CBP Ruling J89446 — The tariff classification of decorative articles from Thailand.

Tariff classification

Headings: 3926

GRI rules applied: GRI 1, GRI 3, GRI 3(b), GRI 3(c)

Product description

Item 91015 (UPC 7-08820-04517) consists of 24 decorative articles described as “mini bean balls” in a clear acetate box. Item 91014 consists of 3 decorative “bean balls” in an acetate box. The mini bean balls measure approximately 1½ inches in diameter while the standard size bean balls measure approximately 2 ½ inches in diameter. The balls consist of foamed plastic spheres with various kinds of beans and seeds glued to the outer surface. The standard size bean balls include one ball covered with red beans, one covered with yellow corn kernels and one covered with millet seeds. The mini bean balls are covered with red beans, green beans, black beans, tan beans, corn kernels and millet seed. The bean balls are used as decorative articles. The samples are being returned as you requested. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the bean balls in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the bean balls will be classified in accordance with GRI 3(c) in the provision for articles of plastics.

CBP rationale

The applicable subheading for the decorative bean balls will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles.

Full text

NY J89446 October 24, 2003 CLA-2-39:RR:NC:SP:221 J89446 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of decorative articles from Thailand. Dear Mr. Morse: In your letter dated September 26, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling. Two samples were submitted with your request. Item 91015 (UPC 7-08820-04517) consists of 24 decorative articles described as “mini bean balls” in a clear acetate box. Item 91014 consists of 3 decorative “bean balls” in an acetate box. The mini bean balls measure approximately 1½ inches in diameter while the standard size bean balls measure approximately 2 ½ inches in diameter. The balls consist of foamed plastic spheres with various kinds of beans and seeds glued to the outer surface. The standard size bean balls include one ball covered with red beans, one covered with yellow corn kernels and one covered with millet seeds. The mini bean balls are covered with red beans, green beans, black beans, tan beans, corn kernels and millet seed. The bean balls are used as decorative articles. The samples are being returned as you requested. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the bean balls in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, no single component imparts the essential character, and the bean balls will be classified in accordance with GRI 3(c) in the provision for articles of plastics. The applicable subheading for the decorative bean balls will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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