CLA-2 CO:R:C:G 083515 NLP
Tariff NO.: 6307.90.9050
Mr. Steven Papier
H.Z. Bernstein Co., Inc.
One World Trade Center
Suite 1973
New York, New York 10048
RE: Tariff Classification of Alf Heads
Dear Mr. Papier:
This is in response to your inquiry of December 9, 1988, on
behalf of S. Goldberg & Co., Inc., for classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of Alf
heads for children's slippers. A sample was submitted for
examination.
FACTS:
The sample at issue is an article in the shape of the head
of the alien ALF character. It is designed to be attached to
children's slippers. The Alf head is made of a molded plastic.
The plastic form is completely covered with a textile flocking
and with a plush textile fabric to simulate fur.
The Alf head is produced in Korea, China and Thailand.
ISSUE:
Whether the Alf head is classifiable under heading 9503? If
not classifiable under heading 9503, what is the HTSUS tariff
classification of the Alf head?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
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Heading 9503, HTSUS, provides for other toys; reduced size
(scale) models and similar recreational models, working or not;
puzzles of all kinds; and accessories thereof. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes for Chapter 95 state
that the chapter covers toys of all kinds whether designed for
the amusement of children or adults. It is our opinion that the
Alf head is not considered a toy because it is not so designed
and any amusement derived from it will be incidental to its
principal function. The Alf heads are designed principally as
ornamentation or adornment on children's slippers. Thus,
classification in heading 9503 is inappropriate.
The next issue to be decided is the proper HTSUS
classification of the Alf head. The head could be classified in
either of two subheadings; in 6307.90.9050, as other made up
articles of textile materials, if the essential character is
considered to be textile, or in 3926.90.9050, which provides for
other articles of plastics, if the essential character is
considered to be plastic.
When goods are prima facie classifiable under two or more
headings, classification is made on the basis of GRI 3.
GRI 3(b) states, in pertinent part:
(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) ]which requires that
goods be classified, if possible, under the
more specific of the competing provisions[,
shall be classified as if they consisted of
the material or component which gives them
their essential character, insofar as this
criterion is applicable.
Explanatory Note VIII to GRI 3(b) provides 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.
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In this case, the essential character of the Alf head is not
readily apparent. Each component of the head plays an essential
role in its makeup. The molded plastic provides the structural
integrity and form of the Alf head, while the textile fabric
provides the visual and decorative effect of the head and is
superior in weight to the plastic. When, as in the instant case,
the component which gives the product its essential character
cannot be determined, classification is ascertained by utilizing
GRI 3(c). GRI 3(c) states that:
]w[hen goods cannot be classified with reference
to 3(a) ]heading with the most specific description[
or 3(b) ]material or component imparting the essential
character[, they shall be classified under the heading
which occurs last in numerical order among those which
equally merit consideration.
The headings that equally merit consideration are 3926 and 6307.
Therefore, pursuant to GRI 3(c), classification is under heading
6307.
HOLDING:
The Alf head is classifiable in subheading 6307.90.9050,
which provides for other made up articles of textile material,
including dress patterns, other, other, other. The rate of duty
is 7% ad valorem.
Pursuant to Section 502(a)(3) of the Trade Act of 1974 (19
U.S.C. Section 2462(a)(3)) and General Note 3(c)(ii)(A), HTSUS,
Thailand has been designated a beneficiary developing country for
the purposes of the Generalized System of Preferences (GSP),
provided for in Title V of the Trade Act of 1974, as amended (19
U.S.C. Section 2461 et seq.) Provided all applicable
requirements are met under the GSP program, this merchandise,
when produced in Thailand, may be entered free of duty.
Otherwise, the above rate of duty of 7% ad valorem is
applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division