CLA-2-95:RR:NC:TP:222 A87177
Mr. Gordon C. Anderson
Meyer Customs Brokers
Div. of C. H. Robinson International, Inc.
8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344
RE: The tariff classification of Heritage Village Collections and Snow Village Collections
accessories ; "Village Animated all around the Park" and "Village Animated Up, Up
& Away" from China.
Dear Mr. Anderson:
In your letter dated August 19, 1996, on behalf of your client D56, Inc., you requested
a tariff classification ruling.
You have submitted five samples claimed to be accessories to both the "Heritage
Village Collections" and Snow Village Collections".
Sample no. 1, stock #52591 is called "Village Clock Tower". The clock measures
5.25 inches in height. It has a battery operated watch movement. This clock is made
primarily of metal.
Sample no. 2, stock #52230 is identified as "Village Brite Lites". This animated item
consists of a plastic sign with the words that "Merry Christmas". The lighting of the words
"Merry Christmas" is controlled by a plastic box that houses two batteries and it is operated
with an on-off switch.
Sample no. 3, stock # 52019, is called "Village Frosted Topiary". This is a set of four
trees that are constructed primarily of sisal. They measure 7.5 inches and 6 inches in height.
The trees have a wire trunk and a plastic base.
Sample no. 4, stock #52477 is called "Village Animated All Around the Park". It is a
set consisting of 18 pieces. The set has a plastic base which gives the appearance of a
skating rink in a park. The base has a synchronous AC 220 Volt motor with a switched on-
off cord. There are seven plastic figures which have magnets in their bases, six sisal
evergreen trees, one bare branch tree, a park bench, and a fence. When the motor is turned
on the seven figures with magnets move around the ice rink in a set pattern. This item is 19
inches long, 15 inches wide and 16 inches tall.
Sample no. 5, stock # 52593 is called " Village Up, Up, and Away, Animated Sleigh"
The item appears to be in one piece. It consists of a plastic base, five sisal trees attached to
the base and a hooked metal rod which protrudes from then base suspend Santa and his
sleigh and reindeers above the trees and the base. Santa and his reindeer rotate around the
base by virtue of an AC motor. This item is 17 inches tall.
All of these articles are claimed to be accessories of D56's "Village Collection."
They are pictured in the D56 Village Accessories catalogue. We agree that samples #1, 2 and
3 are accessories to thee village collection. Following Headquarters Ruling Letter #957706 of
June 21, 1995,which classifies "Heritage Village" and "Snow Village" as festive articles in
subheading 9505.10, they are considered festive articles.
Sample #4, Stock #52477 "Village animated All Around The Park" and sample # 5
stock # 52593 " Village Up & Away Animated Sleigh" are, however, scenes in and of
themselves. We do not believe they should be considered village accessories. They are much
bigger than any of the village accessories and they are shown on the inside of the front cover
of the catalogue not associated with any of the particular village groupings.
Accordingly following Headquarters Ruling Letter # 956353 of May 26, 1994 which
ruled on the "Village Animated Skating Pond", we believe that samples #4 should be
classified in subheading 3926.40, HTS.
Sample #5 is considered a festive article because its essential character is imparted by
the three dimensional figure of Santa Claus and his sleigh and reindeer.
The applicable subheading for sample no. 1, stock #52591, will be 9103.10.40,
Harmonized Tariff Schedule of the United States (HTS), which provides for clock with watch
movements, excluding clocks of heading 9104: electrically operated: other: having no jewels
or only one jewel in movement. The rate of duty will be 31 cents each, plus 5.9 percent on
the case, plus 4.6 percent on the battery.
The applicable subheading for sample nos. 2, 3, and 5, stock #52230, stock #52019
and stock # 52593, will be 9505.10.5020, HTS, which provides for festive...articles for
Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be
free.
The applicable subheading for sample no. 4, stock #52477, "Village Animated All
Around the Park" will be 3926.40.0000, HTS, which provides for statuettes and other
ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with
the entry documents filed at the time this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division