United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0088464 - HQ 0088755 > HQ 0088584

Previous Ruling Next Ruling


HQ 088584


September 15, 1992

CLA-2 CO:R:C:G 088584 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.50

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson
One Astor Plaza
1515 Broadway- 43rd Floor
New York, NY 10036

RE: Porcelain display plates; festive articles; subheadings 9505.10.30, 9505.10.50; 9505.90.60; Explanatory Notes 95.05 and 69.13; other ornamental ceramic articles

Dear Mr. Shoichet:

This is in response to your letters dated January 9, 1991, May 3, 1991, March 30, 1992 and July 29, 1992, in which you requested the tariff classification of porcelain display plates under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The products at issue are three decorative porcelain plates: the "Mother's Day Plate 1991", the "Nativity Plate" and the "1992 Christmas Plate". Samples of the three plates were submitted for our examination.

The "Mother's Day Plate 1991", consists of a porcelain plate with a plastic stand. The plate measures 5 inches in diameter and is trimmed with 22 karat gold. The face of the plate depicts three young children honoring mom on Mother's day. In addition, the words "Love Makes All Things Grow" and "Mother's Day 1991" are set forth around the perimeter of the plate.

The "Nativity Plate" is a porcelain plate that is imported and sold with a plastic stand. The plate measures approximately 8-1/2 inches in diameter. It depicts the representations of Joseph and Mary, clothed in traditional garb, looking down at the baby Jesus. A halo is positioned behind the head of each figure and the scene is set within a manger.

The third plate, the "1992 Christmas Plate", is a porcelain plate that measures approximately 8-1/2 inches in diameter. It is also trimmed in 22 karat gold. The face of the plate depicts various animals, including rabbits, racoons and a porcupine, surrounding a fireplace and decorating a Christmas tree. "1992" is captioned along the top center of the plate and the word "Christmas" is featured along the bottom center of the plate.

According to counsel all three plates are marketed and sold in holiday catalogues during the 2-3 months prior to the particular holiday to which they relate.

ISSUE:

Whether the porcelain plates are classifiable as other ornamental articles of porcelain in subheading 6913.10.50, HTSUS, or as other festive articles in subheading 9505.90.60, HTSUS, or as nativity scenes and figures thereof in subheading 9505.10.30, HTSUS, or as other articles for Christmas festivities in subheading 9505.10.50, HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order.

You argue that the subject plates are specially constructed and designed to commemorate Mother's Day and Christmas, respectively. You assert that the intended use of these plates is for display purposes in the home during Mother's Day and Christmas. Furthermore, you state that these items are marketed and sold for use during a recognized festive holiday and therefore, they should be classified as festive articles in heading 9505, HTSUS.

Specifically, it is your position that the "Mother's Day" plate is classified in subheading 9505.90.60, HTSUS, which provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; [o]ther: [o]ther." The "Nativity Plate" should be classified in subheading 9505.10.30, HTSUS, which provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; [a]rticles for Christmas festivities and parts and accessories thereof: [n]ativity scenes and figures thereof." The "1992 Christmas Plate" should be classified in subheading 9505.10.50, HTSUS, which provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; [a]rticles for Christmas festivities and parts and accessories thereof: [o]ther: [o]ther."

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In explaining the scope of heading 9505, HTSUS, EN 95.05, page 1590, 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 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.

It is our position that despite the incorporation of seasonal and holiday motifs and the information provided concerning the sales figures for these plates, the plates are not articles which, as a whole, are traditionally used or associated with Mother's Day or Christmas. Specifically, the latter two plates are not akin to Christmas stockings, nativity scenes, yule logs or any of the other items mentioned in the ENs.

Furthermore, the fact that the plates have "Mother's Day 1991", "1992" and "Christmas" written on them does not turn them into items traditionally associated with Mother's Day and Christmas. Rather, the entire article must be traditionally associated with a a particular festival. See, Headquarters Ruling Letter 088207, dated June 4, 1991. Thus, the motif, advertising and selling period are not dispositive of the plates' classifications.

Moreover, subheading 9505.10.30, HTSUS, does not encompass the "Nativity Plate." The language of the subheading specifically provides for "[n]ativity scenes and figures thereof". It is our position that the provision was intended to cover three dimensional representations of nativity scenes. It was not meant to encompass decals or flat renditions of the nativity scene that may be affixed to an article that, otherwise, in its entirety, would not be considered festive. Therefore, the "Nativity Plate" is not classified in subheading 9505.10.30, HTSUS.

Heading 6913, HTSUS, provides for "[s]tatuettes and other ornamental ceramic articles." EN 69.13, page 923, provides that heading 6913, HTSUS, covers the following:

(A) 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., (animals. symbolic or allegorical figures, etc.); sporting or art trophies; wall ornaments incorporating fittings for hanging (plaques, trays, plates); medallions; firescreens; artificial flowers, fruit, leaves, etc.; wreaths and similar ornaments for tombs; knick-knacks for shelves or domestic display cabinets.

(C) Articles, other than tableware and domestic articles, of the kind used for ornamenting or decorating the household, office, etc. For example, smokers' sets, jewel cases, cachou boxes, cigarette boxes, perfume burners, ink-stands, book-ends, paper weights and similar desk furnishings and picture frames.

The subject plates are ornamental and decorative and they are akin to exemplars listed in the above ENs to heading 6913. Therefore, the plates are classified in heading 6913, HTSUS. Inasmuch as the plates are made of porcelain, they are classified in subheading 6913.10.50, HTSUS, which provides for "[s]tatuettes and other ornamental ceramic articles: [o]f porcelain or china: [o]ther, [o]ther.

HOLDING:

The porcelain plates are classifiable in subheading 6913.10.50, HTSUS, which provides for "[s]tatuettes and other ornamental ceramic articles: [o]f porcelain or china: [o]ther: [o]ther. The rate of duty is 9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: