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HQ 958446




April 29, 1996

CLA-2 RR:TC:FC 958446 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020; 9505.10.3000

Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: Classification of Mini Village Building Accessories; Festive Articles

Dear Ms. Smith:

This is in response to your initial inquiry dated June 15, 1995, and subsequent submission dated February 29, 1996, with respect to a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for mini village building accessories. In your latter submission, you supplied further information relating to the traditional use during the Christmas season of the mini village building accessories which would provide a basis for classifying the articles as festive.

FACTS:

The articles, subject of this ruling request, are mini village building accessories. They include stock #97911, an assortment of 12 different figures, consisting of a mailman, a bundle of wood, a man reading, a man carrying two bags, a man carrying an umbrella, a man with a black bag and pocket watch, a man carrying a bag on his shoulder and in his hand, a policeman, a man carrying books, a man leaning against a pole, a man with a ball and bag in his hand, and a woman with a baby carriage. They are made of unsaturated resin, calcium carbonate and mekpo and measure approximately two to two and a half inches in height. One sample, the policeman, was submitted.

Stock #97912, consisting of an assortment of 12 different figures, includes Mary, Joseph, baby, a woman with an apron, a woman with a bag, a people holding a wreath, people on a bench, a man with an apron, woman with a child, a Santa Claus, a man with a tree, a woman with a child in a sled, a girl and boy on a teeter totter, and a man in overalls. They are made of unsaturated resin, calcium carbonate and mekpo and measure approximately one and a half inch in height. A sample of six figures was submitted.

Stock #97918, consisting of three styles of miscellaneous articles, includes a water tower, a "wishing well," and a mailbox on a tree stump. They are made of unsaturated resin, calcium carbonate and mekpo and measure approximately two and a half inches to three and a half inches in height. One sample, the mailbox, was submitted along with photos.

Stock #97929, consisting of an assortment of six styles of woodland animals, includes three deer resting by a tree stump, squirrels on a tree log, a duck on a log with ducklings in water, a bird with a baby bird on a tree, foxes on grass next to a log, and a bird with ducks in the water. They are made of polyresin and marble powder, and measure approximately two and a half inches to three inches in height. One sample, a fawn resting by a stump, was submitted.

Stock #97930, consists of an assortment of four styles of horse drawn sleighs with a wire front, a man and woman delivering milk, people sitting atop a hay ball, men pouring milk in a big bucket, and a man sitting atop wood logs. They are made of unsaturated resin, calcium carbonate and mekpo and measure approximately seven inches in length and three inches in height. One sample, two men pouring milk into a bucket, was submitted along with photos.

ISSUE:

Whether the instant figures and miscellaneous articles packaged and sold as accessories to the mini village buildings properly fall into heading 9505, HTSUSA, as accessories to festive articles.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all 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.

Heading 9505, HTSUSA, provides for, "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. Note 3 to Chapter 95 indicates that:

Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.

The instant figures and miscellaneous articles are similar to the figurines and miscellaneous accessories which are the subject of Headquarters Ruling Letter (HRL) 957706, issued June 21, 1995. Those articles were classified in heading 9505, HTSUSA, as accessories to the mini village buildings.

Although in general, figures and miscellaneous articles like these are not traditionally associated or used with a particular festival, we find they are principally used as accessories to the traditional mini village buildings of HRL 958239, HRL 958240, and HRL 958259 issued to you March 25, 1996. This finding is based, in part, on the information you have provided regarding packaging and marketing, which included advertisements, method of display in your stores, limitation with respect to selling season, etc. Accordingly, it is our determination that the instant figures and miscellaneous articles meet the criteria for classification as accessories to festive articles.

We find that the instant figures and miscellaneous articles are accessories to the mini village buildings that were classified in subheading 9505.10.5020, HTSUSA, the provision for "Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other." The applicable rate of duty is free.

The three figures included in stock #97912 described as "Mary," "Joseph," and "baby" were not submitted as samples. If indeed those figures are identifiable as such, they are named Christmas articles classifiable in subheading 9505.10.30, HTSUSA. The applicable rate of duty is free.

HOLDING:

The instant figures and miscellaneous articles are accessories to the mini village buildings classifiable in subheading 9505.10.5020, HTSUSA, the provision for "Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other." The applicable rate of duty is free.

Those figures are identifiable as "Mary," "Joseph," and "baby" are named Christmas articles classifiable in subheading 9505.10.30, HTSUSA. The applicable rate of duty is free.

Sincerely,

John Durant, Director
Tariff Classification

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