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HQ 084080


July 3, 1989

CLA-2 CO:R:C:G 084080 SS, NY 837792

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500, 6913.10.50000

Mr. Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
New York, New York 10048

RE: Classification of a porcelain figure of a Santa and Boy Christmas ornament

Dear Mr. Simon:

This letter is in response to your request dated March 6, 1989, on behalf of RUSS BERRIE & COMPANY, INC., addressed to our New York office concerning a classification ruling of a porcelain figurine of a Santa and Boy Christmas ornament, item 9732, a product of Taiwan, under the Harmonized Tariff Schedule of the United Stated (HTSUS).

FACTS:

The merchandise under consideration is a porcelain figurine depicting a scene of a Santa Claus holding an open bag of gifts and a young boy reaching into the bag for a gift. The figurine is approximately 4 inches in height, and the Santa Claus is decorated with the traditional Christmas motif.

ISSUE:

Whether a porcelain figurine decorated in Christmas motif and representing a traditional Christmas activity, is properly classifiable as ornamental ceramic articles under subheading 6913.10.5000, HTSUS, or as Christmas ornaments under subheading 9505.10.2500, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Interpretative Rules (GRI's). Under GRI 1, the primary consideration in the classification of goods is the terms of the heading itself which must be read in conjunction with the relative Section or Chapter notes.

Heading 6913, HTSUS, provides for statuettes and other ornamental ceramic articles. Heading 9505 provides for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes.

GRI 3 applies when goods are, prima facie, classifiable under two or more headings. GRI 3 (a) states that "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description.

In the instant case, the porcelain figurine is described under both headings 6913, and 9505, HTSUS. However, heading 6913 describes ornamental ceramics articles while heading 9505, HTSUS, describes festive articles. The figurine under consideration represents a traditional Christmas activity. Further, this article is designed, manufactured, advertised and marketed as a Christmas article. In light of these facts, the article in issue is more specifically described under heading 9505, HTSUS.

HOLDING:

The merchandise under consideration, a porcelain figure of a Santa and Boy Christmas ornament, is properly classifiable under subheading 9505.10.2500, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments other than of wood, dutiable at a rate of 5 per cent ad valorem.

Sincerely,

John Durant, Director

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