CLA-2 CO:R:C:G 087715 STB
Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632
RE: Modification of HRL 083978 dated June 9, 1989;
Animated Display Figures
Dear Mr. Greenberg:
On June 9, 1989, our office, in Headquarters Ruling Letter
(HRL) 083978, classified certain animated display figures
representing human characters as dolls in subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). We have since reviewed this classification
and have found it to be in error.
FACTS:
The display figures, styles SA 2635, SA 2135 and SA 2145 are
all Santa Claus figures ranging in size from 21 inches to 26
inches. Each figure is mounted on a base, and is clothed in
traditional Santa Claus garments and accessories. Each figure
has a mechanism within the body that when switched on causes the
head and an arm holding the candle to move. The mechanism works
on electrical current.
ISSUE:
Whether animated display figures depicting human beings are
properly classifiable as dolls in heading 9502, HTSUSA, or as
festive articles in heading 9505, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the HTSUSA. GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
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required, according to the remaining GRI's taken in order.
Heading 9502 provides for dolls representing human beings.
Heading 9502 is considered an eo nomine (i.e., "by name")
provision. This heading also happens to describe the articles at
issue.
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 associated 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 function
other than decoration. Heading 9505 is generally regarded as a
use provision.
The instant animated display figures belong to a class of
merchandise which is holiday related. Moreover, these articles
are used during specific holidays 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, reference must be made to GRI 3. 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 usually more difficult to
satisfy. Consequently, the instant animated display figures
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are classifiable as festive articles in heading 9505.
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, other,
other, dutiable at a rate of 5.8 percent ad valorem.
HRL 083978, dated June 9, 1989, is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division