CLA-2 CO:R:C:F 956353 LPF
Ms. Mary Goering
Attorney in Fact
Norman G. Jensen, Inc.
3050 Metro Drive - Suite #300
Minneapolis, MN 55425
RE: Village Animated Skating Pond; Heading 3926, HTSUSA; Other
articles of plastics; Not 9503 toy; Not 8543 electrical
machines and apparatus; HRL 952830
Dear Ms. Goering:
This is in response to your letter of February 17, 1994,
submitted on behalf of Department 56, regarding the proper
classification, under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of the Village Animated Skating Pond.
You submitted a sample with your request for a binding ruling.
FACTS:
The Village Animated Skating Pond consists of a large plastic
base which gives the appearance of a skating pond. The synchronous
motor with a rating of 220 Volts AC, 50/60 Hz, 3 Watts and switched
cord are housed in this base. The article includes six plastic
figures, four of which have a magnet in their base, seven sisal
evergreen trees, and one birch clump. Once the product is properly
arranged and the motor is turned on, the four figures which include
a magnet in the base move around the pond in an intricate pattern.
ISSUE:
Whether the Village Animated Skating Pond is classifiable in
heading 3926 as an other article of plastic; 8543 as an electrical
machine or apparatus; or 9503 as a toy.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
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merchandise under the HTSUS. 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. In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs may then be applied. The
Explanatory Notes (ENs) to the Harmonized Commodity Description and
Coding System, which represent the official interpretation of the
tariff at the international level, facilitate classification under
the HTSUS by offering guidance in understanding the scope of the
headings and GRIs.
Heading 9503, HTSUS, pertains in part, to "other toys." The
ENs to Chapter 95, HTSUS, indicate that "this chapter covers toys
of all kinds whether designed for the amusement of children of
adults." It is Customs position that the amusement requirement
means that toys should be designed and used principally for
amusement. See Additional U.S. Rule of Interpretation 1(a),
HTSUSA. Customs defines principal use as that use which exceeds
each other single use of the article.
In our opinion, the Village Animated Skating Pond will not be
principally used as a toy, but rather for display and
ornamentation. The scene depicted by the skating pond is serene
and the figures' action around the pond is relatively predictable
and consistent. In essence, the article does not provide the
manipulative play value or frivolous entertainment characteristic
of toys. The article is distinguishable from Santa's Ski Slope of
Headquarters Ruling Letter 952830, issued February 1, 1993, which
although somewhat ornamental, was primarily designed for amusement.
The instant article must be classified elsewhere.
Because no HTSUS heading provides for the merchandise as a
whole, it is not classifiable at the GRI 1 level. Thus, we turn
to GRI 3(a) to classify the article in the HTSUS heading providing
for one of the components which comprise the Village Animated
Skating Pond. In our opinion, the article in its entirety may be
considered a composite good. Pursuant to GRI 3(a), the possible
headings providing for the Village Animated Skating Pond, e.g.,
heading 3926 for the plastic pond, sisal trees, and figures and
heading 8543 for the motor, are regarded as equally specific.
GRI 3(b) provides that articles made up of different
components, that is, composite goods, shall be classified as if
they consisted of the component which gives them their essential
character. "Essential character" is the attribute which strongly
marks or serves to distinguish what an article is. EN VIII to GRI
3(b) explains that bulk, quantity, weight, value or the role of a
constituent material in relation to the use of the article are
indicia of essential character.
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In our opinion the plastic skating pond, as compared to the
motor and other plastic components, distinguishes the article.
Although the motor allows the figures to move around the pond, it
is the skating pond which essentially provides the article's
ornamental and decorative appeal in addition to constituting the
greatest bulk and weight. A consumer is likely to purchase the
article for the specific scene it depicts. Furthermore, it is
apparent that even when the motor is turned off, the skating pond
will continue to be displayed in one's home for ornamental
purposes. The motor primarily serves to embellish the overall
ornamental effect of the Village Animated Skating Pond. As the
plastic skating pond imparts the essential character of the
article, the Village Animated Skating Pond is classified within
heading 3926 as other articles of plastics. Because the skating
pond is ornamental, the appropriate subheading is 3926.40.00.
HOLDING:
The Village Animated Skating Pond is classified in subheading
3926.40.00, HTSUSA, as "Other articles of plastics...: Statuettes
and other ornamental articles." The general column one rate of
duty is 5.3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division