CLA-2 CO:R:C:F 956912 RC
Mr. Howard Adler
Kurt S. Adler, Inc.
1107 Broadway
New York, New York 10010-2872
RE: Classification of Santa Claus figures in heading 9505,
HTSUSA;
Festive articles; HRLs 952520, 955802, 9542553
Dear Mr. Adler:
This is in response to your letter dated July 6, 1994,
requesting the proper classification of Santa Claus figures,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You submitted samples with your request for
a binding ruling.
FACTS:
The merchandise at issue, imported from China or Taiwan,
consists of five figures which you claim resemble Santa Claus.
Item #J9307, "Sawdust Santa", is a 10 «-inch tall plastic
and fabric figure. It depicts an old man with spectacles and
rosy cheeks sporting a long full white beard and moustache. He
wears a red and white striped baseball cap, a red and white
baseball jersey, baggy (winter) white trousers with decorative
red and white trim, and a big-buckle black belt around his large
belly. His jersey is emblazoned "25". He wears big black winter
boots on his feet, a baseball mitt with ball on one hand, and
carries a bat with the other. At his feet is a large stuffed red
sack.
Item #J9300, "Sawdust Golf Santa", is a 10 «-inch tall
plastic and fabric figure. It depicts an old man with spectacles
and rosy cheeks sporting a long full white beard and moustache.
He wears a plaid red, white, and black golf cap; a Nordic
designed red, white, and green sweater; green knickers trimmed in
wool; and big black winter boots. He has a large belly. This
figure also carries a golf club and stands next to a golf bag
with clubs.
Item #W1532, "Saint Nicholas the Bishop", is a 12-inch tall
plastic and fabric figure. It depicts an old man with rosy
cheeks sporting a long full white beard and moustache. He wears
a bishop's vestments with a cope and miter. In one hand, he
carries a staff and in the other, a large sack of fruit, candy
canes, and gingerbread men.
Item #W1667, "Postman Santa on Tricycle", is an 11-inch tall
plastic and fabric figure seated on a large tricycle. It depicts
an old man with rosy cheeks sporting a long full white beard and
moustache. He wears a red postman's hat, a large Santa-style
oversized red coat trimmed with white wool. He carries a large
sack of letters, fruit, packages, and an unadorned pine tree as
cargo. His pocket is filled with letters and over his shoulder,
he carries a "mail bag" decorated with holly.
Item #W1523, "Santa in Beige Coat", is an 11-inch tall
plastic and fabric figure. It depicts an old man with rosy
cheeks sporting a long full white beard and moustache. He wears
the hat similar to the hat traditionally associated with Santa
Claus, trimmed with wool or fur around the crown. He wears a
long winter white coat trimmed in wool or fur and a big-buckle
black belt around his large belly. He also wears large black
boots. He carries presents and a little Christmas tree. His
pockets overflow with fruit. His face appears to be made from
the same mold as samples in HRL 956911.
ISSUE:
Whether the Santa figures are classifiable in heading 9505
as festive articles, 3926 as other articles of plastics, or 9502
as dolls.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS. 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. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The ENs 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....
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.
First, the figures are made of non-durable material.
Customs will consider articles, such as the Santa figures, 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). Next, the articles'
primary function is decorative, as opposed to, utilitarian. It
is apparent, the figures serve no useful function besides their
role as decoration. Finally, when examining the Santa figures,
as a whole, it is evident that the articles are traditionally
associated or used with the particular festival of Christmas.
We find that each submitted sample is a three-dimensional
figure. Although each is dressed in a different outfit, they are
all easily identifiable as Santa at the time of importation.
Most if not all of the submitted Santa Claus figures appear to
have a head cast from the same mold. This alone was enough in
HRLs 955802 and 954253 (style # 11-902) for Customs to classify
figures in 9505 even though they were comprised primarily of a
"Santa face." Here, taken as a whole, each Santa is
"identifiable" as Santa at the time of importation. The Santa
qualities set forth in HRL 952520 were general observations,
constituting helpful examples of what Santa may look like, but
they are not meant to serve as "guidelines." Because there are
many characteristics which identify Santa, there is no single
characteristic attributed to Santa which exclusively identifies
him as Santa. For example, we take the depiction of Santa as
Saint Nicholas the Bishop to be a traditional representation of
the Santa Claus figure, even if not frequently seen. The words
"Santa Claus" are derived from "Saint Nicholas" according to
common dictionary definitions.
The submitted figures are identifiable as Santa at the time
of importation. As such, they are classified as festive articles
("Santa"), distinguishable from other old men. For these
reasons, the subject Santa figures are classifiable, pursuant to
GRI 1, in 9505 as festive articles. Subheading 9505.10.4020
covers other Christmas articles made principally of plastic. As
Items #J9307, #J9300, #W1532, #W1667, and #W1523, are composed
principally of plastic, they fall into subheading 9505.10.4020.
HOLDING:
We find that all of the submitted sample figures are
identifiable as Santa at the time of importation and thus
classified as festive articles. Items #J9307, #J9300, #W1532,
#W1667, and #W1523 are classifiable in subheading 9505.10.4020,
HTSUSA, as "Festive, carnival or other entertainment
articles,...: Articles for Christmas festivities...: Other: Of
plastics, Other." The general column one rate of duty is free as
of January 1, 1995.
Sincerely,
John Durant, Director
Commercial Rulings Division