CLA-2 CO:R:C:M 950413 NLP
Ms. Joan Dick
F.W. Woolworth Co.
233 Broadway
New York, NY 10279
RE: Ceramic house with light; ornamental and decorative ceramic
articles; festive articles; Modification of HRL 089559;
Headings 6913 and 9505
Dear Ms. Dick:
This ruling is in response to your letter dated September
18, 1991, on behalf of F.W. Woolworth Co., in which you requested
reconsideration of Headquarter's Ruling Letter (HRL) 089559,
dated September 11, 1991, concerning the classification of a
ceramic house under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
FACTS:
HRL 089559 dealt with the classification of a ceramic house
with a UL light cord that connects into a socket and a bulb which
lights up the house. The house, which will be imported by F.W.
Woolworth Co., is a depiction of a country store decorated with
holly and a wreath. The issue was whether the ceramic house was
classifiable as a festive article in Heading 9505, HTSUSA, or in
Heading 6913, HTSUSA, as statuettes and other ornamental ceramic
articles. The composition of the house was not specified. As a
result, we classified the house in subheading 6913.90.50, HTSUSA,
which provides for statuettes and other ornamental ceramic
articles, other than of porcelain or china, other, other.
Your letter states that the ceramic house is made of
porcelain and therefore, it should be classified in subheading
6913.10.50, HTSUSA, which provides for statuettes and other
ornamental ceramic articles, of porcelain, other.
ISSUE:
Whether the porcelain house is classifiable as a festive
article in Heading 9505, HTSUSA, or in Heading 6913, HTSUSA, as
statuettes and other ornamental ceramic articles.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner 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 9505, HTSUSA, provides for festive, carnival, and
other entertainment articles. The Harmonized Commodity
Description and Coding Sytem Explanatory Notes for the HTS,
although not dispositive, are to be looked to for the proper
interpretation of the HTS. The Explanatory Note to Heading 9505,
HTSUSA, 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 holiday
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, HTSUSA, tend to have
no other function than decoration. Heading 9505, HTSUSA, is
generally regarded as a use provision. Hence, Additional U.S.
Rule of Interpretation 1(a) must be reviewed.
Additional U.S. Rule of Interpretation 1(a) indicates that:
In the absence of special language or context
which otherwise requires--
(a) a tariff classification controlled by use
(other than actual use) is to be determined in
accordance with the use in the United States at,
or immediately prior to the date of importation,
of goods of that class or kind to which the
imported goods belong, and the controlling use
is the principal use.
While the subject item is decorative, ceramic houses as a
class or kind of merchandise are not specifically holiday
related; they are used all year round and come in a wide variety
of motifs. Accordingly, the instant ceramic house is not
classified as a festive article in Heading 9505, HTSUSA.
Classification must be found elsewhere.
Heading 6913, HTSUSA, provides for statuettes and other
ornamental ceramic articles. The Explanatory Notes to Heading
6913, HTSUSA, provide that this heading covers the following:
Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to
support or contain other decorative articles or to add
to their decorative effect, e.g.:
(1) Statues, statuettes, busts, haus or bas reliefs, and
other figures for interior or exterior decoration; ornaments
(including those forming parts of clock sets) for
mantel pieces, shelves, etc.,....
As held in HRL 089559, the ceramic house is ornamental and
decorative. Heading 6913, HTSUSA, is the appropriate heading for
the instant ceramic house. Inasmuch as it is made of porcelain
it is classified in subheading 6913.10.50, HTSUSA.
HOLDING:
The porcelain house is classifiable in subheading
6913.10.50, HTSUSA, which provides for statuettes and other
ornamental ceramic articles, of porcelain, other. The rate of
duty is 9 percent ad valorem.
HRL 089559 is hereby modified pursuant to 19 CFR
177.9(d)(1).
Sincerely,
John Durant, Director
Commercial Rulings Division