Classification of Decorative Male and Female Bunny Figures

HQ 951079 April 22,1992 CLA-2 CO:R:C:T 951079 jlj CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Mona Webster Import Dept. CC-08G Target Stores P. O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: Classification of Decorative Male and Female Bunny Figures Dear Ms. Webster: In your letter of October 22, 1991, you requested tariff classifications under the Harmonized Tariff Schedule of the United States (HTSUSA) for male and female bunny figures to be imported from Hong Kong. You submitted two samples, one female and one male. FACTS: The samples submitted are standing bunny figures, which you say will be used as Easter decorations. The body of the female figure is made of a hollow cardboard cone with hard plastic head and front paws. It is dressed in dyed paper clothing and accessories. You state that the paper and paperboard constitute its component of chief weight. The male figure is made of styrofoam and hard plastic but it is dressed in dyed paper. The styrofoam and plastic constitute its component of chief weight. The chief visual effect of both figures, however, is that of the paper clothing. The chief value component of both figures is the paper and paperboard. You state that the the figures will be sold separately, without packaging. ISSUE: What are the proper HTSUSA classifications of these figures? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. The bunny figures are primarily of plastic and of paper. The competing HTSUSA provisions are subheading 4823.90.8500, HTSUSA, which provides for other nonenumerated articles of paper, and subheading 3926.40.0000, HTSUSA, which provides for other nonenumerated articles of plastics: statuettes and other ornamental articles. GRI 3 (b), HTSUSA, states that composite goods of different components shall be classified as if they consisted of the component which gives them their essential character. The essential visual element of both bunny figures is the paper and paperboard of which their clothing is made. Paper and paperboard also constitute the component of chief value for both figures. Pursuant to GRI 3 (b), we find that the essential character of the figures is derived from the paper and paperboard component. HOLDING: Both bunny figures are classified under the provision for other articles of paper or paperboard: other: other: other: other: other, in subheading 4823.90.8500, HTSUSA, dutiable at the rate of 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division