CLA-2 CO:R:C:F 950956 LPF
Mr. Christopher L. Thayer
Hallmark Cards, Inc.
2501 McGee - Mail Drop #376
P.O. Box 419580
Kansas City, MO 64141-6580
RE: Modification of HRL 087160; Plastic Figurines in heading
3926, HTSUSA; Other articles of plastics or materials of
headings 3901 to 3914
Dear Mr. Thayer:
In Headquarters Ruling Letter (HRL) 087160 issued August, 22
1990, nine different plastic figurines, imported from Thailand,
Sri Lanka and the Philippines, were classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
Five of the figures were classified in subheading
9505.10.4000, HTSUSA, as "Festive, carnival or other
entertainment articles...: Articles for Christmas festivities and
parts and accessories thereof: Other: Of plastics." These
figures included: Article #350 QFM 1663 ("Santa Claus"); Article
#300 QFM 1767 ("Cookie Santa"); Article #300 QFM 1777 ("Cookie
Reindeer"); Article #300 QFM 1769 ("Cookie Elf"); and Article
#1400 QC 9649 ("German Girl").
One figure was classified in subheading 9505.90.6000,
HTSUSA, as "Festive, carnival or other entertainment
articles,...Other: Other." This figure was: Article #350 QFM
1616 ("Scarecrow").
Three figures were classified 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." These figures included: Article #250 QFM
1646 ("Snowman"); Article #300 QFM 1787 ("Puppy"); and Article
#250 QFM 1759 ("Lamb").
Subsequently, we have reviewed that ruling and have found it
to be partially in error. The correct classification is as
follows.
-2-
FACTS:
Eight of the articles at issue, which are constructed of
high impact styrene, are included in the "Merry Miniature"
series:
1. Item #350 QFM 1616 is a small scarecrow figure and is
approximately two inches in height. The figure is designed
in a Halloween motif.
2. Item #250 QFM 1646 is a snowman figure. It is
approximately 1-1/4 inches in height and is holding a sign
with the words "Let it snow."
3. Item #350 QFM 1663, a Santa Claus figure, is
approximately 1-1/2 inches in height and is holding a
drinking glass and cookie.
4. Item #300 QFM 1787 is a figure of a puppy in a just
opened gift box and is approximately 1-1/4 inches in height.
A sign on the box reads "open me first" and "1991."
5. Item #250 QFM 1759 is a small, white lamb figure,
approximately 1-1/2 inches tall. It has a lavender ribbon
around its neck and the word "peace" written at the base.
6. Item #300 QFM 1767, the "Cookie Santa Merry Miniature",
is a small Santa figure, approximately 1-1/2 inches in
height, imprinted with "1991" on its base.
7. Item #300 QFM 1769, the "Cookie Elf Merry Miniature,"
is approximately 1-1/4 inches in height and its base is
imprinted with "1991" and a small Christmas tree.
8. Item #300 QFM 1777, the "Cookie Reindeer Merry
Miniature," is approximately 1-1/2 inches in height and its
base is imprinted with "1991" and a small gold star.
Apparently, one figure is not part of the "Merry Miniature"
series:
1. Item #1400 QC 9646 is a "German Girl Figurine." It is
approximately 3-1/4 inches tall and is constructed of fiber
reinforced plastic. The figurine is holding a sign that
reads "Frohliche Weihnachten" which is German for "Merry
Christmas."
ISSUE:
Whether the plastic 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.
-3-
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).
-4-
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 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 all classifiable in subheading
3926.40.0000.
HOLDING:
The plastic 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, 3.1 percent ad valorem for one
of the articles and 5.3 percent ad valorem for three of the
articles. However, an article in this subheading is eligible for
duty free treatment under the GSP provided it meets the
requirements of General Note 3(c)(ii), HTSUSA.
This notice should be considered a modification of HRL
087160 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 087160 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 087160 will
not be valid precedent. We recognize that pending 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 may 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