CLA-2 CO:R:C:G 084080 SS, NY 837792
Mr. Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
New York, New York 10048
RE: Classification of a porcelain figure of a Santa and Boy
Christmas ornament
Dear Mr. Simon:
This letter is in response to your request dated March 6,
1989, on behalf of RUSS BERRIE & COMPANY, INC., addressed to our
New York office concerning a classification ruling of a porcelain
figurine of a Santa and Boy Christmas ornament, item 9732, a
product of Taiwan, under the Harmonized Tariff Schedule of the
United Stated (HTSUS).
FACTS:
The merchandise under consideration is a porcelain figurine
depicting a scene of a Santa Claus holding an open bag of gifts
and a young boy reaching into the bag for a gift. The figurine is
approximately 4 inches in height, and the Santa Claus is
decorated with the traditional Christmas motif.
ISSUE:
Whether a porcelain figurine decorated in Christmas motif
and representing a traditional Christmas activity, is properly
classifiable as ornamental ceramic articles under subheading
6913.10.5000, HTSUS, or as Christmas ornaments under subheading
9505.10.2500, HTSUS.
-2-
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Interpretative Rules (GRI's). Under GRI 1, the primary
consideration in the classification of goods is the terms of the
heading itself which must be read in conjunction with the
relative Section or Chapter notes.
Heading 6913, HTSUS, provides for statuettes and other
ornamental ceramic articles. Heading 9505 provides for festive,
carnival or other entertainment articles, including conjuring
tricks and novelty jokes.
GRI 3 applies when goods are, prima facie, classifiable
under two or more headings. GRI 3 (a) states that "[t]he heading
which provides the most specific description shall be preferred
to headings providing a more general description.
In the instant case, the porcelain figurine is described
under both headings 6913, and 9505, HTSUS. However, heading 6913
describes ornamental ceramics articles while heading 9505, HTSUS,
describes festive articles. The figurine under consideration
represents a traditional Christmas activity. Further, this
article is designed, manufactured, advertised and marketed as a
Christmas article. In light of these facts, the article in issue
is more specifically described under heading 9505, HTSUS.
HOLDING:
The merchandise under consideration, a porcelain figure of a
Santa and Boy Christmas ornament, is properly classifiable under
subheading 9505.10.2500, HTSUS, which provides for articles for
Christmas festivities and parts and accessories thereof,
Christmas ornaments other than of wood, dutiable at a rate of 5
per cent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division