CLA-2 CO:R:C:F 953693 LPF
TARIFF NO: 9505.10.4000, 9505.10.5000
Mr. Ken August
Fun World, Inc.
80 Voice Road
Carle Place, NY 11514
RE: Modification of Pre-Entry Classification Rulings 860632 and
835839; Santa Claus figures in heading 9505, HTSUSA; Festive
articles; Not 9502, Dolls; HRL's 952520, 952834
Dear Mr. August:
This is in response to your letter dated February 26, 1993,
requesting modification of Pre-Entry Classification Rulings (PC's)
860632, issued March 19, 1991, and 835839, issued January 25, 1989.
In those rulings Santa Claus figures were classified within
subheading 9502.10, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as "Dolls representing only human beings and
parts and accessories thereof: Dolls, whether or not dressed." We
have reviewed that ruling and have found it to be partially in
error. The correct classification is as follows.
FACTS:
The articles at issue include:
1) Bendable Playful Santa (Item #7050) composed of
plastic and measuring approximately 11 inches in
height (PC 860632);
2) Bendable Santa (Item #7052) composed of plastic and
measuring approximately 11 inches in height (PC
835839);
3) Jolly Santa (Item #7144) composed of textile and
measuring approximately 7-1/2 inches in height
(PC 835839); and
4) Santa Clip-On (Item #7009) composed of a vinyl face,
a textile outfit, and a metal clip which, apparently
when squeezed, enables the 3 inch figure to grasp and
clip onto gifts or other articles (PC 835839).
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All the articles have a beard and moustache and are wearing a
red suit with a belt and buckle, a red cap, and boots. In contrast
to the other articles, the Bendable Santa depicts a thin Santa
Claus.
ISSUE:
Whether the Santa Claus figures are classifiable in heading
9502 as dolls or in heading 9505 as festive articles.
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. Most 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 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....
* * *
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In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
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.
First, the Santa figures are made of non-durable material.
Customs will consider articles, such as the Santa figures, to be
made of non-durable material since they are not designed for
sustained wear and tear, nor are purchased because of their extreme
worth or value (as would be the case with a decorative, yet costly,
piece of art or crystal). In addition, the articles' primary
function is decorative, as opposed to, utilitarian.
Finally, when examining the Santa figures, as a whole, it is
evident that the articles are traditionally associated or used with
the particular festival of Christmas. Generally, figurines and
dolls are not traditionally associated or used with the particular
festival of Christmas; they are not ejusdem generis with those
articles cited in the EN's to 9505, as exemplars of traditional,
festive articles. However, Santa Claus is a unique form that
traditionally has been associated, particularly and exclusively,
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 9505
as festive articles.
The fact that the instant figures have a beard and moustache,
wear a suit with a big belt and buckle, boots, and a cap, indicates
that the articles are identifiable upon importation as Santa Claus.
Also, the articles are three dimensional because they are not
designed or effective primarily as a flat or surface composition,
but rather are specifically designed to give an illusion of depth
or varying distances. See Webster's Third New International
Dictionary 2474 (1971). The terms of the heading and the
applicable EN's indicate that the
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Santa Claus figures are classifiable, pursuant to GRI 1, in 9505
as festive articles. See Headquarters Ruling Letters (HRL's)
952520, issued October 22, 1992 and 952834, issued January 6, 1993.
The Santa figures are classifiable within subheading 9505.10
which provides for articles for Christmas festivities. As for the
proper classification of the Santa figures at the eight digit
subheading level, the Santa figures do not meet the criteria for
a Christmas ornament. See HRL's 952520 and 952834, supra.
Subheading 9505.10.40 covers other Christmas articles of
plastics, while subheading 9505.10.50 covers other Christmas
articles made of other materials. The Bendable Playful Santa and
Bendable Santa figures which are composed of plastic are
classifiable in subheading 9505.10.40. The Jolly Santa and Santa
Clip-On figures which are primarily composed of materials other
than plastic are classifiable in subheading 9505.10.50.
HOLDING:
The Bendable Playful Santa (Item #7050) and Bendable Santa
(Item #7052) figures are classifiable in subheading 9505.10.4000,
HTSUSA, as "Festive, carnival or other entertainment
articles,...Articles for Christmas festivities and parts and
accessories thereof: Other [than Christmas ornaments]: Of
plastics." The general column one rate of duty is 8.4 percent ad
valorem.
The Jolly Santa (Item #7144) and Santa Clip-On (Item #7009)
figures are classifiable in subheading 9505.10.5000, HTSUSA, as
"Festive, carnival or other entertainment articles,...Articles for
Christmas festivities and parts and accessories thereof: Other
[than Christmas ornaments]: Other." The general column one rate
of duty is 5.8 percent ad valorem.
PC's 860632 and 835839 are modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division