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HQ 950932


March 24, 1992

CLA-2 CO:R:C:F 950932 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036

RE: "Sweetheart Valentine Figurines" in subheading 3926.40.0000; Other articles of plastics or materials in headings 3901 to 3914, Statuettes and other ornamental articles; Not festive articles in heading 9505.

Dear Mr. Eisen:

This is in response to your letter of November 21, 1991, submitted on behalf or your client Avon Products, Inc., regarding the proper classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of "Sweetheart Valentine Figurines," imported from China and/or Taiwan.

FACTS:

The merchandise at issue consists of three different plastic Valentine figurines, each part of the Avon "Sweetheart Valentine Figurine" Gift Collection Series.

The first figurine, item #PP 97611, measuring approximately 2-1/2 inches in height, features a red, heart-shaped figure (constructed with arms, hands, legs and feet), depicted watering small heart-shaped "flowers." The phrase "Love Grows" is printed along the front of the base of the figurine.

The second figurine, item #PP 100424, measuring approximately 2-1/2 inches in height, features a "male" heart- shaped figure and a "female" heart-shaped figure (constructed with arms, hands, legs and feet) depicted dancing on a dance floor. The phrase "Love Makes Me Dance" is printed along the base.

The third figurine, item #PP 97610, measuring approximately 3-1/2 inches in height, features a red, heart-shaped figure (constructed with arms, hands, legs and feet) holding a bouquet of multi-colored balloons. The phrase "Love Takes Me Higher!" is printed along the base.

ISSUE:

Whether the plastic figurines are classified in heading 9505 as festive articles, or rather in heading 3926 as other articles of plastics or materials of headings 3901 to 3914.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505, HTSUSA, provides for festive, carnival and other entertainment articles. The EN's to 9505 indicate 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 festival are also classified here.

Articles classifiable in heading 9505 tend to serve no other function than decoration.

In addition, heading 9505 is regarded as a use provision. Hence, such articles are classifiable according to the principal use of goods of that class or kind to which the goods belong. See Additional U.S. Rule of Interpretation 1(a).

Although the subject articles are decorative, plastic figurines as a class or kind of merchandise are not specifically festival related. Plastic figurines are used throughout the year and come in a wide variety of motifs. The fact that the articles are heart-shaped is not proof, in and of itself, of their classification as festive articles. On the contrary, the use of such heart-shaped articles to express love or affection to another is not unique only to Valentine's Day, but may also include, for instance, anniversaries and birthdays. Accordingly, it is Customs position that the plastic figurines are not classifiable in heading 9505. In Headquarters Ruling Letters (HRL's) 950953, 950954, issued February 10, 1992, and 950956, issued January 21, 1992, plastic Santa Claus, Christmas tree, and reindeer figurines, among others, were classified in 3926 as other articles of plastics, rather than in 9505. Additionally, in HRL 950957, issued February 10, 1992, textile heart throbs were classified in 6307 as other made up textile articles, rather than in 9505. Likewise, the subject articles must be classified elsewhere.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. Since the plastic figurines are ornamental, they are classifiable in subheading 3926.40.0000.

HOLDING:

The plastic "Sweetheart Valentine Figurines" are classifiable in 3926.40.0000, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The general column one rate of duty is 5.3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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