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HQ 950413


October 10, 1991

CLA-2 CO:R:C:M 950413 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.50

Ms. Joan Dick
F.W. Woolworth Co.
233 Broadway
New York, NY 10279

RE: Ceramic house with light; ornamental and decorative ceramic articles; festive articles; Modification of HRL 089559; Headings 6913 and 9505

Dear Ms. Dick:

This ruling is in response to your letter dated September 18, 1991, on behalf of F.W. Woolworth Co., in which you requested reconsideration of Headquarter's Ruling Letter (HRL) 089559, dated September 11, 1991, concerning the classification of a ceramic house under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

HRL 089559 dealt with the classification of a ceramic house with a UL light cord that connects into a socket and a bulb which lights up the house. The house, which will be imported by F.W. Woolworth Co., is a depiction of a country store decorated with holly and a wreath. The issue was whether the ceramic house was classifiable as a festive article in Heading 9505, HTSUSA, or in Heading 6913, HTSUSA, as statuettes and other ornamental ceramic articles. The composition of the house was not specified. As a result, we classified the house in subheading 6913.90.50, HTSUSA, which provides for statuettes and other ornamental ceramic articles, other than of porcelain or china, other, other.

Your letter states that the ceramic house is made of porcelain and therefore, it should be classified in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental ceramic articles, of porcelain, other.

ISSUE:

Whether the porcelain house is classifiable as a festive article in Heading 9505, HTSUSA, or in Heading 6913, HTSUSA, as statuettes and other ornamental ceramic articles.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order.

Heading 9505, HTSUSA, provides for festive, carnival, and other entertainment articles. The Harmonized Commodity Description and Coding Sytem Explanatory Notes for the HTS, although not dispositive, are to be looked to for the proper interpretation of the HTS. The Explanatory Note to Heading 9505, HTSUSA, indicates that the heading covers:

(A) Festive, carnival or other entertainment articles which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular holiday are also classified here.

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.

Articles classifiable in Heading 9505, HTSUSA, tend to have no other function than decoration. Heading 9505, HTSUSA, is generally regarded as a use provision. Hence, Additional U.S. Rule of Interpretation 1(a) must be reviewed.

Additional U.S. Rule of Interpretation 1(a) indicates that:

In the absence of special language or context which otherwise requires--
(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

While the subject item is decorative, ceramic houses as a class or kind of merchandise are not specifically holiday related; they are used all year round and come in a wide variety of motifs. Accordingly, the instant ceramic house is not classified as a festive article in Heading 9505, HTSUSA. Classification must be found elsewhere.

Heading 6913, HTSUSA, provides for statuettes and other ornamental ceramic articles. The Explanatory Notes to Heading 6913, HTSUSA, provide 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, haus or bas reliefs, and other figures for interior or exterior decoration; ornaments (including those forming parts of clock sets) for mantel pieces, shelves, etc.,....

As held in HRL 089559, the ceramic house is ornamental and decorative. Heading 6913, HTSUSA, is the appropriate heading for the instant ceramic house. Inasmuch as it is made of porcelain it is classified in subheading 6913.10.50, HTSUSA.

HOLDING:

The porcelain house is classifiable in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental ceramic articles, of porcelain, other. The rate of duty is 9 percent ad valorem.

HRL 089559 is hereby modified pursuant to 19 CFR

Sincerely,

John Durant, Director
Commercial Rulings Division

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