Miniature, plastic, three-dimensional, cartoon-character figures with attached metal clips

HQ 086641 June 12, 1990 CLA-2 CO:R:C:G 086641 RFC CATEGORY: Classification TARIFF NO.: 3926.90.9050 Mr. Louis S. Shoichet Siegel, Mandell & Davidson One Whitehall Street New York, NY 10004 RE: Miniature, plastic, three-dimensional, cartoon-character figures with attached metal clips Dear Mr. Shoichet: This ruling letter is in response to your request of February 20, 1990, on behalf of Avon Products, Inc., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain miniature, plastic, three-dimensional, cartoon-character figures with attached metal clips. The goods are imported from China and a sample was submitted for examination. FACTS: The sample consists of a miniature (approximately two inches high), plastic, three-dimensional, cartoon-character figure with an attached metal clip. The goods are marketed as "zipper pulls" for children's clothing items containing zippers. The goods come in two types: a figure depicting the cartoon-character Mickey Mouse (PP 81984) and a figure depicting the cartoon-character Minnie Mouse (PP 81987). ISSUE: Whether a miniature, plastic, three-dimensional, cartoon- character figure with an attached metal clip which is marketed for use as a "zipper pull" for children's clothing items containing zippers should be classified within the HTSUSA under subheading 3926.20.5050 (other plastic articles of apparel and clothing accessories) or under subheading 3926.90.9050 (other articles of plastics). LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 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...." In your request, you assert that because they are marketed or intended for used with children's clothing items, the above- described goods are properly classified under subheading 3926.20.5050, HTSUSA, providing for other plastic articles of apparel and clothing accessories. The above-described goods, however, have uses other than as zipper pulls for children's clothing items. For example, the goods could be used as zipper pulls for such non-clothing items as bags, knapsacks, and soft luggage. Moreover, the goods could be used as ornaments on such non-zipper items as key rings and footwear. As a result of their multiple uses and applications, the above-described goods are not properly classified under subheading 3926.20.5050. Rather, not being elsewhere provided for or included in the HTSUSA, the goods are properly classified under subheading 3926.90.9050, providing for "other articles of plastics." HOLDING: The above-described goods are classified under subheading 3926.90.9050, HTSUSA, which provides for other articles of plastics, other, other, other. The rate of duty is 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division