CLA-2 CO:R:C:F 952830 LPF
Mr. Peter A. Pennesi
Import Supervisor
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250
RE: Santa's Ski Slope; Heading 9503, HTSUSA; Other toy
Dear Mr. Pennesi:
This is in response to your letter of August 10, 1992,
submitted on behalf of Mr. Christmas, regarding the proper
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of Santa's Ski Slope. You
submitted a sample with your request for a binding ruling.
FACTS:
The article, imported from Hong Kong, consists of a rigid
hoop of track with 4 individual figures that are pulled up a ski
lift, operated by an electric motor. The figures, one of which
depicts Santa Claus and the others which depict skiers, ski their
way around to the bottom of the track where they are pulled up
the lift again. The track operates continuously and can be
affixed to the middle of a tree or may be operated on any flat
surface.
ISSUE:
Whether Santa's Ski Slope is classifiable in heading 9503,
HTSUSA, as an other toy or is classifiable in heading 9505,
HTSUSA, 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. The majority of 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 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.
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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).
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 article's primary function is to amuse and not to
decorate. In addition, when examining the ski slope, as a whole,
it is evident that the article is not traditionally associated or
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used with the particular festival of Christmas. The ski slope is
not ejusdem generis with those articles cited in the EN's to
9505, as exemplars of traditional, festive articles. Although
the inquirer submits that the ski slope may be mounted on a
Christmas tree as an ornament, it appears that the article's
weight and bulk indicate that it is unlikely to serve as a tree
ornament. Rather, the article primarily will function on the
floor or another flat surface. The ski slope must be classified
elsewhere.
Heading 9503, HTSUSA, pertains in part, to "other toys."
The EN's to Chapter 95, HTSUSA, indicate that "this chapter
covers toys of all kinds whether designed for the amusement of
children or adults." It is Customs position that the amusement
requirement means that toys should be designed and used
principally for amusement. See Additional U.S. Rule of
Interpretation 1(a), HTSUSA. Customs defines principal use as
that use which exceeds each other single use of the article. In
this case, since the ski slope will be principally used as a toy,
it is classifiable in 9503. As the article incorporates an
electric motor the appropriate subheading is 9503.80.20.
HOLDING:
Santa's Ski Slope is classifiable in subheading 9503.80.20,
HTSUSA, as "Other toys;...: Other toys and models, incorporating
a motor, and parts and accessories thereof: Toys (except models):
Incorporating an electric motor." The general column one rate of
duty is 6.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division