CLA-2 CO:R:C:F 950236 STB
Mr. Jonathan M. Fee
Grunfeld, Desiderio, Lebowitz & Silverman
1201 West Peachtree Street, N.E.
Suite 4660
Atlanta, Georgia 30309
RE: Request for Reconsideration of Headquarters Ruling Letter
(HRL) 089085 concerning the tariff classification of
"talking door mats."
Dear Mr. Fee:
This letter is in response to your request for a
reconsideration of HRL 089085, dated July 8, 1991, regarding the
classification of items known as "talking door mats" under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples of the merchandise, which is to be imported
from Taiwan, were submitted with your request.
FACTS:
Each mat consists of a foam layer placed between two sheets
of conductive paper. There are holes in the foam layer which
allow contact between the papers when pressure is applied. Wires
are attached to the conductive papers and connect to a voice box.
The voice box contains a speaker, battery compartment and a
circuit board with a prerecorded integrated circuit chip
attached. The application of pressure causes the papers to make
contact, which completes the electrical circuit and activates the
voice box. The top and bottom of the mat consist of sheets of
polyvinyl chloride (PVC) which has been flocked with a man-made
fiber. The PVC sheets are joined together at their edges by heat
sealing.
The flocked plastic top sheet of each sample has a holiday
motif screen-printed on it. One of the submitted mats is green
and displays a picture of Santa Claus and the words "Merry
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Christmas", while an orange mat depicts a haunted house, a tree
without leaves, a full moon, bats, and the words "Happy
Halloween." When the switch is activated (by stepping on the
mat) the voice box for the Christmas mat emits the words "HO, HO,
HO, Merry Christmas" and the Halloween mat emits a scream.
In HRL 089085, this merchandise was classified in subheading
6304.93.0000, HTSUSA, the provision for "other furnishing
articles." In your August 19 submission you contend that there
are several other provisions that are more appropriate and you
add to this list in your additional submission dated January 21,
1992.
ISSUE:
Whether the mats should be classified under the HTSUSA as
festive articles, practical joke articles, other furnishing
articles, articles of plastic, sound reproducing apparatus or as
an electric apparatus?
LAW AND ANALYSIS:
Classification under the (HTSUSA) is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Your primary contention is that the doormats should be
classified in heading 9505, HTSUSA, which provides, in pertinent
part, for "[f]estive, carnival or other entertainment articles."
The EN's to heading 9505 indicate 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,
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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.
* * *
As the EN's indicate, articles classifiable in heading 9505,
HTSUSA, tend to have no function other than decoration;
utilitarian articles are not included in this heading.
It is our determination that this merchandise is not
classified in heading 9505, HTSUSA. Doormats are not
"traditionally associated with a particular holiday" in
accordance with the EN description; they are utilitarian articles
that are sold year-round in a variety of motifs. Additionally,
doormats are not "traditionally used at Christmas festivities."
You also contend that this merchandise can be classified in
heading 9505, HTSUSA, on the basis that they are practical joke
articles as provided for in subheading 9505.90.2000, HTSUSA. EN
95.05(B) states that the subheading includes:
(B) Conjuring tricks and novelty jokes, e.g. packs
of cards, tables, screens and containers,
specially designed for the performance of
conjuring tricks; novelty jokes such as
sneezing powder, surprise sweets, water-jet
button-holes and "Japanese flowers."
This list of examples is not all-inclusive but does indicate what
types of items are intended to be included within the relevant
subheading.
It is our determination that the talking doormats are not
classifiable as practical joke articles. In Parksmith
Corporation v. United States, 67 Cust. Ct. 405, 408, C.D. 4304
(1970), the court stated that a practical joke article is an
article which causes humor by "somehow placing an individual at a
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disadvantage through a trick or prank." The court adopted this
definition as a summary of several dictionary definitions of the
term "practical joke" as well as the results of other court
cases. All of the items listed in the above cited EN fit into
this definition, but the talking doormats do not. Although
mildly amusing and clever, the doormats do not place an
individual at a disadvantage through a trick or prank.
You also contend that these mats are classifiable under
either subheading 8519.99.00, HTSUSA, as other sound reproducing
apparatus or under subheading 8543.80.90, HTSUSA, as an
electrical apparatus. This contention is based on the argument
that the sound device or voice box provides the essential
character of the whole and that the mat is no more than an
actuator for the sound device; you state that the mat is too
flimsy to be of any use for feet wiping and that the decorative
aspects of the mat are "likely to go unnoticed underfoot,
especially by the evening guest or "trick-or-treater" who
approaches the owner's home in darkness."
In discussing whether this item will be classified under a
provision for the mat or a provision for the sound device, we
note that the decision will be based on GRI 3(b) which states:
Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
Explanatory Note VIII to GRI 3(b) provides the following guidance
concerning the essential character determination:
The factor which determines essential character
will vary as between different kinds of goods.
It may, for example, be determined by the nature
of the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
These items are marketed as indoor/outdoor doormats (your
Exhibit D) and they appear to be doormats. There is no
question, however, that these mats are quite flimsy. Although
they have the appearance of regular doormats, which will
encourage some individuals to wipe their feet thereon, the mats
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will not withstand much activity of this type even for the
limited seasons of use which are intended. However, the three
color screenprints that decorate the mats indicate the intent
that they have an important decorative purpose. It is our
opinion that, in addition to being placed outside the home, these
mats will be placed in other locations in which they will be even
more visible, such as inside the owner's home (right in front of
the door) or in doorways between various rooms of the home
during parties or other get-togethers.
It is our determination that the essential character of this
merchandise is provided by the doormat portion of the items.
This conclusion is based on the marketing of the items as
doormats, the much greater bulk of the doormat components, and
the fact that the items will be used as household doormats, even
if this use will be primarily of a decorative nature.
It is true that EN 85.43(13) states that heading 8543
includes electronic music modules, to which the subject sound
devices are akin. However, we note that musical mechanisms are
also mentioned in the Explanatory Notes to the music box
provision, 9208, HTSUSA, in which it is stated as follows:
Articles which incorporate a musical mechanism
but which are essentially utilitarian or ornamental
in function (for example, clocks, miniature wooden
furniture, glass vases containing artificial flowers,
ceramic figurines) are not regarded as musical boxes
within the meaning of this heading. These articles
are classified in the same headings as the
corresponding articles not incorporating a musical
mechanism.
Also, articles such as wrist watches, cups and
greeting cards containing electronic musical
modules are not regarded as goods of this heading.
Such articles are classified in the same headings
as the corresponding articles not incorporating such
modules.
(Emphasis in bold is from original; emphasis by underline is
added.)
This language demonstrates the intent of the drafters that
the presence of a musical or sound producing device should not
control the classification of articles that would normally be
classified elsewhere. Customs adhered to this intent in
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Headquarters Ruling Letter (HRL) 081831, dated May 17, 1989,
which classified a musical greeting card in the provision for
greeting cards, and in HRL 087316, dated July 9, 1990, which
classified decorative pillows not able to provide support for the
head, and incorporating musical mechanisms, as other made up
articles. Note that in the latter ruling, even though the
pillows were not substantial enough to support the head, and thus
could not be classified in the usual heading for pillows
(articles of bedding), it was nevertheless determined that the
above cited EN's required the articles to be classified according
to the pillow components and not the musical devices.
The competing provisions that remain to be considered are
heading 6304, HTSUSA, the provision for other furnishing articles
(the classification effected in HRL 089085) and heading 3924,
HTSUSA, the provision for, inter alia, other household articles
of plastics (one of the several alternative provisions for which
you argue.)
As we noted supra, the top and bottom of the mats consist
of sheets of PVC which have been flocked with a man-made fiber.
Note 1 to Chapter 63 states that subchapter 1 (headings 6301 to
6307) applies only to made up articles, of any textile fabric
(emphasis added). The Explanatory Notes state, at page 861, that
headings 6301 to 6307 cover made up textile articles of any
textile fabric (woven or knitted fabric, felt, nonwovens, etc.)
which are not more specifically described in other chapters of
Section XI or elsewhere in the Nomenclature.
The textile flock consists of no more than short, textile
fibers sprayed on the plastic. Accordingly, the flocked PVC from
which the mats are made is not a fabric within the scope of
Section XI. We thus agree with your contention that the mats
should be classified in heading 3924, HTSUSA, the provision for
other household articles of plastics rather than heading 6304,
HTSUSA, the provision for other furnishing articles. A similar
result was reached in HRL 950604, dated March 20, 1992, which
concerned the classification of a textile flocked, PVC inflatable
headrest and pouch.
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HOLDING:
The items marketed as "Screaming Halloween Mat" and "Talking
Santa Doormat" are classified in subheading 3924.90.10, HTSUSA,
the provision for inter alia, other household articles of
plastics, other, mats, etc.. The applicable duty rate is 3.36%
ad valorem.
HRL 089085, dated July 8, 1991, is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division