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NY 803505

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December 2, 1994

CLA-2-95:S:N:N8:225 803505

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Ms. Mary Goering
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, Minnesota 55425

RE: The tariff classification of a decorative bottle cover from Hong Kong

Dear Ms. Goering:

In your letter dated October 27, 1994, received in this office on November 2, 1994, you requested a tariff classifi- cation ruling on behalf of your client Flower City MBCA.

A sample of the textile figure, which you refer to as "Santa Claus", was submitted with your inquiry. The item measures approximately 26 inches in length. A long textile coat trimmed in white fur comprises over half the length of the article. The coat is glued to the neck of a plastic head which bears a matching cone shaped hat. Attached to the tip of the hat is a 5 inch loop. Although no arms, legs or torso are physically present, the length of the figure's coat provides the illusion of a full bodied character. The face is framed by long hair and a very long full beard. A cluster of artificial fruit and pinecones adorn his coat and hat. When placed over a wine bottle, the figure becomes three dimensional in form.

The item is referred to and indeed is designed as a bottle cover. Alternatively, the figure may also be hung as a decoration. It is your contention that the product is classifiable under 9505 which provides for festive, carnival or other entertainment articles.

In general, merchandise is classifiable in heading 9505, 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 item is not dispositive of its classification and consequently, does not transform an item into a festive article.

Bottle covers do not belong to the class or kind of articles associated with any particular festive occasion. In addition, this office does not find the figure to be recognizable as the traditional form of Santa Claus. Customs Service Headquarters has ruled (HQ 952520) that "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 above described sample is not recognizable as "Santa Claus" as he is traditionally known. The figure simply depicts a man with a beard, dressed in a fur trimmed coat and hat which does not prove dispositive that the item symbolizes "Santa Claus".

The item is considered a representation of a human being and therefore qualifies as a doll. Your sample is being returned as requested.

The applicable subheading for the decorative figure will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other: other. The rate of duty will be 12 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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