CLA-2 CO:R:C:G 087708 SLR
Mr. D.F. Miller
Import Manager
F. W. Woolworth Co.
233 Broadway
New York, NY 10279
RE: Revocation of HRL 083471 dated June 8, 1989;
Animated Display Figures
Dear Mr. Miller:
On June 8, 1989, our office issued Headquarters Ruling
Letter (HRL) 083471 classifying certain animated display figures
as dolls in subheading 9502.10.8000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). We have found that
classification to be in error.
FACTS:
The facts are as stated in HRL 083471.
ISSUE:
Whether animated display figures depicting human beings are
classifiable as dolls in heading 9502, HTSUSA, or as festive
articles in heading 9505, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9502 provides for dolls representing human beings.
Heading 9502 is considered as an eo nomine (i.e., "by name")
provision. This heading also happens to describe the articles
at issue.
-2-
Heading 9505 provides for festive, carnival and other
entertainment articles. The Explanatory Notes, which represent
the official interpretation of the tariff at the international
level, offer guidance in understanding the scope of the headings.
The explanatory note to heading 9505 indicates 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.
* * *
Articles classifiable in heading 9505 tend to have no other
function than decoration. Heading 9505 is generally regarded as
a use provision.
The instant animated display figures belong to a class of
merchandise whose principal use is festive. Moreover, these
articles serve to decorate the home. Accordingly, the animated
display figures are classifiable as festive articles in heading
9505.
As the subject articles are prima facie classifiable in two
headings, GRI 3 must be consulted. GRI 3(a) directs that the
heading which provides the most specific description of the
merchandise is to be preferred. As between eo nomine and use
provisions, the latter is generally regarded as being the more
specific provision because it is the hardest to satisfy.
Consequently, the instant animated display figures are
classifiable as festive articles in heading 9505.
-3-
HOLDING:
The animated display figures depicting human beings
associated with Christmas are classifiable in subheading
9505.10.5000, HTSUSA, which provides for festive, carnival
or other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof: articles
for Christmas festivities and parts and accessories thereof:
other, other, dutiable at 5.8 percent ad valorem.
HRL of 083471 of June 8, 1989 is hereby revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division