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HQ 958747




September 20, 1996

CLA-2 RR:TC:FC 958747 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901

RE: Classification of Mini Village Buildings, Festive Articles

Dear Mr. Eisen:

This is in response to an initial inquiry from your office, on behalf of your client, MBI, Inc., dated November 7, 1995, and subsequent submission dated September 12, 1996, with respect to a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for mini village buildings. In your latter submission, you supplied photographic depictions of the articles as well as further information relating to the traditional use during the Christmas season of the mini village buildings which would provide a basis for classifying the articles as festive.

FACTS:

The articles subject of this ruling request are three mini village buildings referred to as the "Disney Winter Wonderland" collection. They include item no. DCB 001, "Santa's Workshop"; item no. DCB 002, "The Christmas Cottage"; and item no. DCB 003, "The North Pole Post Office." Each building, a decorative electrically-lighted sculpture, is crafted in cold-cast porcelain. Each measures approximately six inches in height and nine inches in width and is sold separately by mail.

ISSUE:

Whether the lighted porcelain mini village buildings are classified in heading 6913, HTSUS, the provision for statuettes and other ornamental ceramic articles, of porcelain or in heading 9505, HTSUS, as 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, among other items, festive, carnival, and other entertainment articles. The EN to 9505 indicates that the heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of nondurable 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).

Articles classifiable in heading 9505, HTSUSA, tend to serve no other function than decoration. Further, the motif of an item is not dispositive of its classification and, consequently, does not transform an item into a festive article.

The merchandise comprising these collections is similar to goods which are the subject of Headquarters Ruling Letter (HRL) 957706, issued June 21, 1995.

Although in general, lighted ornamental porcelain articles are not traditionally associated or used with a particular festival, we find, like the merchandise in HRL 957706, these mini village buildings are of the kind traditionally used during the festival of Christmas. This finding is based, in part, on the information you have provided regarding marketing, which included advertisements, limitation with respect to selling season, etc. Accordingly, it is our determination that the goods meet the criteria for classification as festive articles. (See also HRL 957706,
June 21, 1995; HRL 958245, October 24, 1995).

The lighted porcelain mini village buildings are 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.

HOLDING:

The lighted porcelain mini village buildings are 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.

Sincerely,

John Durant, Director
Tariff Classification

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