CLA-2 CO:R:C:F 950955 LPF
Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, New York 10048
RE: Modification of HRL 084081; Porcelain Boy and Girl Christmas
Caroler Figurine in heading 6913, HTSUSA; Statuette or other
ornamental ceramic article
Dear Mr. Simon:
In Headquarters Ruling Letter (HRL) 084081 issued July 3,
1989, a porcelain boy and girl Christmas caroler figurine, from
Taiwan, was classified in subheading 9505.10.2500, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), as
"Festive, carnival or other entertainment articles,...: Articles
for Christmas festivities and parts and accessories thereof:
Christmas ornaments: Other: Other." Subsequently, we have
reviewed that ruling and have found it to be partially in error.
The correct classification is as follows.
FACTS:
The article at issue is a porcelain figurine of a boy and
girl Christmas caroler. The figurine measures approximately 3-
1/4 inches in height and depicts a boy and girl dressed in
Christmas motif singing Christmas carols.
ISSUE:
Whether the porcelain figurine is classifiable in heading
9505 as a festive article, or rather in heading 6913 as a
statuette or other ornamental ceramic article.
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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.
(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).
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Although the subject article is decorative, porcelain
figurines as a class or kind of merchandise are not specifically
festival related. Porcelain figurines are used throughout the
year and come in a wide variety of motifs. Accordingly, it is
Customs position that the figurine is not classifiable as a
festive article 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 article must be
classified elsewhere.
Heading 6913 provides for statuettes and other ornamental
ceramic articles. The EN's to 6913 indicate that the heading
includes:
(A) Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to support
or contain other decorative articles or to add to their
decorative effect, e.g.:
(1) Statues, statuettes, busts, haut or bas reliefs,
and other figures for interior or exterior decoration;
ornaments (including those forming parts of clock sets)
for mantelpieces, shelves, etc.,....
Since the porcelain figurine is ornamental and decorative it
is classifiable in heading 6913. Assuming it is not produced by
professional sculptors nor directly produced from molds made from
original models produced by professional sculptors, the
applicable subheading is 6913.10.5000.
HOLDING:
The porcelain figurine of the boy and girl Christmas
caroler is classifiable in subheading 6913.10.5000, HTSUSA, as
"Statuettes and other ornamental ceramic articles: Of porcelain
or china: Other: Other." The general column one rate of duty is
9 percent ad valorem. We note that the ruling being modified
indicated a general column one rate of duty of 5 percent ad
valorem.
This notice should be considered a modification of HRL
084081 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 084081 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, HRL
084081 will not be valid precedent. We recognize that pending
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transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division