CLA-2 CO:R:C:F 950932 LPF
David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: "Sweetheart Valentine Figurines" in subheading
3926.40.0000; Other articles of plastics or materials in
headings 3901 to 3914, Statuettes and other ornamental
articles; Not festive articles in heading 9505.
Dear Mr. Eisen:
This is in response to your letter of November 21, 1991,
submitted on behalf or your client Avon Products, Inc., regarding
the proper classification, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), of "Sweetheart Valentine
Figurines," imported from China and/or Taiwan.
FACTS:
The merchandise at issue consists of three different plastic
Valentine figurines, each part of the Avon "Sweetheart Valentine
Figurine" Gift Collection Series.
The first figurine, item #PP 97611, measuring approximately
2-1/2 inches in height, features a red, heart-shaped figure
(constructed with arms, hands, legs and feet), depicted watering
small heart-shaped "flowers." The phrase "Love Grows" is printed
along the front of the base of the figurine.
The second figurine, item #PP 100424, measuring
approximately 2-1/2 inches in height, features a "male" heart-
shaped figure and a "female" heart-shaped figure (constructed
with arms, hands, legs and feet) depicted dancing on a dance
floor. The phrase "Love Makes Me Dance" is printed along the
base.
-2-
The third figurine, item #PP 97610, measuring approximately
3-1/2 inches in height, features a red, heart-shaped figure
(constructed with arms, hands, legs and feet) holding a bouquet
of multi-colored balloons. The phrase "Love Takes Me Higher!" is
printed along the base.
ISSUE:
Whether the plastic figurines are classified in heading 9505
as festive articles, or rather in heading 3926 as other articles
of plastics or materials of headings 3901 to 3914.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of 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. The Explanatory Notes (EN's) to the
Harmonized Commodity Description and Coding System, which
represent the official interpretation of the tariff at the
international level, facilitate classification under the HTSUSA
by offering guidance in understanding the scope of the headings
and GRI's.
Heading 9505, HTSUSA, provides for festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
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., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which are
traditionally associated with a particular
festival are also classified here.
Articles classifiable in heading 9505 tend to serve no other
function than decoration.
-3-
In addition, heading 9505 is regarded as a use provision.
Hence, such articles are classifiable according to the principal
use of goods of that class or kind to which the goods belong.
See Additional U.S. Rule of Interpretation 1(a).
Although the subject articles are decorative, plastic
figurines as a class or kind of merchandise are not specifically
festival related. Plastic figurines are used throughout the year
and come in a wide variety of motifs. The fact that the articles
are heart-shaped is not proof, in and of itself, of their
classification as festive articles. On the contrary, the use of
such heart-shaped articles to express love or affection to
another is not unique only to Valentine's Day, but may also
include, for instance, anniversaries and birthdays. Accordingly,
it is Customs position that the plastic figurines are not
classifiable in heading 9505. In Headquarters Ruling Letters
(HRL's) 950953, 950954, issued February 10, 1992, and 950956,
issued January 21, 1992, plastic Santa Claus, Christmas tree, and
reindeer figurines, among others, were classified in 3926 as
other articles of plastics, rather than in 9505. Additionally,
in HRL 950957, issued February 10, 1992, textile heart throbs
were classified in 6307 as other made up textile articles, rather
than in 9505. Likewise, the subject articles must be classified
elsewhere.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. Since the plastic figurines
are ornamental, they are classifiable in subheading 3926.40.0000.
HOLDING:
The plastic "Sweetheart Valentine Figurines" are
classifiable in 3926.40.0000, HTSUSA, as "Other articles of
plastics and articles of other materials of headings 3901 to
3914: 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