Acrylic heart in textile pouch; HQ 086611; HQ 952104; GRI 2(a); GRI 3(a); heading 3926

HQ 952674 August 9, 1993 CLA-2 CO:R:C:M 952674 LTO CATEGORY: Classification TARIFF NO.: 4909.00.40; 6307.90.99; 7117.90.50 Mr. Joel Simon Serko & Simon One World Trade Center Suite 3371 New York, New York 10048 RE: Acrylic heart in textile pouch; HQ 086611; HQ 952104; GRI 2(a); GRI 3(a); heading 3926 Dear Mr. Simon: This is in response to your letter of September 21, 1992, on behalf of Russ Berrie & Company, Inc., requesting the classification of a plastic heart in a man-made textile pouch, imported from Taiwan, under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The article in question is a plastic heart in a man-made textile pouch. The plastic heart is approximately 1 5/8 inches high and 1 1/2 inches wide and comes in a flimsy, flocked, man- made textile pouch with drawstring that measures approximately 3 inches by 2 3/4 inches. A folded decorative card, attached to the drawstring, has a flower design and the phrase, "A Token of Love," on the outside and a love poem on the inside. The heart has a small thru-hole at its top. ISSUE: Whether the plastic heart is classifiable as an article of plastics, imitation gemstones, under subheading 3926.90.40, HTSUS. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS - 2 - govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." The subheadings at issue are as follows: 3926.90.40 Other articles of plastics and articles of other materials of headings 3901 to 3914 . . . [o]ther . . . [i]mitation gemstones * * * * * * * * * * * * * 7117.90.50 Imitation jewelry . . . [o]ther . . . [o]ther . . . [v]alued over 20 cents per dozen pieces or parts Recently, in HQ 952104, dated July 13, 1993, this office considered the classification of several styles of plastic shapes (drops, ball, star, heart, ring, etc.), which are similar to the plastic heart in question. With the exception of one plastic "nugget," which was intended to resemble a precious or semiprecious stone, all of the styles had holes at their tops. In this ruling, we held that the styles with holes were classifiable, according to GRI 2(a), under heading 7117, HTSUS, as unfinished imitation jewelry. GRI 2(a) provides as follows: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. We determined that the plastic articles with holes were described in heading 7117, HTSUS, "as they impart[ed] the essential character of finished imitation jewelry through the presence of holes at their tops." We also determined that the articles in question were prima facie classifiable under heading 3926, HTSUS. We then held that the articles were classifiable under heading 7117, HTSUS, because "heading 7117, HTSUS, an eo nomine provision, is more specific than heading 3926, HTSUS, which is a general, material composition heading." See GRI 3(a). You contend that "[f]or an article of this type to become a jewelry pendant, it must have a jewelry finding, usually of - 3 - metal, such as a jump-ring or a bail which goes through the hole so that it then can be attached to a neck chain. Lacking the means to attach the heart to a neck chain it is no more than an imitation gemstone[] with a thru-hole." We disagree. Pendants without findings can be attached to chains. Moreover, string- type necklaces are normally attached to pendants without findings. According to our holding in HQ 952104, the hearts in question, which have holes at their tops, are classifiable under heading 7117, HTSUS. This office has also previously considered the classification of a similar drawstring, textile pouch. In HQ 086611, dated May 17, 1990, we held that a textile drawstring pouch, constructed of a cotton backed man-made fiber velour material and measuring approximately four inches by five inches, was classifiable under heading 6307, HTSUS, which provides for other made up textile articles. Specifically, the pouch is classifiable under subheading 6307.90.99, HTSUS. The folded decorative card is classifiable under subheading 4909.00.40, HTSUS, which provides for other printed cards bearing personal greetings, messages or announcements. HOLDING: The plastic heart is classifiable under subheading 7117.90.50, HTSUS, which provides for "[i]mitation jewelry . . . [o]ther . . . [o]ther . . . [v]alued over 20 cents per dozen pieces or parts." The corresponding rate of duty for articles of this subheading is 11% ad valorem. The drawstring, textile pouch is classifiable under subheading 6307.90.99, HTSUS, which provides for "[o]ther made up articles, including dress patterns . . . [o]ther . . . [o]ther . . . [o]ther." The corresponding rate of duty for articles of this subheading is 7% ad valorem. The folded decorative card is classifiable under subheading 4909.00.40, HTSUS, which provides for "[p]rinted or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings . . . [o]ther." The corresponding rate of duty for articles of this subheading is 4.9% ad valorem. Sincerely, John Durant, Director