CLA-2-44:S:N:N8:230 886666
Ms. Rosalie Althoff
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of a flat wooden Santa
Claus/Christmas decoration from Taiwan.
Dear Ms. Althoff:
In your letter dated May 25, 1993, you requested a tariff
classification ruling.
A sample was submitted and will be retained for reference. It is an
irregularly shaped, 1/8-inch-thick sheet of plywood measuring roughly 6 x 10
inches. Laminated to each face of the wood is a sheet of paper which has
been printed with a colorful picture of a gift-laden Santa Claus leaning
against a chimney on a rooftop. The laminated wood has been cut so that its
edge conforms to the shape of the objects shown in the picture, and it is
mounted in a wood-block base that enables it to stand upright on a table,
mantlepiece or the like. You state that this article is "primarily meant to
be sold as a Christmas decoration and is marketed as such."
We note your discussion of why you believe this item should be
classified in Chapter 95, Harmonized Tariff Schedule of the United States
(HTS), specifically in subheading 9505.10.5000, as "articles for Christmas
festivities." We must disagree, however, due to numerous Customs precedent
rulings clearly establishing a contrary policy for flat articles of this
kind.
As you mentioned in your letter, Headquarters Ruling 088584 (September
15, 1992) indicated that the "festive" provision was not intended to
encompass decals or flat renditions of holiday-related scenes affixed to an
article that otherwise would not be considered festive. Although the three-
dimensional requirement discussed in that ruling centered mainly on nativity
scenes, the same principle has been applied specifically to Santa Claus
items. See, for example, Headquarters Rulings 952520 (October 22, 1992) and
952606 (January 15, 1993). The latter stated that "because the motif of an
article is not dispositive of its classification, only three dimensional
forms of Santa Claus, identifiable as such upon importation, are classifiable
within 9505 as festive articles."
The applicable subheading for the "wood two-sided flat Santa at chimney
with base" (Item 7970-8) will be 4420.10.0000, HTS, which provides for
statuettes and other ornaments, of wood. The rate of duty will be 5.1%.
We note that the submitted sample is not marked with its country of
origin. The goods will be required to be so marked, legibly and in a
conspicuous place, upon importation into the United States.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport