CLA-2 CO:R:C:G 083471 SS
Mr. D.F. Miller
Import Manager
F. W. Woolworth Co.
233 Broadway
New York, New York 10279
RE: Tariff classification of animated display figures
Dear Mr. Miller:
Your inquiry, dated May 17, 1988, addressed to our New York
office concerning the tariff classification of animated display
figures under the Harmonized Tariff Schedule of the United States
Annotated, (HTSUSA), was referred to this office for a direct
reply to you. A sample was submitted for our examination. This
is our decision.
FACTS:
The items in issue are animated and illuminated display
figures, representing traditional characters and persons
associated with either Christmas or Halloween season. Each
figure is permanently attached to a display stand which allows
the figure to remain in a vertical position. Additionally, each
display figure incorporates an electric motor and the necessary
mechanical components which enables the figure to move its head
and arms in a predetermined pattern. This movement is activated
by an on/off switch on the display base. Also, some figures
include an illumination element such as an electric candle.
The figures are constructed mainly of plastic but can be of
various materials. Depending on the cost, the features can range
from a finely detailed sculptured look to crude caricatures.
They are usually dressed in appropriate textile outfits. The
figures range in height from 12 to 48 inches. The price of
$69.99 was prominently displayed on the packaging carton of the
sample submitted, a Halloween witch.
- 2 -
ISSUE:
Whether the items at issue are properly classifiable under
HTSUSA heading 9502 as dolls, or 9618 as animated displays.
LAW AND ANALYSIS:
Under the HTSUSA, tariff classification is determined
according to the General Rules of Interpretative (GRI's). Under
GRI 1, the primary consideration in the classification of goods
is the terms of the heading itself which must be read in
conjunction with the relative notes.
In the instant case, the items under consideration are
animated and illuminated figures representing humans. Heading
9618 provides for tailors' dummies and other lay figures;
automata and other animated displays used for shop window
dressing. The Explanatory Notes for heading 96.18, which is the
official interpretation of the tariff at the international level,
provide in pertinent part:
(3) Animated and other displays used for shop window
dressing.
These range from animated representations of humans or
animals to numerous other automatically operating appliances
of a kind used for displaying merchandise or for publicity
purposes. They may be made of any material and are
generally electrically or mechanically operated. Though
frequently objects of curiosity in themselves, these
articles are mainly intended to serve as novel methods of
attracting attention to displays of goods or to particular
articles exhibited in shop windows.***
Although the articles under consideration may sometimes be
used for shop window dressing, the type of merchandising
indicates that these articles are sold at retail to individual
consumers for use as holiday and festive decorations. Also,
based on the information available, these articles are not
designed for the long hours of operation as required for shop
displays. In fact, many of the packaging boxes clearly state
that the use of these figures should be limited to three to five
hours at a time.
Heading 9618 is a use provision. The additional U.S. Rules
of Interpretation provide in pertinent part that "when
classification is controlled by use (other than actual use) the
principal use controls". Since the principal use for these
articles is consumer use and not shop window dressing, these
items are not classifiable under this heading.
- 3 -
Heading 9502, provides for dolls representing only human
beings. The Explanatory Notes to 9502 state in pertinent part:
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.***
This heading also excludes:
(c) Lay figures and automata of a kind used for shop
dressing (heading 96.18).
The articles representing the witch, Santa Claus, Mrs.
Claus, boy, girl, and soldier all meet the description for dolls
in the above heading. They have the physical appearance of human
characters and, in this case, are dressed in characteristic
festive and decorative attire to impart a particular mood.
Application of GRI 1 to these articles results in their
classification under heading 9502, as dolls representing only
human beings.
HOLDING:
The animated articles under consideration are properly
classifiable under subheading 9502.10.80, as other dolls,
dutiable at a rate of 12% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division