyoya
Western Trimming Corp.
9667 Canoga Avenue
Chatsworth, CA 91311
RE: Modification of Pre-Entry Classification Rulings 866737 and
868733; Paper Straw Hat; Decorative Peacock Chair;
Subheadings 4602.90.0000 and 4602.10.5000; Other articles
made directly to shape from plaiting materials.
Dear Ms. Iyoya:
In Pre-Entry Classification Ruling (PC) 866737 issued
October 9, 1991, a straw hat article, of paper, (Item 6206) was
classified in subheading 4823.90.8500 as other articles of paper
pulp, paper, paperboard, cellulose wadding or webs of cellulose
fibers, at a general column one duty rate of 5.3 percent ad
valorem. In PC 868733 the same article was classified in
subheading 4602.10.5000 as basketwork, wickerwork and other
articles, made directly to shape from plaiting materials, of
vegetable materials, at a temporary duty rate of 2.3 percent ad
valorem, pursuant to subheading 9903.10.38.
In PC 866737, peacock chairs, of buri, (Items 13441 and
13442) were classified in subheading 9503.90.6000 as other toys
and accessories thereof, at a general column one duty rate of 6.8
percent ad valorem.
Subsequently, we have reviewed these rulings and have found
them to be partially in error. The correct classification is as
One article at issue (Item 6206) is a straw hat, made of
paper, which includes a ribbon. It is three inches in diameter.
The other articles (Items 13441 and 13442) are peacock
chairs, made of buri (a type of palm). These articles are twelve
and sixteen inches high, respectively.
Whether the paper straw hat is classifiable in heading 4823
as other articles of paper pulp, paper, paperboard, cellulose
wadding or webs of cellulose fibers; in heading 9502 as doll
parts and accessories, or in heading 4602 as basketwork,
wickerwork and other articles, made directly to shape from
Whether the buri peacock chairs are classifiable in heading
9503 as other toys and accessories thereof or are classifiable in
heading 4602 as basketwork, wickerwork and other articles, made
directly to shape from plaiting materials.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of 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. 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
This article is classifiable by applying GRI 1, that is,
according to the terms of the applicable heading. Heading 9502
provides for dolls representing only human beings and parts and
accessories thereof, while heading 9503 provides for other toys.
The EN's to Chapter 95, HTSUSA, indicate that,
[t]his Chapter covers toys of all kinds whether
designed for the amusement of children or adults....
[e]ach of the headings of this Chapter also covers
identifiable parts and accessories of articles
of this Chapter which are suitable for use solely or
It is Customs position that the amusement requirement means that
toys should be designed and used principally for amusement. See
Additional U.S. Rule of Interpretation 1(a), HTSUSA.
Although the EN's to heading 9502 provide that hats may be
considered a part or accessory of a doll, the subject hat has
divergent uses. The crocheted structure and stiffness of the
article creates an item which consumers, understandably, may be
inclined to use as a household decoration. The article is not
"solely or principally used" as a doll accessory, nor will the
article's principal use be as a toy. See Headquarters Ruling
Letters 950129, dated December 16, 1991 and 950349, dated January
27, 1992. Thus, the paper straw hat must be classified
Heading 4602 provides for basketwork, wickerwork and other
articles, made directly to shape from plaiting materials. The
EN's to Chapter 46, HTSUSA, explain that the chapter covers
articles made by interlacing, weaving or by similar methods of
assembling unspun materials, including strips of paper, provided
it is in a state or form suitable for plaiting, interlacing or
similar processes. The paper strips of the straw hat have been
interlaced in this manner. As the article incorporates a
decorative motif, and is made to shape from plaiting materials,
it is classifiable in heading 4602. See HRL 950400, dated
November 20, 1991. Because paper is not considered a vegetable
material, the applicable subheading is 4602.90.0000.
Having determined that heading 4602 provides for the
article, there is no need to resort to the "basket" provision,
heading 4823, which provides for other articles of paper pulp,
paper and paperboard. As between the two headings, the former
appropriately and specifically provides for the product as
opposed to the latter.
Applying the analysis employed above, the peacock chairs are
not classifiable in heading 9502 or 9503. Rather, the buri
peacock chairs are classifiable in heading 4602. Because buri is
considered a vegetable material, the applicable subheading is
The paper straw hat is classifiable in subheading
4602.90.0000 as "Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from
articles of heading 4601; articles of loofah: Other." The
general column one rate of duty is 5.3 percent ad valorem.
The buri peacock chairs are classifiable in subheading
4602.10.5000 as "Basketwork, wickerwork and other articles, made
directly to shape from plaiting materials or made up from
articles of heading 4601; articles of loofah: Of vegetable
materials: Other: Other." The general column one rate of duty is
3 percent ad valorem. However, the article is subject to a
temporary duty reduction under subheading 9903.10.38, where the
general column one rate of duty is 2.3 percent ad valorem. At
the present time, the duty reduction is scheduled to expire on
December 31, 1992.
This notice should be considered a modification of Pre-
Entry Classification Rulings 866737 and 868733 pursuant to 19 CFR
177.9(d)(1). It is not to be applied retroactively to PC's
866737 or 868733 (19 CFR 177.9(d)(2)) and will not, therefore,
affect past transactions for the importation of your merchandise
under those rulings. However, for the purposes of future
transactions in merchandise of this type, PC's 866737 and 868733
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.
If such a situation arises you may notify this office and apply
for relief from the binding effects of this decision as may be
warranted by the circumstances.
John Durant, Director
Commercial Rulings Division