CLA-2 CO:R:C:G 087894 DFC
TARIFF NO: 9505.10.3000
Joel K. Simon Esq.
Serko & Simon
Counsellors at Law
One World Trade Center
New York, N.Y. 10048
RE: Set, Nativity; Manger
Dear Mr. Simon:
In a letter dated September 10, 1990, you inquired as to
the tariff classification under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), of a nativity set and
a manger which will be produced in Taiwan.
FACTS:
The nativity set, designated as O'Holy Night, style no.
5029, consists of 9 porcelain figures measuring from 1 inch to
3-1/4 inches that are childlike representations of traditional
nativity figures. One figure is the infant Jesus. Five of the
figures include Mary and Joseph and the Three Wise Men. The
remaining figures are a cow, a lamb and a donkey. The figures
of Mary and two of the Wise Men were received broken. The
sample wooden manger measures 8-1/2 inches high, 12 inches
wide and 4-1/2 inches deep.
ISSUE:
Are the nativity set and manger considered articles for
Christmas festivities for tariff purposes?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
-2-
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]." In other words, classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles, parts and accessories thereof. The
Explanatory Notes (EN), are the official interpretation of the
Harmonized System at the international level. EN (A) (2) to
Chapter 95 states that "[t]his heading [9505] covers: . . .
Articles traditionally used at Christmas festivities, e.g. . .
nativity scenes, . . ."
The sample nativity set contains only figures which have
conventionally been depicted as part of the nativity scene.
Consequently, it is our opinion that the nativity set and the
manger are clearly within the ambit of Heading 9505, HTSUSA,
covering festive articles.
HOLDING:
The nativity set and manger are classifiable under
subheading 9505.10.3000, HTSUSA, as articles for Christmas
festivities and parts and accessories thereof, nativity scenes
and figures thereof, with duty at the rate of 5.3 percent ad
valorem.
Your samples and picture are returned.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Ted Rauch NY Seaport
1cc Legal Reference
cahill library/peh
087894