CLA-2 CO:R:C:F 952982 LPF
District Director
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126
RE: Decision on application for further review of Protest No.
2809-92-100808, filed April 30, 1992, concerning
classification of plastic resin figurines; Heading 3926,
other articles of plastics; Not 3924, household articles of
plastics; Not 9505, festive articles; Not 9502, dolls; HRL's
952520, 951422
Dear Sir:
This is a decision on a protest filed April 30, 1992, against
your decision in the classification of certain merchandise
liquidated on January 31, 1992.
FACTS:
The articles at issue, imported from Taiwan, are polyester
alkyd phthalate figurines identified as a Poly Family Shopping
Couple (style #11060), a Poly News Boy (style #12027), and a Poly
Kids with Snowball (style #12124). The figurines range in height
from approximately 2-1/2 inches to 4-1/2 inches and depict
children with snowballs, members of a band, or individuals
carrying Christmas gifts. Each figure rests on a patch of snow.
Based on a Customs Laboratory Report, issued February 4, 1993, it
appears the articles are composed primarily of a plastic resin.
The protestant entered the articles under subheading
9505.10.40, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as "Festive, carnival or other entertainment
articles...: Articles for Christmas festivities...: Other: Of
plastics," at a duty rate of 8.4 percent ad valorem.
You classified the articles under subheading 9502.10.40, as
"Dolls representing only human beings and parts and accessories
thereof: Dolls, whether or not dressed: Other: Not over 33 cm in
height," at a duty rate of 12 percent ad valorem.
-2-
ISSUE:
Whether the poly figurines are classifiable in heading 3926
as other articles of plastics, 9502 as dolls, or 9505 as festive
articles.
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. Most 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. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRI's may then be
applied. 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 provides for, inter alia, 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.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs....
* * *
-3-
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
Customs will consider articles, such as the figurines, to be
made of non-durable material since they are not designed for
sustained wear and tear, nor are purchased because of their
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal). In addition, the articles'
primary function is decorative, as opposed to, utilitarian.
However, when examining each figurine, in its entirety, it
is evident that the articles are not traditionally associated or
used with the particular festival of Christmas. The figurines
are not ejusdem generis with those articles cited in the EN's to
9505, as exemplars of traditional, festive articles. See
Headquarters Ruling Letters 952520, issued October 22, 1992 and
951422, issued November 25, 1992, stating that, generally,
figurines and dolls are not traditionally associated or used with
a particular festival. The articles must be classified
elsewhere.
Heading 9502 provides for dolls representing human beings,
while heading 3926 provides for other articles of plastics. The
EN's to 9502 state that "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." The EN's to 3926 indicate that the heading
includes statuettes and other ornamental articles.
In this case, the articles are appropriately described as
ornamental plastic figurines or statuettes as compared to dolls.
-4-
We note that 3924, providing for tableware, kitchenware, other
household articles and toilet articles, of plastics includes
articles which, unlike the subject articles, primarily are
utilitarian in nature. Thus, the terms of the headings and
applicable EN's direct us, pursuant to GRI 1, to classify the
merchandise within 3926, as other articles of plastics. Because
the plastic figurines are ornamental, they are classifiable in
subheading 3926.40.00.
HOLDING:
The figurines are classifiable in subheading 3926.40.00,
HTSUSA, as "Other articles of plastics and articles of other
materials of headings 3901 to 3914: Statuettes and other
ornamental articles." The applicable rate of duty is 5.3 percent
ad valorem.
Since reclassification of the merchandise as indicated above
would result in a lower rate of duty than claimed, you are
instructed to allow the protest in full. A copy of this decision
with the Form 19 should be sent to the protestant.
Sincerely,
John Durant, Director