CLA-2 RR:TC:FC 959897 RC
Ms. Michele Smith
Sears Merchandise Group
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: Classification of "Porc. Church W/Lite" (Stock No. 97825);
Festive Article
Dear Ms. Smith:
This is in further response to your request of September 17,
1996, for reconsideration of a tariff pre-classification with
respect to a "Porc. Church W/Lite" (Stock No. 97825). In a
letter addressed to you dated April 11, 1997, we stating that the
article at issue may be classified in heading 6913, Harmonized
Tariff Schedule of the United States (HTSUSA), the provision for
statuettes and other ornamental ceramic articles, or heading
9505, HTSUSA, the provision for festive articles. With respect
to possible classification in heading 9505, we invited you to
submit evidence indicating traditional use of the subject item.
During a telephone conversation in May, 1997, you stated that the
"Porc. Church W/Lite" did not belong to any particular mini
village collection. In a letter dated May 15, 1997, you merely
stated that the "church can be purchased by the customer to add
to their [sic] display with other villages and buildings they
have at home."
FACTS:
The article at issue consists of a single off-white, lighted
porcelain church with snow on its roof, with a wreath decorating
the front doors. The item is packaged for retail in a brown box
featuring a depiction of the church against a red background.
The box makes no overt reference to the festival of Christmas.
ISSUE:
Whether the lighted porcelain church is classified in
heading 6913, HTSUSA, the provision for statuettes and other
ornamental ceramic articles, of porcelain or in heading 9505,
HTSUSA, 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. In general,
lighted ornamental porcelain articles are not traditionally
associated or used with a particular festival. Nevertheless,
Customs has held that certain collections of mini village
buildings are festive articles because they are traditionally
associated with the festival of Christmas. See, Headquarters
Ruling Letter (HRL) 958239 (March 25, 1996), HRL 958240 (March
26, 1996), HRL 958259 (March 25, 1996), HRL 958747 (September 20,
1996). Unlike the mini village collections Customs has ruled
upon in the above-cited cases, the instant church is a single
building, not part of an identifiable village collection. Mere
marketing of a product during a particular season does not prove
that the product is in fact "traditionally associated or used
with a particular festival." Yet the packaging of the instant
item does not even make reference to Christmas or otherwise
indicate that it is designed for use as a festive article.
The instant porcelain light, depicting a single church
building, is decorative and perhaps even seasonal, given the snow
motif and the door wreath. However, we find that it is not
traditionally associated or used with a particular festival. The
importer has not met the burden of proof to establish that the
instant item meets the criteria for classification as festive.
HOLDING:
The lighted porcelain church is classified in subheading
6913.10.5000, HTSUSA, the provision for "Statuettes and other
ornamental ceramic articles: Of porcelain or china: Other:
Other." The applicable rate of duty is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division