CLA-2 RR:TC:FC 958440 MMC
Mr. Steven J. Diver, Import Analyst
May Merchandising Co.
615 Olive Street
St. Louis, MO 63101
RE: Poly-Resin Figurines, Festive Articles; HRLs 088504, 957706,
958240, 958259, 958409, 958410, 958412, 958556, 958747
Dear Mr. Diver:
This is in response to your initial inquiry dated June 2,
1995, with respect to a binding classification ruling for 3
styles of poly-resin figurines depicitng a building and various
Santas and subsequent submission dated August 10, 1995, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). On February 26, 1996, we sent a letter to your office
requesting further information regarding the traditional use,
during the Christmas season, of the subject articles with
statuette villages. Your letter dated April 9, 1996, supplied
the information we requested. Samples of the subject articles
were submitted with the initial request.
FACTS:
The articles, subject of this ruling request, are 3 cold
cast statuettes composed of 40 percent calcium carbonate, 40
percent polyester resin, 14 percent titanium dioxide, 3 percent
clear catalyst and 3 percent mekpo. Style #485634 depicts a
"first Community Church" decorated with snow, an evergreen
wreath and trees and 2 small figurines. It measures 3"x3"x3".
Style #484622 and 485617 both depict Santa Claus, complete with
red hat and robe with white fringe, fat belly , white beard, and
sack of toys. The styles differ in the types of articles the
figures carry and the clothing adoring the outside of the robe.
Both measure 3"x3"x5". All 3 figurines belong to a larger
collection known as the "Crystal Falls Village". The subject
articles are sold in the seasonal "Trim-A-Home" section of
department stores.
ISSUE:
What is the proper classification of the poly-resin
figurines.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all 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 GRIs may then
be applied. 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, HTSUS, provides for, among other items,
festive, carnival, and other entertainment articles. The EN to
9505 indicates 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, HTSUS,
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).
Articles classifiable in heading 9505, HTSUS, tend to serve no
other function than decoration. Further, the motif of an item is
not dispositive of its classification and, consequently, does not
transform an item into a festive article.
In Headquarters Ruling Letter (HRL) 088504, issued February
3, 1992, we classified two groups of porcelain and earthenware
statuettes which depicted buildings and figurines together with
miscellaneous accessories. The porcelain group, was identified
as the Heritage Village Collection, ( which included Dickens
Village, Alpine Village, New England Village, Christmas in the
City, and the Little Town of Bethlehem Collection.) and
classified under subheading 6913.10.50, HTSUS, as statuettes and
other ornamental ceramic articles, of porcelain. The earthenware
group was identified as the Snow Village Collection, and
classified under subheading 6913.90.50, HTSUS, other statuettes
and other ornamental articles. Heading 9505, HTSUS, which
provides, in pertinent part, for festive, carnival and other
entertainment articles, was raised as a possible classification
but eliminated because no evidence was presented that "villages"
were traditionally associated or used with a particular festival
(i.e., Christmas).
In HRL 957706, issued June 21, 1995, Customs revisited the
classification of the Heritage and Snow Village Collections. In
an effort to demonstrate that certain "statuette villages" were
traditionally associated with Christmas, the importer introduced
copious written and oral evidence from independent sources. In
addition, Customs conducted its own independent review of the
question. All of evidence indicated that in general, ornamental
ceramic articles are not traditionally associated or used with a
particular festival, but that there are certain, traditional,
"statuette villages" which are displayed as Christmas
decorations. The importer then demonstrated how its particular
collections conformed to those traditional statuette villages.
Based on evidence presented, Customs recognized that certain
"statuette villages" were traditionally associated with Christmas
and that the importer had successfully demonstrated that the
Heritage and Snow Village Collections, were substantially similar
to those villages. Customs reclassified the subject collections
under subheading 9505.10.50, HTSUS, as festive articles.
Although in general, ornamental poly-resin figurines are not
traditionally associated or used with a particular festival, we
find, like the merchandise in HRL 957706, these figurines
depicting a building and various Santas are of the kind
traditionally used during the festival of Christmas. This
finding is based, in part, on the information you have provided
regarding marketing, which included advertisements, method of
display in your stores, limitation with respect to selling
season, etc. Accordingly, it is our determination that the
subject articles belong to a larger statuette village which is
substantially similar to the kind of statuette villages
traditionally displayed as Christmas decorations. Therefore, the
subject articles meet the criteria for classification as festive
articles. For a further discussion on the classification of
statuette villages see HRLs 958240 and 958259 dated March 25,
1996, 958409 dated April 19, 1996, 958410 and 958412 dated April
23, 1996, 958556 dated April 29, 1996, and 958747 dated September
20, 1996.
HOLDING:
The poly-resin figurines are classified in subheading
9505.10.5020, HTSUSA, the provision for "Festive, carnival or
other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories
thereof: Other: Other, Other." The applicable rate of duty is
free.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division