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HQ 950956


January 21, 1992

CLA-2 CO:R:C:F 950956 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
2501 McGee - Mail Drop #376
P.O. Box 419580
Kansas City, MO 64141-6580

RE: Modification of HRL 087160; Plastic Figurines in heading 3926, HTSUSA; Other articles of plastics or materials of headings 3901 to 3914

Dear Mr. Thayer:

In Headquarters Ruling Letter (HRL) 087160 issued August, 22 1990, nine different plastic figurines, imported from Thailand, Sri Lanka and the Philippines, were classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Five of the figures were classified in subheading 9505.10.4000, HTSUSA, as "Festive, carnival or other entertainment articles...: Articles for Christmas festivities and parts and accessories thereof: Other: Of plastics." These figures included: Article #350 QFM 1663 ("Santa Claus"); Article #300 QFM 1767 ("Cookie Santa"); Article #300 QFM 1777 ("Cookie Reindeer"); Article #300 QFM 1769 ("Cookie Elf"); and Article #1400 QC 9649 ("German Girl").

One figure was classified in subheading 9505.90.6000, HTSUSA, as "Festive, carnival or other entertainment articles,...Other: Other." This figure was: Article #350 QFM 1616 ("Scarecrow").

Three figures were classified in subheading 3926.40.0000, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." These figures included: Article #250 QFM 1646 ("Snowman"); Article #300 QFM 1787 ("Puppy"); and Article #250 QFM 1759 ("Lamb").

Subsequently, we have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

Eight of the articles at issue, which are constructed of high impact styrene, are included in the "Merry Miniature" series:

1. Item #350 QFM 1616 is a small scarecrow figure and is approximately two inches in height. The figure is designed in a Halloween motif.

2. Item #250 QFM 1646 is a snowman figure. It is approximately 1-1/4 inches in height and is holding a sign with the words "Let it snow."

3. Item #350 QFM 1663, a Santa Claus figure, is approximately 1-1/2 inches in height and is holding a drinking glass and cookie.

4. Item #300 QFM 1787 is a figure of a puppy in a just opened gift box and is approximately 1-1/4 inches in height. A sign on the box reads "open me first" and "1991."

5. Item #250 QFM 1759 is a small, white lamb figure, approximately 1-1/2 inches tall. It has a lavender ribbon around its neck and the word "peace" written at the base.

6. Item #300 QFM 1767, the "Cookie Santa Merry Miniature", is a small Santa figure, approximately 1-1/2 inches in height, imprinted with "1991" on its base.

7. Item #300 QFM 1769, the "Cookie Elf Merry Miniature," is approximately 1-1/4 inches in height and its base is imprinted with "1991" and a small Christmas tree.

8. Item #300 QFM 1777, the "Cookie Reindeer Merry Miniature," is approximately 1-1/2 inches in height and its base is imprinted with "1991" and a small gold star.

Apparently, one figure is not part of the "Merry Miniature" series:

1. Item #1400 QC 9646 is a "German Girl Figurine." It is approximately 3-1/4 inches tall and is constructed of fiber reinforced plastic. The figurine is holding a sign that reads "Frohliche Weihnachten" which is German for "Merry Christmas."

ISSUE:

Whether the plastic figurines are classifiable in heading 9505 as festive articles; or rather in heading 3926 as other articles of plastic 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, inter alia, 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.

(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 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 their principal use. 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. Accordingly, it is Customs position that the plastic figurines are not classifiable as festive articles in heading 9505. In HRL 950041, dated October 31, 1991, and in HRL 088093, dated February 12, 1991, porcelain articles depicting a holiday motif and Santa figures constructed of resin and fabric mache, respectively, were not classifiable as festive articles. 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 all classifiable in subheading 3926.40.0000.

HOLDING:

The plastic figurines are classifiable in subheading 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. We note that the ruling being modified indicated a general column one rate of duty of 8.4 percent ad valorem for five of the articles, 3.1 percent ad valorem for one of the articles and 5.3 percent ad valorem for three of the articles. However, an article in this subheading is eligible for duty free treatment under the GSP provided it meets the requirements of General Note 3(c)(ii), HTSUSA.

This notice should be considered a modification of HRL 087160 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 087160 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 087160 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your may notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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