CLA-2-95:S:N:N8:225 888297
Mr. Tony Collini
John S. Connor, Inc.
33 South Gay St.
P.O. Box 1717
Baltimore, MD 21203-1717
RE: The tariff classification of dolls and a Santa Claus figurine
from
Taiwan and/or China
Dear Mr. Collini:
In your letter dated June 8, 1993, received in this office on July 12,
1993, you requested a tariff classification ruling on behalf of your client
Brinn's China & Glassware Co., Inc.
Four samples were received with your inquiry. The first item, number
PX1209, is referred to as "English Garden Santa Doll". The figure stands
37 cm in height. Its' head, hands and boots are made of a hard molded
material. The skeletal structure consists of wire surrounded by tradition-
al stuffing material within a fabric body. The doll is wearing a pale
colored print textile outfit under a long, white, hooded robe trimmed with
fur. Attached to the side of the robe at the neckline are three bells.
The figure carries a pale pink bag of gifts in one hand and a staff trimmed
with imitation flowers in the other. The doll has a long white beard and
wears a crown of artificial flowers atop his white hair.
The second article, number MR1801, is a porcelain figurine known as
"Sinter Klaas Dutch". The item stands 17 cm tall and is depicted as a male
figure wearing a long red robe trimmed in an off white fur with matching
hat. The front of the hat is decorated by a gold cross. The figurine has
long white hair and a full beard. He is portrayed carrying a basket of
toys in one hand and a gold shoe filled with gifts in the other. A black
belt is worn around the waist. All features are hand painted on.
The next item, number BHX1047, is called "Santa Collection Doll". The
figure stands 27 cm in height. The head and shoes are made of a hard
molded plastic. The skeleton is constructed of a wire frame surrounded by
traditional stuffing material. He is wearing a plaid shirt and green pants
under a red robe trimmed in brown fur with matching hat. Secured around
his waist is a flocked bear and plastic trumpet. The doll has long white
hair and a full beard made of rope.
Item number PX1612B, the last article concerned, is referred to as a
"Santa Figurine". The entire body appears to be made of a hard molded
plastic which is covered by a paper mache type of coat with a fur trim and
matching hat. The coat and hat ensemble are blue in color with grey fur
trim. The doll is permanently fixed in a seated position and measures 20
cm in height. A paper mache grey sack of toys stands directly in front of
the figure and is permanently attached. A continuous string of simulated
Christmas tree lights is draped around the doll's neck, shoulders and
hands.
Your letter makes reference to HQ 952520 which classified an "Old
World Santa" figure as festive in 9505. That particular item was described
as a figure having a ceramic face, beard, hands and lower trunk. The
remaining body portions were formed by paper-mache. He was wearing a full
length red textile coat with beige trim. The ruling stated that "Since 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". You indicate that it is
the importer's contention that the above described "Santa's" are similar in
nature and should also be classified as festive articles. This office,
however, finds only one figure which is recognizable as the traditional
Santa Claus. The "Sinter Klaas Dutch" porcelain figurine, item number
MR1801, is the only article which resembles Santa Claus. The "English
Garden Santa Doll", "Santa Collection Doll" and "Santa Figurine" described
above are not recognizable as "Santa Claus" as he is traditionally known.
These figures simply depict men with a white beard wearing fur trimmed
coats which does not prove dispositive that the products symbolize "Santa
Claus".
The applicable subheading for the "English Garden Santa Doll", item
number PX1209 and the "Santa Collection Doll", item number BHX1047, will be
9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which
provides for dolls representing only human beings: whether or not dressed:
stuffed. The duty rate will be 12 percent ad valorem.
The applicable subheading for the "Santa Figurine", item number
PX1612B, will be 9502.10.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for dolls representing only human beings:
whether or not dressed: other: not over 33 cm in height. The duty rate
will be 12 percent ad valorem.
The applicable subheading for the "Sinter Klaas Dutch Porcelain
Figurine", item number MR1801, will be 9505.10.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for festive, carnival
or other entertainment articles....articles for Christmas festivities:
other: other. The duty rate will be 5.8 percent ad valorem.
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