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 > 1994 HQ Rulings > HQ 0953634 - HQ 0953851 > HQ 0953693

Previous Ruling Next Ruling


HQ 953693


July 27, 1993

CLA-2 CO:R:C:F 953693 LPF

CATEGORY: CLASSIFICATION

TARIFF NO: 9505.10.4000, 9505.10.5000

Mr. Ken August
Fun World, Inc.
80 Voice Road
Carle Place, NY 11514

RE: Modification of Pre-Entry Classification Rulings 860632 and 835839; Santa Claus figures in heading 9505, HTSUSA; Festive articles; Not 9502, Dolls; HRL's 952520, 952834

Dear Mr. August:

This is in response to your letter dated February 26, 1993, requesting modification of Pre-Entry Classification Rulings (PC's) 860632, issued March 19, 1991, and 835839, issued January 25, 1989. In those rulings Santa Claus figures were classified within subheading 9502.10, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

The articles at issue include:

1) Bendable Playful Santa (Item #7050) composed of plastic and measuring approximately 11 inches in height (PC 860632);

2) Bendable Santa (Item #7052) composed of plastic and measuring approximately 11 inches in height (PC 835839);

3) Jolly Santa (Item #7144) composed of textile and measuring approximately 7-1/2 inches in height (PC 835839); and

4) Santa Clip-On (Item #7009) composed of a vinyl face, a textile outfit, and a metal clip which, apparently when squeezed, enables the 3 inch figure to grasp and clip onto gifts or other articles (PC 835839).

All the articles have a beard and moustache and are wearing a red suit with a belt and buckle, a red cap, and boots. In contrast to the other articles, the Bendable Santa depicts a thin Santa Claus.

ISSUE:

Whether the Santa Claus figures are classifiable in heading 9502 as dolls or in heading 9505 as festive articles.

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. Most 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 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....

In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

First, the Santa figures are made of non-durable material. Customs will consider articles, such as the Santa figures, to be made of non-durable material since they are not designed for sustained wear and tear, nor are purchased because of their extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the articles' primary function is decorative, as opposed to, utilitarian.

Finally, when examining the Santa figures, as a whole, it is evident that the articles are traditionally associated or used with the particular festival of Christmas. Generally, figurines and dolls are not traditionally associated or used with the particular festival of Christmas; they are not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. However, Santa Claus is a unique form that traditionally has been associated, particularly and exclusively, with Christmas. Since the motif of an article is not dispositive of its classification, only three dimensional forms of Santa Claus, identifiable as such upon importation, are classifiable within 9505 as festive articles.

The fact that the instant figures have a beard and moustache, wear a suit with a big belt and buckle, boots, and a cap, indicates that the articles are identifiable upon importation as Santa Claus. Also, the articles are three dimensional because they are not designed or effective primarily as a flat or surface composition, but rather are specifically designed to give an illusion of depth or varying distances. See Webster's Third New International Dictionary 2474 (1971). The terms of the heading and the applicable EN's indicate that the

Santa Claus figures are classifiable, pursuant to GRI 1, in 9505 as festive articles. See Headquarters Ruling Letters (HRL's) 952520, issued October 22, 1992 and 952834, issued January 6, 1993.

The Santa figures are classifiable within subheading 9505.10 which provides for articles for Christmas festivities. As for the proper classification of the Santa figures at the eight digit subheading level, the Santa figures do not meet the criteria for a Christmas ornament. See HRL's 952520 and 952834, supra.

Subheading 9505.10.40 covers other Christmas articles of plastics, while subheading 9505.10.50 covers other Christmas articles made of other materials. The Bendable Playful Santa and Bendable Santa figures which are composed of plastic are classifiable in subheading 9505.10.40. The Jolly Santa and Santa Clip-On figures which are primarily composed of materials other than plastic are classifiable in subheading 9505.10.50.

HOLDING:

The Bendable Playful Santa (Item #7050) and Bendable Santa (Item #7052) figures are classifiable in subheading 9505.10.4000, HTSUSA, as "Festive, carnival or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Other [than Christmas ornaments]: Of plastics." The general column one rate of duty is 8.4 percent ad valorem.

The Jolly Santa (Item #7144) and Santa Clip-On (Item #7009) figures are classifiable in subheading 9505.10.5000, HTSUSA, as "Festive, carnival or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Other [than Christmas ornaments]: Other." The general column one rate of duty is 5.8 percent ad valorem.

PC's 860632 and 835839 are modified accordingly.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: