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HQ 950333


November 27, 1991

CLA-2 CO:R:C:M 950333 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.50

Ms. Susan R. McCabe
The Hipage Company, Inc.
227 E. Plume Street
Norfolk, Virginia 23510

RE: Porcelain Santa Claus Figurines; EN 69.13; Additional U.S. Note 5(a), Chapter 69, Section XIII

Dear Ms. McCabe:

This is in response to your letter dated August 15, 1991, to Customs in Norfolk, Virginia, on behalf of Heilig Meyers Co., regarding the tariff classification of porcelain Santa Claus figurines from China under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and samples were forwarded to this office for a reply.

FACTS:

The merchandise under consideration is porcelain clay bisque molded figurines which are hand painted with non-toxic base paint. The figurines depict historical representations of Santa Claus from various countries such as 1908 Germany, 1903 Russia, 1897 Czechoslovakia, 1909 Poland, 1925 United States, and 1910 Yugoslavia. The figurines are approximately five inches in height.

ISSUE:

What is the proper tariff classification of the porcelain Santa Claus figurines under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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...."

Heading 6913, HTSUS, provides for statuettes and other ornamental ceramic articles. EN 69.13 provides that this heading covers the following:

Articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to support or contain other decorative articles or to add to their decorative effect, e.g.:

(1) Statues, statuettes, busts, haut or bas reliefs, and other figures for interior or exterior decoration; ornaments (including those forming parts of clock sets) for mantelpieces, shelves, etc., ....

HCDCS, Vol. 3, p. 923. Additional U.S. Note 5(a), Chapter 69, Section XIII, HTSUS, states that the terms "porcelain," "china" and "chinaware" embrace ceramic ware...." As the Santa Claus figurines are porcelain products, they are regarded as ceramic ware.

We are of the opinion that the Santa Claus figurines are ornamental and decorative statuettes. They have no utility value and are wholly ornamental. Heading 6913, HTSUS, is the appropriate heading for the figurines. Inasmuch as the figurines are made of porcelain, they are properly classified in subheading 6913.10.50, HTSUS.

HOLDING:

The porcelain Santa Claus figurines are properly classified under subheading 6913.10.50, HTSUS, which provides for "Statuettes and other ornamental ceramic articles...Of porcelain or china...Other...Other." This tariff provision is dutiable at the rate of 9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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