CLA-2 CO:R:C:G 087716 STB
Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632
RE: Modification of HRL 083835 dated June 9, 1989;
Animated Display Figures
Dear Mr. Greenberg:
On June 9, 1989, our office, in Headquarters Ruling Letter
(HRL) 083835, classified certain animated display figures
representing human characters as dolls in subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
(HTSUSA). We also classified one sample of an angel in
subheading 9505.90.60, HTSUSA. We have since reviewed these
classifications and have found them to be in error.
FACTS:
The facts are as stated in HRL 083835.
ISSUE:
What is the proper classification of the subject animated
display figures?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
Heading 9502 provides for dolls representing human beings.
Heading 9502 is considered an eo nomine (i.e., "by name")
provision. This heading also happens to describe two of the
-2-
items at issue, i.e., the articles representing Mrs. Claus and
the caroler.
Heading 9505 provides for festive, carnival and other
entertainment articles. The Explanatory Notes, which represent
the official interpretation of the tariff at the international
level, offer guidance in understanding the scope of the headings.
The explanatory note to heading 9505 indicates that the 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., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which are
traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
* * *
Articles classifiable in heading 9505 tend to have no other
function than decoration. Heading 9505 is generally regarded as
a use provision.
The instant animated display figures belong to a class of
merchandise which is holiday related. Moreover, these articles
are used during specific holidays to decorate the home.
Accordingly, the animated display figures are classifiable as
festive articles in heading 9505.
As the articles representing Mrs. Claus and the caroler are
prima facie classifiable in two headings, GRI 3 must be
consulted. GRI 3(a) directs that the heading which provides the
most specific description of the merchandise is to be preferred.
As between eo nomine and use provisions, the latter is generally
regarded as being the more specific provision because it is
usually the more difficult to satisfy. Consequently, these two
animated display figures are classifiable as festive articles in
heading 9505.
-3-
The angel figure was correctly classified under heading
9505; however, classification in subheading 9505.90.60, HTSUSA,
was incorrect, because this provision covers festive articles
other than articles for Christmas festivities. This angel is an
article associated with Christmas and Christmas festivities and
is classified in item 9505.10.5000 with the other animated
display figures.
HOLDING:
Animated display figures which depict human beings
associated with Christmas, in this case Mrs. Claus and the
caroler, as well as those representing non-human figures
associated with Christmas, in this case the angel, are
classifiable in subheading 9505.10.5000, HTSUSA, which provides
for festive, carnival or other entertainment articles, including
magic tricks and practical joke articles; parts and accessories
thereof: articles for Christmas festivities and parts and
accessories thereof: other, other, dutiable at a rate of 5.8
percent ad valorem.
HRL 083835 of June 9, 1989 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division