CLA-2 CO:R:C:F 088093 STB
Ms. Rosalie Althoff
Midwest Importers of Cannon Falls, Inc.
P.O.Box 20
Highway 52 South
Canon Falls, MN 55009-0020
RE: Reconsideration of New York Ruling Letter (NYRL) 856153;
Santa Claus figures
Dear Ms. Althoff:
This letter is in response to your October 18, 1990 request
for a reconsideration and modification of NYRL 856153, dated
October 10, 1990, concerning the classification of two Santa
Claus figures under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). The items are to be imported from
China and Taiwan. Pictures of the two figures were submitted
with your request. Five items were originally classified in NYRL
856153; you are seeking reconsideration of only the two figures
that are described below.
FACTS:
The items in question are two different Santa Claus figures.
Item number 8664 is marketed as "Fabric Mache Northern Lights
Santa on Reindeer." The item measures approximately 10 inches in
height and is made of resin and a fabric mache. The Santa is
sitting on the back of a reindeer. The head and hands of the
Santa figure, as well as the reindeer, are constructed of resin.
Santa is wearing a long, red and white coat constructed of fabric
mache.
Item number 1043, known as "Nested Santas" contains a set of
6 nesting Santas. They range in height between 2 and 6 inches
tall and are constructed of wood with painted on features. Five
of the pieces are hollow and separated at the middle, to allow
the next smaller sized Santa to be place inside. The smallest
Santa, which is the last figure to be placed inside, is solid
wood. When all the figures are placed inside each other, one
Santa remains.
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These figures were classified in NYRL 856153 as dolls under
subheading 9502.10.4000, HTSUSA. It is your contention that the
merchandise should be classified as festive articles under
heading 9505, HTSUSA.
ISSUE:
Whether the Santa Claus figures should be classified as
dolls or festive articles?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
HTSUSA. GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff and any
relative section or chapter notes and, unless otherwise required,
according to the remaining GRI's taken in order.
The headings at issue in this case are:
(a) 9502, HTSUSA, dolls representing only human beings and
parts and accessories thereof:...
(b) 9505, HTSUSA, festive, carnival or other entertainment
articles, including magic tricks and practical joke
articles; parts and accessories thereof:...
In this instance, classification can be accomplished by
reference to GRI 1. It is our determination that the
classification effected in NYRL 856153 is correct.
Heading 9505 is generally regarded as a use provision.
Consequently, Additional U.S. Rule of Interpretation 1(a) must be
reviewed. That rule indicates that:
In the absence of special language or context which
otherwise requires--
(a) a tariff classification controlled by use (other
than actual use) is to be determined in accordance with
the use in the United States at, or immediately prior
to the date of importation, of goods of that class
or kind (emphasis added) to which the imported goods
belong, and the controlling use is the principal use.
While these figures depict Christmas motifs, they belong to
the class of merchandise known as dolls and therefore can be
classified by reference to Heading 9502. The class of
merchandise that falls within the scope of the term "doll" is
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very broad. In Dan-Dee Imports, Inc. v. United States, 7 CIT 241
(1984), the court stated that "perhaps because the variety of
merchandise within the common meaning of "doll" is so vast, the
courts have not been able to render a comprehensive definition
of, nor all-embracing finding as to what is, a "doll." In Hasbro
Industries, Inc. v. United States, 703 F. Supp. 941, (CIT 1988),
the court stated that a broad scope has been given to this term
"almost without exception."
Item 8664, the Fabric Mache Northern Lights Santa on
Reindeer, is very similar to the "Old World Santa" figure
classified as a doll in Headquarters Ruling Letter (HRL) 086587,
dated August 8, 1990 (copy enclosed). In that letter we stated
that the non-durable items mentioned and discussed in Explanatory
Note 95.05 (A), as festive articles, do not include durable and
three dimensional doll figures such as the "Old World Santa"
that was at issue in that case. The same considerations must
apply to the classification of item 8664. The presence of the
reindeer figure does not affect the classification; dolls are
frequently depicted in elaborate environments.
Item 1043, the nested Santa, is an example of the classic
"matreshka" and also belongs to the broad class of merchandise
known as "dolls." Although generally considered Russian folk
art, nesting dolls are also native to India and China. Each
figure is nested inside the next larger object, and they
generally depict human beings. All the figures, except the
smallest one, are hollow. In Wregg Imports v. United States,
10 CIT 679 (1986) the court found that "matreshkas are sold
primarily as dolls and used by doll enthusiasts to enhance their
collections." The court also stated that "matreshkas are
predominately known and used (sold and collected) as dolls in the
United States."
The fact that these figures are intended for decorative
purposes and are not intended for use by children for play or
collection is not determinative. This is shown by the
Explanatory Notes for Heading 9502, HTSUSA, which state that "The
heading includes not only dolls designed for the amusement of
children, but also dolls intended for decorative purposes...."
This Explanatory Note is further evidence of the broad sweep of
the class of merchandise known as dolls.
The difference between the figures at issue and the
animated figures is clear. Animated figures designed for home
use, such as the choir boy of HRL 085898, dated May 17, 1990,
(which you referenced in your letter) are rarely utilized for any
purpose other than decorative use during festive occasions.
Consequently, as a class of merchandise, they are considered
festive articles. Dolls, however, have many uses and intended
uses other than that of festive decoration. The fact that a
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particular doll may depict a festive motif does not take it out
of the doll chapter for classification purposes.
Thus, although these items may be marketed as Christmas
display items by the importer, they are representations of a
"human being" known as Santa Claus and fall within the wide
variety of merchandise considered to be dolls.
HOLDING:
The two Santa Claus figures are properly classifiable under
subheading 9502.10.4000, HTSUSA, which provides for dolls
representing only human beings, whether or not dressed, other
than stuffed, not over 33 cm in height, dutiable at a rate of 12
per cent ad valorem. NYRL 856153 is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure