CLA-2 CO:R:C:G 083032 SS
Ms. Wendy C. White
John A. Steer Co.
28 South Second Street
Philadelphia, PA 19106
RE: Animated Display Figure
Dear Ms. White:
In a letter dated September 13, 1988, addressed to our
New York office, on behalf of Rennoc Corporation, you
requested a classification ruling for an animated Christmas
doll-like figure imported from Taiwan, under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The figure in issue represents a young girl,
approximately 17 inches tall, standing on a 1/2 inch display
base. She has articulated arms, eyes that open and close, a
molded nose, a painted-on mouth and painted-on eye makeup.
The entire figure is composed of plastic and has a hollow
moulded plastic torso. She holds in her right hand a seven
inch long candle, decorated with a ribbon, with an electric
light bulb at the tip.
The figure is dressed in white furry hat and neckband, an
overdress simulating velvet with a lace ruffle, a floor length
undershirt, and a thin belt with furry white pom pons at the
ends.
The figure incorporates within the torso an electric
motor that is attached to an electrical cord running from the
figure's leg. The cord has an on/off switch that activates
the movements. When the switch is turned to the on position,
the head and arm holding the candle move back and forth and
the candle lights up.
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ISSUE:
Whether the animated display figure resembling a doll is
properly classifiable under HTSUS heading 9618 as animated
displays, or 9502 as dolls, or 9505 as festive, carnival or
other entertainment articles.
LAW AND ANALYSIS:
Under the HTSUS, tariff classification is determined
according to the General Rules of Interpretation (GRI's).
Under GRI 1, the primary consideration in the classification
of goods is the terms of the heading itself which must be read
in conjunction with the relative notes.
In the instant case, the item under consideration is an
animated and illuminated human figure representation. Heading
9618 provides for tailors' dummies and other mannequins;
automata and other animated displays used for shop window
dressing. The Explanatory Notes for heading 96.18 provide in
pertinent part:
(3) Animated and other displays used for shop window
dressing.
These range from animated representations of humans or
animals to numerous other automatically operating
appliances of a kind used for displaying merchandise or
for publicity purposes. They may be made of any material
and are generally electrically or mechanically operated.
Though frequently objects of curiosity in themselves,
these articles are mainly intended to serve as novel
methods of attracting attention to displays of goods or
to particular articles exhibited in shop windows.***
Although the article under consideration might sometimes
be used for shop window dressing, the type of merchandising
indicates that this and other similar articles are sold at
retail to individual consumers for use as holiday and festive
decorations. Also, based on the information available, such
articles are not designed for the long hours of operation as
required for shop displays. In fact, many of the packaging
boxes clearly state that the use of these figures should be
limited to three to five hours at a time.
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Heading 9618 is a use provision. The additional U.S.
Rules of Interpretation provide in pertinent part that "when
classification is controlled by use (other than actual use)
the principal use controls." Since the principal use for
these articles is consumer use and not shop window dressing,
these items are not classifiable under this heading.
Heading 9502, provides for dolls representing only human
beings. The Explanatory Notes to 9502 state in pertinent
part:
The heading includes not only dolls designed for the
amusement of children, but also dolls intended for
decorative purposes (e.g., boudoir dolls, mascot dolls),
or for use in Punch and Judy or marionette shows, or
those of a caricature type.
Therefore, this heading is potentially applicable,
because it embraces human figures that are decorative.
Heading 9505, HTSUS, provides for Festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof. The
Explanatory Notes to this heading state in pertinent part:
This 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., . . . . Cake and other decorations (e.g.,
animals, flags) which are traditionally associated
with a particular festival are also classified here.
This heading is also potentially applicable, because the
article is designed and marketed for use during the Christmas
holiday season.
When goods are, prima facie, classifiable under two or
more Headings, GRI 3(a) directs classification to be
determined according to the heading which provides the most
specific description. Applying this rule to the matter under
consideration here, Heading 9505 would prevail. It is well
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settled in Customs classification law that a description that
depends on use in harder to satisfy than one that merely names
an article. Therefore, the one that is harder to satisfy is
the more specific. Here, Heading 9505 prevails because the
article is apparently principally used in the home for festive
decoration during the Christmas holiday season. Application
of GRI 3(a) results in classifying the subject article under
Heading 9505, HTSUS, which provides for festive, carnival or
other entertainment articles.
HOLDING:
The animated display figure under consideration
associated with the Christmas festive occasion, is properly
classifiable under subheading 9505.10.50, dutiable at a rate
of 5.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division