CLA-2 CO:R:C:G: 083330 STB
TARIFF NO.: 9505.10.2500
Edward Ackerman, Esq.
Siegel, Mandell & Davidson, P.C.
Counselors at Law
One Whitehall Street
New York, N.Y. 10004
RE: "The Ladies of Fashion Christmas Ornaments" Series
Dear Mr. Ackerman:
This letter is in response to the letter of Ms. Judith
Barzilay, formerly of your firm, dated October 25, 1988,
requesting the tariff classification of "The Ladies of Fashion
Christmas Ornaments" Series. Reference is also made to the
supplemental letter from your firm dated April 3, 1990. A sample
was submitted with the original request.
FACTS:
The sample submitted is the figure of a young woman,
approximately 4.5 inches in height. The figure is composed of a
porcelain head extending into the upper chest area, porcelain
lower legs and arms, a stuffed torso and stuffed upper arms and
legs. She is outfitted in a multi-layered dress similar to
those worn in the Victorian period, with an outer layer of lace.
The figure has a blue hat, a necklace of blue plastic beads, and
painted blue boots. The figure is lightweight and has a white
satin loop to allow it to be suspended from a Christmas tree.
According to the letter submitted by your firm, the other figures
in this series possess similar characteristics.
ISSUE:
What is the proper classification of this series of figures?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
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of the heading together with any relevant Section or Chapter
notes.
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles as well as parts and accessories thereof.
The succeeding subheadings specifically provide for "Articles for
Christmas festivities..." and "Christmas ornaments."
It is Customs position that an article which, by its shape,
design and ornamentation is appropriately used in connection with
a recognized festive holiday, is an article that falls under
Heading 9505, HTSUSA. One type of such item is the Christmas
tree ornament. To qualify as a Christmas tree ornament, Customs
requires that the following three criteria be met:
(1) that the item is marketed and sold as a Christmas tree
ornament; (2) that there is some method, generally a loop
attached to the top, to secure or hang the item on a tree; and
(3) that the item is not too big or too heavy to be hung or
attached to a tree. It is not necessary that items which conform
to the above criteria demonstrate a singularly Christmas motif.
The relevance of the Christmas motif increases, however, in the
classification of items that are not obviously designed as
Christmas tree ornaments, such as the pine cone cabin mentioned
in your letter of April 3, 1990.
The subject merchandise satisfies all three of the criteria
described above. The marketing literature that was submitted
with the sample clearly demonstrates that this series of figures
is marketed as Christmas tree ornaments. They are lightweight
and small; there is a loop attached to enable attachment to a
Christmas tree. Although these figures resemble small dolls,
and do not necessarily represent "traditional" Christmas
characters, they fall into a class of merchandise which, for
tariff purposes, is separate and distinct from dolls. The
argument is made in the letter from Judith M. Barzilay (October
25,1988), p.2, that "Item 9502.10 [dolls] more specifically
describes the Fashion Ladies Christmas Ornament dolls than does
HTS Item 9505.10." We disagree; there is no specificity
advantage inherent in the doll classification.
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HOLDING:
The submitted item is classifiable in subheading
9505.10.2500, which provides, in part, for articles for Christmas
festivities and parts and accessories thereof, Christmas
ornaments, other, other. The rate of duty is 5% ad valorem.
Sincerely,
Jerry Laderberg, Acting Director
Commercial Rulings Division