CLA-2 CO:R:C:F 952606 LPF
Mr. David Smith
Rennoc Corporation
3501 S.E. Boulevard
Vineland, NJ 08360-7789
RE: Modification of NYRL 851316; Santa Claus figure; Heading
9505; Festive Article; HRL 952520, 088584
Dear Mr. Smith:
In New York Ruling Letter (NYRL) 851316, issued April 24,
1990, a Santa Claus figure was classified in subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as "Dolls representing only human beings...:
Dolls, whether or not dressed: Other [than stuffed]: Other:
Other." We have reviewed that ruling and have found it to be
partially in error. The correct classification is as follows.
FACTS:
The article, imported from Taiwan, Thailand or Hong Kong,
style number 60110, is an eighteen inch Santa Claus figure. It
has a vinyl head with white curly hair, a beard and spectacles.
In order to give the head stability, the torso, which is composed
of textile stuffing materials, has a thick tube internally
inserted from the neck to the mid-stomach area. The figure is
clothed in a red suit with white acrylic fur trim and a black
belt. In addition, the figure is wearing black boots, black
gloves and a red and white hat.
ISSUE:
Whether the Santa Claus figure is classifiable in heading
9502 as a doll representing only human beings or rather in
heading 9505 as a festive article.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported 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. The Explanatory Notes (EN's) to the Harmonized
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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.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 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,
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....
* * *
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
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An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
First, the Santa figure is made of non-durable material.
Customs will consider an article, such as the Santa figure, to be
made of non-durable material since it is not designed for
sustained wear and tear, nor is it purchased because of its
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal). In addition, the article's
primary function is decorative, as opposed to, utilitarian.
Finally, when examining the Santa figure, as a whole, it is
evident that the article is traditionally associated or used with
the particular festival of Christmas. Generally, figurines and
dolls are not traditionally associated or used with the
particular festival of Christmas; they are not ejusdem generis
with those articles cited in the EN's to 9505, as exemplars of
traditional, festive articles. However, Santa Claus is a unique
form that traditionally has been associated, particularly and
exclusively, with Christmas. Because the motif of an article is
not dispositive of its classification, only three dimensional
forms of Santa Claus, identifiable as such upon importation, are
classifiable within 9505 as festive articles. See Headquarters
Ruling Letter (HRL) 088584, issued September 15, 1992, where
decorative plates with flat renditions of a nativity scene and a
holiday motif were classified as other than festive articles.
The fact that the instant figure has a beard, moustache,
wears an oversized coat with a belt and buckle, a cap and boots,
indicates that the article is identifiable upon importation as
Santa Claus. Also, the article is three dimensional, because it
is not designed or effective primarily as a flat or surface
composition, but rather is specifically designed to give an
illusion of depth or varying distances. See Webster's Third New
International Dictionary 2474 (1971). For these reasons, the
Santa Claus figure is classifiable, pursuant to GRI 1, in 9505 as
a festive article. See HRL 952520, issued October 22, 1992,
where an Old World Santa figure was classified as a festive
article.
The Santa figure is classifiable within subheading 9505.10
which provides for articles for Christmas festivities. As for
the proper classification of the Santa figure at the eight digit
subheading level, subheadings 9505.10.10, 9505.10.15 and
9505.10.25 cover Christmas ornaments of glass, wood and other,
respectively. To qualify as a Christmas ornament, Customs looks
to the following three criteria:
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1. that the item is advertised and sold
as a Christmas tree ornament;
2. that there is some method, generally
a loop attached to the top, to hang
the item on a tree; and
3. that the item is not too big or too
heavy to be hung or attached to a tree.
The Santa figure does not meet these criteria.
Consequently, it is not classifiable as a Christmas ornament.
Subheading 9505.10.40, covers other Christmas articles of
plastics, while subheading 9505.10.50, covers other Christmas
articles made of other materials. As the Santa figure is not
composed of plastic, it is classifiable in subheading 9505.10.50.
HOLDING:
The Santa Claus figure is classifiable in subheading
9505.10.5000, HTSUSA, as "Festive, carnival or other
entertainment articles,...Articles for Christmas festivities and
parts and accessories thereof: Other [than Christmas ornaments]:
Other." The general column one rate of duty is 5.8 percent ad
valorem.
NYRL 851316 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division