CLA-2 CO:R:G 086587 STB
Ms. Madeline Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y. 10010-2872
RE: Request for reconsideration of Headquarters Ruling Letter
083816 concerning the classification of "Old World Santa" figure
Dear Ms. Salgo:
This letter is in response to your request, dated February
21, 1990, for a reconsideration of Headquarters Ruling Letter
(HRL) 083816, dated May 30, 1989, regarding the classification of
an "Old World Santa" figure. The sample from the original
classification request is available for our review.
FACTS:
The article in question is a representation of an Old World
Santa, item J 663, and is imported from Taiwan. The figure is
approximately 10 inches in height and has a ceramic face, hands
and lower trunk. The Santa figure is wearing a paper-mache
constructed full length red textile coat with beige trim around
the collar, hemline, front and sleeves. The figure is holding a
green colored textile bag containing simulated articles relating
to the Christmas season, including wrapped presents, candy canes,
a musical instrument and a small Christmas tree. The figure is
also holding two small bells.
ISSUE:
What is the proper classification of the "Old World Santa"
figure?
-2-
LAW AND ANALYSIS:
In HRL 083816, dated May 30, 1989, this office classified an
"Old World Santa" figure as a doll under subheading 9502.10.40,
HTSUSA. It is our determination that the classification
effected in HRL 083816, and the reasoning provided in support of
that classification, are correct.
We also note that Explanatory Note 95.05 (A) states that
heading 9505 covers "Festive, carnival or other entertainment
articles, which in view of their intended use are generally made
of non-durable material" (emphasis added). Additionally, the
items listed as festive article examples in this Explanatory Note
are primarily constructed of non-durable materials. It is clear
that Heading 9505 is designed primarily for items of non-durable
materials and not items such as the durable, three dimensional
doll figure at issue here. Therefore, we disagree with your
contention that the subject figure is properly classifiable in
Heading 9505.
HOLDING:
The subject "Old World Santa" figure is properly
classifiable under subheading 9502.10.40, HTSUSA, which provides
for dolls representing only human beings, whether or not dressed,
other than stuffed, not over 33 cm in height, dutiable at a rate
of 12 per cent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division