HQ 0954646 - Reconsideration of NYRL 886555; Dolls in carriage classified in 9502 as dolls representing only human beings; Not 9505 festive articles; Not 4420 statuettes of wood; Not 8306 statuettes of base metal; GRI 3(b) composite good; HRLs 080969, 951457 - United States International Trade Commision Rulings

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HQ 954646

February 1, 1994

CLA-2 CO:R:C:F 954646

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Michael P. Maxwell, Esq.
10100 Santa Monica Blvd., Suite 300
Los Angeles, CA 90067

RE: Reconsideration of NYRL 886555; Dolls in carriage classified in 9502 as dolls representing only human beings; Not 9505 festive articles; Not 4420 statuettes of wood; Not 8306 statuettes of base metal; GRI 3(b) composite good; HRLs 080969, 951457

Dear Mr. Maxwell:

This is in response to your letter dated July 15, 1993, requesting reconsideration of New York Ruling Letter (NYRL) 886555. In that ruling dolls in a carriage were classified in subheading 9502.10.40 as dolls representing only human beings, other. Pursuant to your request we have reviewed that ruling and have examined the submitted sample. The correct classification is as follows.

FACTS:

The article, imported from Taiwan, may be described as dolls in a carriage and consists of four paper mache figures permanently affixed inside a jaunting carriage. The carriage is made of a metal frame and wooden body. The two rear wheels have a diameter of 4-1/2 inches, while the two front wheels measure about 3-1/2 inches in diameter. The wooden body is trimmed with imitation holly and bows. The figures are made of plastic and wear paper mache clothing. The carriage seats two youngsters in the front and two adults in the back with a bag full of presents. They are depicted leaning back in a seated position with mouths open, leaving one the impression that they are singing. The carriage is freewheeling and stands approximately 31 cm in height. The figures alone measure under 33 cm in height in a seated position.

ISSUE:

Whether the dolls in a carriage is classifiable in heading 4420 as statuettes of wood, 8306 as statuettes of base metal, 9502 as dolls representing human beings, or 9505 as festive articles.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) 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 GRIs.

You suggest that the article is classifiable, pursuant to GRI 1, in 9505 as a festive article. The ENs 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.

Customs could consider the article to be made of non-durable material because it is not designed for sustained wear and tear, nor is it purchased because of its extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the article's primary function is decorative, as opposed to, utilitarian.

However, when examining the dolls and carriage, in its entirety, it is evident that the article is not traditionally associated or used with the particular festival of Christmas. The dolls and carriage is not ejusdem generis with those articles cited in the ENs to 9505, as exemplars of traditional, festive articles. The subject article must be classified elsewhere.

Because the merchandise cannot be classified pursuant to GRI 1, we apply the remaining GRIs in their appropriate order. GRI 2(b) provides that any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. However, GRI 2(b) adds that the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. Accordingly, GRI 3 is utilized when, by application of GRI 2(b), a good consists of materials or components which are prima facie classifiable under two or more headings.

It is your opinion that in accordance with GRI 2(b) the dolls and carriage are classifiable in one of three competing provisions: 3926 for statuettes and ornaments of plastic, 4420 for statuettes and ornaments of wood, or 8306 for statuettes and ornaments of metal. You submit that by virtue of the application of GRI 2(b) the article, in its entirety (e.g., dolls and carriage), is encompassed by one of these three competing provisions, but is not encompassed by 9502, the provision for dolls. Although you do not dispute that the figures, in and of themselves, would be classifiable within 9502 as dolls, you state that pursuant to GRI 2(b) the article, in its entirety, is "more than" a doll, and 9502 cannot be considered for classification purposes.

Headquarters Ruling Letter (HRL) 080969, issued November 21, 1988, which involved classification under the Tariff Schedules of the United States (TSUS) explained, in pertinent part, that the "more than" doctrine, provided that:

[w]here an article is in character or function something other than as described by a specific statutory provision-either more limited or more diversified-and the difference is significant, it cannot find classification within such provision. It is said to be more than the article described in the statute. Robert Bosch v. United States, 43 Cust. Ct. 96, C.D. 3881 (1969).

GRI 2(b) is the HTSUS counterpart to the "more than" doctrine. Similarly, EN XII to GRI 2(b) cautions that:

[GRI 2(b)] does not, however, widen the heading so as to cover goods which cannot be regarded, as required under Rule 1, as answering the description in the heading; this occurs where the addition of another material or substance deprives the goods of the character of goods of the kind mentioned in the heading.

We agree with counsel that the article, in its entirety, is "more than" a doll, that is, the carriage component deprives the doll of the character of merchandise included in heading 9502. However, we also believe that the article is "more than" a statuette or ornamental article, that is, the doll component deprives the carriage of the character of merchandise included in either headings 3926, 4420 or 8306. In essence, neither the provisions for dolls or statuettes and ornamental articles encompasses the article in its entirety. Because the article consists of a combination of materials or components which are prima facie classifiable under two or more headings, we are directed by the GRIs to classify the article in one of the above included headings, pursuant to GRI 3.

Each of the possible headings refers to only part of the article. Since the headings are, thus, regarded as equally specific, we do not classify the article by GRI 3(a) but next turn to GRI 3(b).

GRI 3(b) provides that articles made up of different components, that is, composite goods, shall be classified as if they consisted of the component which gives them their essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. EN VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of a constituent material in relation to the use of the article are
indicia of essential character. Between the doll and carriage components of the article, the dolls distinguish the article and impart its essential character. The carriage provides a setting or environment for the dolls which serves to enhance their display. It has been Customs position that although dolls are frequently imported and sold with rather elaborate environments, this does not change the basic character of the doll. See HRL 951457, issued September 15, 1992. The applicable subheading is 9502.10.4000.

HOLDING:

The dolls in a carriage is classifiable in subheading 9502.10.4000, HTSUSA, as "Dolls representing only human beings...: Dolls, whether or not dressed: Other: Not over 33 cm in height." The general column one rate of duty is 12 percent ad valorem.

NYRL 886555 hereby is affirmed.

Sincerely,

John Durant, Director

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