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HQ 087131


October 12, 1990

CLA-2 CO:R:C:G 087131 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.50; 6913.90.30; 9505.10.30; 9505.10.50

Area Director of Customs
Room 137
110 South Fourth Street
Minneapolis, MN 55401

RE: Decision on Application for Further Review of Protest No. 3501-9-000048 of June 13, 1989

Dear Sir:

Protest No. 3501-9-000048 was filed against your decision to classify ornamental statuettes and figures, entry number 144- 1348266-3, in subheading 6914.10.00, HTSUSA, which provides for other ceramic articles, of porcelain and in subheading 6914.90.00, HTSUSA, which provides for other ceramic articles, other.

FACTS:

The merchandise at issue involves two separate groups of ornamental ceramic ware depicting buildings, accessories and figurines. The first group is called the Heritage Village Collection. Included in this collection is the Dickens Village, the Alpine Village, the New England Village, Christmas in the City and The Little Town of Bethlehem Collections. The pieces of these collections are made of porcelain. When the pieces of each collection are put together they depict villages in the winter season. The second group is the Snow Village Collection. The pieces in this collection are made of earthenware and are sold individually. When the pieces of this collection are put together they portray a village during the winter.

The Heritage Village Collections were classified and liquidated under subheading 6914.10.00, HTSUSA, which provides for other ceramic articles, of porcelain. The Snow Village Collection was classified and liquidated under subheading 6914.90.00, HTSUSA, which provides for other ceramic articles, other. The protestant maintains the items are classifiable under subheading 9505.10.50, HTSUSA, which provides for festive, carnival or other entertainment articles, articles for Christmas
festivities and parts and accessories thereof, other articles for Christmas festivities. The basis for this position is that the pieces in each collection are marketed, displayed and sold for use during the Christmas season. In addition, when the items are displayed together, the scene gives the impression, when viewed, of a festive atmosphere inherent in the celebration of Christmas. Alternatively, the protestant claims that the Snow Village Collection is classifiable in subheading 6913.90.30, HTSUSA, which provides for statuettes and other ornamental ceramic articles of earthenware.

ISSUE:

Are the porcelain and earthenware articles in the Heritage Village Collections and the Snow Village Collection classifiable in Heading 9505, HTSUSA, as festive articles or in Heading 6913, HTSUSA, as statuettes and other ornamental ceramic articles?

LAW AND ANALYSIS:

Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, as well as parts and accessories for these articles. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, provide guidance as to what types of items are to be classified in Heading 9505, HTSUSA. Explanatory Note 95.05 states 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) Decoration 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.

For the most part, the items described above which fall under Heading 9505, HTSUSA, tend to have no function other than decoration.

It is Customs position that Heading 9505, HTSUSA, generally covers articles which by their shape, design and ornamental characteristics fall into that class of goods which are traditionally associated with a particular festival. In the instant case it is clear that the class or kind of goods to which the merchandise belongs, i.e. ceramic figures and buildings, are not traditionally associated with Christmas. However, various pieces in both the Heritage Village and Snow Village Collections are by their design and ornamental characteristics associated with Christmas. Buildings and other accessories in both collections are ornamented with traditional Christmas decorations such as Christmas wreaths, carvings of holly and trees decorated with ornaments. These items would be classifiable as festive articles in Heading 9505, HTSUSA.

In addition, in the Heritage Collection, specifically the New England Village Collection, the Alpine Village Collection and the Dickens Village Collection, some of the pieces are sold in sets. For example, in the New England Village Collection, there is a set of seven buildings depicting a New England Village. However, not all the buildings have traditional Christmas decorations so it must be determined whether these sets are classifiable in Heading 9505, HTSUSA.

Pursuant to GRI 3(b), sets that cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Explanatory Notes (VIII) to GRI 3(b) states:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In each set, the buildings decorated with traditional Christmas decorations outnumber the buildings without decoration. The set as a whole imparts a festive atmosphere associated with Christmas. Therefore, the ornamented buildings impart the essential character and the sets are classifiable as festive articles in Heading 9505, HTSUSA.

The Little Town of Bethlehem Collection, which is part ofthe Heritage Village Collection, and item 5135-7 of the Snow Village Collection portray nativity scenes. Nativity scenes are
specifically provided for in Heading 9505, HTSUSA, and in the above Explanatory Notes. Therefore, these items are classifiable in Heading 9505, HTSUSA.

The other buildings, figures and accessories in the Heritage Village and Snow Village Collections depict winter scenes and are not traditionally associated with Christmas. It is our position that these items are classifiable in Heading 6913, HTSUSA, which provides for statuettes and other ornamental ceramic articles. The Explanatory Notes to Heading 6913 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 effort, e.g.:

(1) Statues, statuettes, busts, haus or bas reliefs, and other figures for interior or exterior decoration.

Both collections certainly include statuettes of people and animals. In addition, the collections contain figures that are ornamental and are for decoration. Heading 6913, HTSUSA, is the appropriate heading for the remainder of the pieces in the Heritage Village and Snow Village Collections.

HOLDING:

SNOW VILLAGE COLLECTION

The following pieces are classifiable in subheading 9505.10.50, HTSUSA which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty is 5.8 percent ad valorem.

(The Snow Village Collection catalog is the source of the following descriptions)

1. Item 5131-4 depicting a doghouse decorated with a Christmas wreath
2. Item 5140-3 depicting a house decorated with a Christmas wreath
3. Item 5125-0 depicting a house decorated with a Christmas wreath
4. Item 5139-0 depicting Santa Claus and his reindeer 5. Item 5070-9 depicting a church decorated with a Christmas wreath

6. Item 5121-7 depicting a house decorated with a Christmas wreath
7. Item 5506-9 depicting a lampost fence decorated with a Christmas wreath
8. Item 5128-4 depicting a building decorated with a Christmas wreath
9. Item 5076-8 depicting a building decorated with a Christmas wreath
10. Item 5126-8 depicting a house decorated with a Christmas wreath
11. Item 5073-3 depicting a building decorated with a Christmas wreath
12. Item 5092-0 depicting a house decorated with a Christmas wreath
13. Item 5505-0 depicting lamposts decorated with Christmas wreaths
14. Item 5024-5 depicting a house decorated with holly and Christmas wreaths
15. Item 5116-0 depicting a man on a ladder carrying holly 16. Item 5127-6 depicting a church decorated with Christmas wreaths
17. Item 5141-1 depicting a house decorated with a Christmas wreath
18. Item 5138-1 depicting a Christmas tree lot with a little house decorated with a Christmas wreath and a sign "Village Christmas Tree"
19. Item 5077-6 depicting a building decorated with a Christmas wreath
20. Item 5082-2 depicting a schoolhouse decorated with Christmas wreaths
21. Item 5019-9 depicting a church decorated with Christmas wreaths
22. Item 5013-0 depicting a building decorated with Christmas wreaths
23. Item 5511-5 depicting a building decorated with Christmas lights
24. Item 2141-1 depicting a building decorated with Christmas wreaths in the windows

Item 5135-7 depicts a nativity scene and is classifiable in subheading 9505.10.30, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Nativity scenes and figures thereof. The rate of duty is 5.3 percent ad valorem.

The remainder of the pieces pictured in the Snow Village Collection catalog are classifiable in subheading 6913.90.30, HTSUSA, which provides for statuettes and other ornamental ceramic articles, other, other, of earthenware. The rate of duty is 2.5 percent ad valorem per dozen pieces. HERITAGE VILLAGE COLLECTION

The Little Town of Bethlehem

The Little Town of Bethlehem Collection is classifiable in subheading 9505.10.30, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Nativity scenes and figures thereof. The rate of duty is 5.3 percent ad valorem.

The Christmas in the City Collection

The following pieces are classifiable in subheading 9505.10.50, HTSUSA which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty is 5.8 percent ad valorem.

1. Item 5960-9 depicting a sign "Christmas in the City" 2. Item 5968-4 depicting a building decorated with Christmas wreaths
3. Item 5962-5 depicting a church decorated with a Christmas wreath
4. Item 5961-7 depicting buildings decorated with a Christmas wreath
5. Item 5972-2 depicting a building decorated with holly and Christmas wreaths
6. Item 5970-6 depicting a building decorated with holly and a Christmas wreath
7. Item 6512-9 depicting a building decorated with Christmas wreaths
8. Item 6510-2 depicting a tree decorated with Christmas ornaments
9. Item 5969-2 depicting a building decorated with miniature trees decorated with Christmas ornaments

The remainder of the pieces pictured in this collection in the catalog are classifiable in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental articles, of porcelain, other, other. The rate of duty is 9 percent ad valorem per dozen pieces.

The Alpine Village Collection

The following pieces are classifiable in subheading 9505.10.50, HTSUSA which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty is 5.8 percent ad valorem.

1. Item 6541-2 depicting a church decorated with a holly 2. Item 6540-4 depicting buildings decorated with holly and Christmas wreaths
3. Item 5953-6 depicting a building decorated with holly 4. Item 5952-8 depicting a farmhouse decorated with holly

The remainder of the pieces pictured in this collection in the catalog are classifiable in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental articles, of porcelain, other, other. The rate of duty is 9 percent per dozen pieces.

The New England Village

The following pieces are classifiable in subheading 9505.10.50, HTSUSA which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty is 5.8 percent ad valorem.

1. Item 5931-5 depicting a train station decorated with a Christmas wreath
2. Item 5939-0 depicting buildings decorated with holly and Christmas wreaths
3. Item 5940-4 depicting a building decorated with a Christmas wreath and holly
4. Item 6538-2 depicting a set of buildings where the building with the Christmas wreath depicts the essential character of the set.
5. Item 6530-7 depicting a set of seven buildings where the buildings decorated with holly and Christmas wreaths impart the essential character of the set.
6. Item 5930-7 depicting a house decorated with a Christmas wreath
7. Item 5923-3 depicting a church decorated with a Christmas wreath

The remainder of the pieces pictured in this collection in the catalog are classifiable in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental articles, of porcelain, other, other. The rate of duty is 9 percent ad valorem per dozen pieces.

The Dickens Village Collection

The following pieces are classifiable in subheading 9505.10.50, HTSUSA which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The rate of duty is 5.8 percent ad valorem.

1. Item 6507-2 depicting a set of buildings decorated with Christmas wreaths and holly
2. Item 5902-1 depicting buildings decorated with Christmas wreaths and holly
3. Item 5924-2 depicting a set of buildings decorated with Christmas wreaths and holly
4. Item 5905-6 depicting a building decorated with Christmas wreath and holly
5. Item 5926-9 depicting a set of buildings decorated with Christmas wreaths and holly
6. Item 5927-7 depicting a church decorated with holly and a Christmas wreath
7. Item 5925-0 depicting buildings decorated with Christmas wreaths
8. Item 6549-8 depicting a church decorated with Christmas wreaths
9. Item 5900-5 depicting houses decorated with Christmas wreaths 10. Item 6508-0 depicting a building decorated with a Christmas wreath
11. Item 6546-3 depicting a bridge ornamented with holly

The remainder of the items pictured in the collection in the catalog are classifiable in subheading 6913.10.50, HTSUSA, which provides for statuettes and other ornamental articles, of porcelain or china, other, other. The rate of duty is 9 percent ad valorem per dozen pieces.

The protest is denied in part and affirmed in part. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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