CLA-2 CO:R:C:M 950333 KCC
Ms. Susan R. McCabe
The Hipage Company, Inc.
227 E. Plume Street
Norfolk, Virginia 23510
RE: Porcelain Santa Claus Figurines; EN 69.13; Additional
U.S. Note 5(a), Chapter 69, Section XIII
Dear Ms. McCabe:
This is in response to your letter dated August 15, 1991, to
Customs in Norfolk, Virginia, on behalf of Heilig Meyers Co.,
regarding the tariff classification of porcelain Santa Claus
figurines from China under the Harmonized Tariff Schedule of the
United States (HTSUS). Your letter and samples were forwarded
to this office for a reply.
FACTS:
The merchandise under consideration is porcelain clay bisque
molded figurines which are hand painted with non-toxic base
paint. The figurines depict historical representations of Santa
Claus from various countries such as 1908 Germany, 1903 Russia,
1897 Czechoslovakia, 1909 Poland, 1925 United States, and 1910
Yugoslavia. The figurines are approximately five inches in
height.
ISSUE:
What is the proper tariff classification of the porcelain
Santa Claus figurines under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
Heading 6913, HTSUS, provides for statuettes and other
ornamental ceramic articles. EN 69.13 provides that this heading
covers the following:
Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to
support or contain other decorative articles or to add
to their decorative effect, e.g.:
(1) Statues, statuettes, busts, haut or bas reliefs,
and other figures for interior or exterior decoration;
ornaments (including those forming parts of clock sets)
for mantelpieces, shelves, etc., ....
HCDCS, Vol. 3, p. 923. Additional U.S. Note 5(a), Chapter 69,
Section XIII, HTSUS, states that the terms "porcelain," "china"
and "chinaware" embrace ceramic ware...." As the Santa Claus
figurines are porcelain products, they are regarded as ceramic
ware.
We are of the opinion that the Santa Claus figurines are
ornamental and decorative statuettes. They have no utility value
and are wholly ornamental. Heading 6913, HTSUS, is the
appropriate heading for the figurines. Inasmuch as the figurines
are made of porcelain, they are properly classified in
subheading 6913.10.50, HTSUS.
HOLDING:
The porcelain Santa Claus figurines are properly classified
under subheading 6913.10.50, HTSUS, which provides for
"Statuettes and other ornamental ceramic articles...Of porcelain
or china...Other...Other." This tariff provision is dutiable at
the rate of 9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division