CLA-2 RR:TC:FC 958747 RC
David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901
RE: Classification of Mini Village Buildings, Festive Articles
Dear Mr. Eisen:
This is in response to an initial inquiry from your office,
on behalf of your client, MBI, Inc., dated November 7, 1995, and
subsequent submission dated September 12, 1996, with respect to a
binding classification ruling, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for mini
village buildings. In your latter submission, you supplied
photographic depictions of the articles as well as further
information relating to the traditional use during the Christmas
season of the mini village buildings which would provide a basis
for classifying the articles as festive.
FACTS:
The articles subject of this ruling request are three mini
village buildings referred to as the "Disney Winter Wonderland"
collection. They include item no. DCB 001, "Santa's Workshop";
item no. DCB 002, "The Christmas Cottage"; and item no. DCB 003,
"The North Pole Post Office." Each building, a decorative
electrically-lighted sculpture, is crafted in cold-cast
porcelain. Each measures approximately six inches in height and
nine inches in width and is sold separately by mail.
ISSUE:
Whether the lighted porcelain mini village buildings are
classified in heading 6913, HTSUS, the provision for statuettes
and other ornamental ceramic articles, of porcelain or in heading
9505, HTSUS, as festive articles.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs). 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 GRIs may then
be applied. The Explanatory Notes (ENs) 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 GRIs.
Heading 9505, HTSUSA, provides for, among other items,
festive, carnival, and other entertainment articles. The EN to
9505 indicates that the heading covers:
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally made
of nondurable 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).
Articles classifiable in heading 9505, HTSUSA, tend to serve
no other function than decoration. Further, the motif of an item
is not dispositive of its classification and, consequently, does
not transform an item into a festive article.
The merchandise comprising these collections is similar to
goods which are the subject of Headquarters Ruling Letter (HRL)
957706, issued June 21, 1995.
Although in general, lighted ornamental porcelain articles
are not traditionally associated or used with a particular
festival, we find, like the merchandise in HRL 957706, these mini
village buildings are of the kind traditionally used during the
festival of Christmas. This finding is based, in part, on the
information you have provided regarding marketing, which included
advertisements, limitation with respect to selling season, etc.
Accordingly, it is our determination that the goods meet the
criteria for classification as festive articles. (See also HRL
957706,
June 21, 1995; HRL 958245, October 24, 1995).
The lighted porcelain mini village buildings are classified
in subheading 9505.10.5020, HTSUSA, the provision for "Festive,
carnival or other entertainment articles . . . parts and
accessories thereof: Articles for Christmas festivities and parts
and accessories thereof: Other: Other, Other." The applicable
rate of duty is free.
HOLDING:
The lighted porcelain mini village buildings are classified
in subheading 9505.10.5020, HTSUSA, the provision for "Festive,
carnival or other entertainment articles . . . parts and
accessories thereof: Articles for Christmas festivities and parts
and accessories thereof: Other: Other, Other." The applicable
rate of duty is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division