CLA-2 CO:R:C:G 083835 SS; NY 837122
TARIFF NO: 9502.10.80
Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632
RE: Classification of Animated Display Figures
Dear Mr. Greenberg:
This is in response to your letters dated February 10,
1989, reference numbers # 18372D, # 18372C, # 18372B, on behalf
of Electro Plastics Inc., requesting a tariff classification of
animated display figures from China under the Harmonized Tariff
Schedule of the United States (HTSUS). Samples were submitted of
an angel, Mrs. Santa, and a caroler.
FACTS:
The items in issue are animated and illuminated display
figures, representing traditional characters and persons
associated with the Christmas 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. They are dressed in appropriate textile
outfits. The figures range in height from 21 to 26 inches.
ISSUE:
Whether the items at issue are properly classifiable under
HTSUS heading 9502 as dolls, or 9618 as animated displays, or
9505 as festive, carnival or other entertainment articles.
-2-
LAW AND ANALYSIS:
Under the HTSUS, 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 both humans and
non-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 Mrs. Claus and the caroler both
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.
Heading 9505, HTSUS, Festive, carnival or other
entertainment articles, including magic tricks and practical
jokes; parts and accessories thereof. The Explanatory Notes to
this heading state in pertinent part:
This 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.
.... Cake and other decorations (e.g. animals, flags)
which are traditionally associated with a particular
festival are classified here.
The article representing an angel symbolizes the Christmas
season. Under GRI 1, this article is provided for under HTSUS
9505, Festive, carnival or other entertainment articles.
-4-
HOLDING:
The samples representing human characters such as Mrs. Claus
and the caroler are properly classifiable under subheading
9502.10.80, as other dolls, dutiable at a rate of 12% ad valorem.
The sample representing non-human characters such as angels
(and other non-human characters such as bats, devils and other
non-human creatures dressed in traditional festive attire),
associated with a particular festive occasion, are properly
classifiable under subheading 9505.90.60, dutiable at a rate of
3.1 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division