CLA-2 CO:R:C:F 950954 LPF
Joel K. Simon, Esquire
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Modification of HRL 086772; "Christmas Little Bitty Bits";
Plastic Figurines in heading 3926, HTSUSA; Other articles of
plastics or materials of headings 3901 to 3914
Dear Mr. Simon:
In Headquarters Ruling Letter (HRL) 086772 issued August 8,
1990, six plastic figurines, imported from China, were classified
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
One article, the puppy and sleigh figure, was classified in
subheading 3926.40.0000, as "Other articles of plastics and
articles of other materials of headings 3901 to 3914: Statuettes
and other ornamental articles."
The other five articles were classified in subheading
9505.10.4000, as "Festive, carnival or other entertainment
articles,...: Articles for Christmas festivities and parts and
accessories thereof: Other: Of plastics."
Subsequently, we have reviewed that ruling and have found it
to be partially in error. The correct classification is as
follows.
FACTS:
The six articles at issue, known as "Christmas Little Bitty
Bits," style number 1078, measure approximately 1-1/2 to 1-3/4
inches in height and are of plastic. They include the following
figures:
1. Santa Claus designed in a Christmas motif;
2. a Christmas tree with human features, including arms and
legs, and adorned with stars and decorations as if to
simulate Christmas tree ornaments;
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3. a toy soldier with a red jacket, green pants and holding
a candy cane;
4. a comical representation of a reindeer with a striped
scarf and black sunglasses;
5. a panda bear on skis with the words "Merry Kissmas" on
the bottom of the skis; and
6. a puppy sitting on a sleigh wearing a striped scarf.
ISSUE:
Whether the plastic "Christmas Little Bitty Bits" figurines
are classifiable in heading 9505 as festive articles; or rather
in heading 3926 as other articles of plastic or materials of
headings 3901 to 3914.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported 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. The Explanatory Notes (EN's) 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 GRI's.
Heading 9505, HTSUSA, provides for, inter alia, festive,
carnival and other entertainment articles. The EN's to 9505
indicate that the heading covers:
(A) Festive, carnival or other entertainment articles, which
in view of their intended use are generally made of non-
durable 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.
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(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....
Articles classifiable in heading 9505 tend to serve no other
function than decoration.
In addition, heading 9505 is regarded as a use provision.
Hence, such articles are classifiable according to their
principal use. See Additional U.S. Rule of Interpretation 1(a).
Although the subject articles are decorative, plastic
figurines as a class or kind of merchandise are not specifically
festival related. Plastic figurines are used throughout the
year and come in a wide variety of motifs. Accordingly, it is
Customs position that the plastic "Christmas Little Bitty Bits"
figurines are not classifiable as festive articles in heading
9505. In HRL 950041, dated October 31, 1991, and in HRL 088093,
dated February 12, 1991, porcelain articles depicting a holiday
motif and Santa figures constructed of resin and fabric mache,
respectively, were not classifiable as festive articles.
Likewise, the subject articles must be classified elsewhere.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. Since the plastic figurines
are ornamental, they are classifiable in subheading 3926.40.0000.
HOLDING:
The plastic "Christmas Little Bitty Bits" figurines are
classifiable in subheading 3926.40.0000, HTSUSA, as "Other
articles of plastics and articles of other materials of headings
3901 to 3914: Statuettes and other ornamental articles." The
general column one rate of duty is 5.3 percent ad valorem. We
note that the ruling being modified indicated a general column
one rate of duty of 8.4 percent ad valorem for five of the
articles and 5.3 percent ad valorem for one of the articles.
Sincerely,
John Durant, Director
Commercial Rulings Division