CLA-2 CO:R:C:F 952834 LPF
Mr. Ken August
Fun World, Inc.
80 Voice Road
Carle Place, NY 11514
RE: Classification of Santa Claus figure in heading 9505, HTSUSA;
Festive article; Not 9502, Doll; HRL 952520
Dear Mr. August:
This is in response to your letter dated September 22, 1992,
requesting the proper classification of a Santa Claus figure,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You submitted a sample with your request for
a binding ruling.
FACTS:
The article, imported from China, is a soft, stuffed Santa
Claus figure with a sound box concealed in the lower portion of
the torso. The figure is wearing a red coat with white trim and
a belt and buckle. It is also wearing a red cap with white trim
and has a white beard and moustache.
ISSUE:
Whether the Santa 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
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.
-2-
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.
-3-
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. Since 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.
The fact that the instant figure has a beard, moustache and
fat belly, wears an oversized coat, a big belt and buckle, and a
cap, 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 Headquarters Ruling Letter 952520, issued
October 22, 1992.
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:
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.
-4-
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.
Sincerely,
John Durant, Director
Commercial Rulings Division