Reconsideration of NY 835269, silver plated zinc train bank

HQ 084124 February 26, 1990 CLA-2 CO:R:C:G 084124 JMH CATEGORY: Classification TARIFF NO.: 8306.21.00 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Reconsideration of NY 835269, silver plated zinc train bank Dear Mr. Liberati: We have been asked to reconsider New York Ruling 835269 (NY 835269), dated January 9, 1989. FACTS: The articles in question are silver plated zinc train banks imported from Taiwan by Leeber Limited of Wilmington, Delaware. NY 835269 classified these articles within subheading 7907.90.60, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Other articles of zinc..." It has been suggested that the train banks should be classified within subheading 8306.20.00, HTSUSA, as "...statuettes and other ornaments, of base metal..." ISSUE: Should the silver plated zinc train banks be classified within subheading 7907.90.60, HTSUSA, "Other articles of zinc...", or within subheading 8306.20.00, HTSUSA, "...statuettes and other ornaments, of base metal..."? LAW AND ANALYSIS: The classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUSA, 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 and according to the following provisions..." The two headings in contention are heading 7907 and 8306, HTSUSA. These heading describe: -2- 7907 Other articles of zinc... 7907.90.60 Other...Other * * * * * * * * * * * * * 8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof... 8306.21.00 Statuettes and other ornaments, and parts thereof...Plated with precious metal, and parts thereof... GRI 3(a), HTSUSA, one of the "following provisions", requires that when two headings are applicable the most specific heading is preferred. It is the opinion of this office that the train banks are clearly to be used for their ornamental purpose rather than their utilitarian purpose of saving coins. Heading 8306, which describes "...statuettes and other ornaments, of base metal..." is more specific than "Other articles of zinc..." The appropriate classification for the zinc train banks is within subheading 8306.21.00, HTSUSA. HOLDING: When more than one heading is applicable for the classification of merchandise, the most specific heading is preferred. Subheading 8306.21.00, HTSUSA, which describes "...statuettes and other ornaments, of base metal..." is more specific than the description for "Other articles of zinc..." within subheading 7907.90.60, HTSUSA. Therefore, the appropriate classification is within subheading 8306.21.00, HTSUSA. Since NY 835269 no longer reflects the position of the Customs Service, it is revoked pursuant to Section 177.9(d)(1) of the Customs Regulations. Sincerely, John Durant, Director Commercial Rulings Division