CLA-2 CO:R:C:T 952085 CAB
District Director
U.S. Customs Service
P.O. Box 2450
San Francisco, CA 94111
RE: Request for Further Review of Protest No. 2809-92-100659,
Dated April 8, 1992, Concerning the Classification of a Santa
Door Hanger; Heading 6307; a festive article, classifiable in
Heading 9505; HRL 088584; HRL 952520
Dear Sir:
This ruling is in response to the protest that was filed on
behalf of Mervyn's Import Department on April 8, 1992, against
your decision concerning the classification of a Santa Door
Hanger. A sample was submitted for examination.
FACTS:
The merchandise in question is a representation of a
traditional Santa Claus approximately 15 inches high. It is
constructed of a cardboard backing covered with textile material
and contains a ribbon hanger. The front of the article is
lightly stuffed with foam. This internal stuffing gives the
article depth. The protestant states that the article in
question is intended for hanging on a door as a Christmas
decoration.
This protest concerns entries of the article in question
entered under subheading 9505.10.5000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), and liquidated under
subheading 6307.90.9490. The protestant asserts that the article
is properly classifiable under Heading 9505 as it is more
specific than Heading 6307 which is the residual heading for
made-up textile articles not elsewhere provided for in the
tariff.
ISSUE:
Whether the article at issue is classifiable in Heading 9505
as a festive article, or in Heading 6307 as an other made up
article?
LAW AND ANALYSIS:
Imported goods are classifiable according to the General
Rules of Interpretation (GRI's) of the HTSUSA. GRI 1 provides
that classification shall be determined according to the terms of
the headings and any relative section or chapter notes.
Merchandise that cannot be classified in accordance with GRI 1
are to be classified in accordance with subsequent GRI's taken in
order.
The article in question is potentially classifiable in two
headings. One such heading is Heading 6307 which provides for
other made up articles, not included more specifically elsewhere
in the Nomenclature. The other possible heading is Heading 9505,
which provides for festive, carnival or other entertainment
articles. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN), although not legally binding,
are the official interpretation of the tariff at the
international level. The EN to Heading 9505 state in pertinent
part:
(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.
* * *
Generally, merchandise is classifiable in Heading 9505, as a
festive article when the article, in its totality:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and
consequently, does not transform an item into a festive article.
In this instance, the Santa door hanger is made of a woven
cotton textile fabric. This fabric construction enhances the
article's durability. The cardboard backing, however, detracts
from the article's repeated use. Also, the merchandise in
question is not purchased because of its extreme worth, or
intrinsic value.
Next, the article's principal function is as an item to
adorn the home during the Christmas season. The Santa door
hanger serves no useful function except as a decoration.
Finally, when examining the Santa door hanger in its
totality, it is apparent that the article is traditionally
associated or used during the Christmas holiday season.
When classifying merchandise as a festive article under Heading
9505, the entire item must be traditionally associated with a
particular holiday or festival and analogous to those articles
cited in the EN to Heading 9505.
In this instance, the submitted sample is a unique three-
dimensional form of Santa Claus. It is important to note that
Santa Claus is a distinctive form that has been customarily and
exclusively linked with Christmas. Since the motif of an article
is not dispositive of its classification only three dimensional
forms of Santa Claus, identifiable as such upon importation, are
classifiable within Heading 9505, as festive articles. See HRL
088584, dated September 15, 1992, where decorative plates with
flat renditions of a nativity scene and a holiday motif were
classified as other than festive articles. See also, HRL 952520,
where a three dimensional Santa Claus figurine was classified as
a festive article under Heading 9505.
The article in question is instantly recognizable, upon
importation, as a representation of Santa Claus, which in its
entirety, is traditionally associated with Christmas. There is a
question, as to whether the Santa door hanger is three
dimensional in form, since the article contains a flat cardboard
backing. The flat backing, however, does not negate a festive
article classification, as the front of the article is stuffed
with foam. The Santa door hanger is not a flat rendition of
Santa Claus. Instead, it is a three dimensional form that has
depth and is customarily identified with Christmas.
Consequently, the Santa door hanger is classifiable in Heading
9505 as a festive article.
HOLDING:
Based on the foregoing, the article in question is properly
classified under subheading 9505.10.5000, HTSUSA, as festive,
carnival, or other entertainment articles. The applicable rate
of duty is 5.8 percent ad valorem.
The protest should be allowed in full. A copy of this
decision should be furnished to the protestant with the Form 19
notice of action.
Sincerely,
John Durant, Director
Commercial Rulings Division