CLA-2 CO:R:C:M 089559 NLP
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc
15 Park Row
New York, NY 10038
RE: Ceramic house with a light; Festive articles; Christmas
articles; Heading 9505; Ornamental and decorative ceramic
articles; Heading 6913
Dear Mr. Sias:
This is in response to your letter of May 17, 1991,
requesting a tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) for a ceramic
house with a light. A sample was submitted for our examination.
FACTS:
The article at issue is a ceramic house with a UL light
cord, that connects into a socket and lights the house up. The
house is a depiction of a country store decorated with holly and
a wreath.
ISSUE:
Whether the ceramic house is classifiable as a festive
article in Heading 9505, HTSUSA, or in Heading 6913, HTSUSA, as
statuettes and other ornamental ceramic articles.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner 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 required,
according to the remaining GRI's, taken in order.
Heading 9505, HTSUSA, provides for festive, carnival, and
other entertainment articles. The Explanatory Notes for the HTS,
although not dispositive, are to be looked to for the proper
interpretation of the HTS. The Explanatory Note to Heading 9505,
HTSUSA, 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 holiday
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, HTSUSA, tend to have
no other function than decoration. Heading 9505, HTSUSA, is
generally regarded as a use provision. Hence, Additional U.S.
Rule of Interpretation 1(a) must be reviewed.
Additional U.S. Rule of Interpretation 1(a) indicates that:
In the absence of special language or context
which otherwise requires--
(a) a tariff classification controlled by use
(other than actual use) is to be determined in
accordance with the use in the United States at,
or immediately prior to the date of importation,
of goods of that class or kind to which the
imported goods belong, and the controlling use
is the principal use.
While the subject item is decorative, ceramic houses as a
class or kind of merchandise are not specifically holiday
related; they are used all year round and come in a wide variety
of motifs. Accordingly, the instant ceramic house is not
classified as a festive article in Heading 9505, HTSUSA.
Classification must be found elsewhere.
Heading 6913, HTSUSA, provides for statuettes and other
ornamental ceramic articles. The Explanatory Notes to Heading
6913, HTSUSA, provide that this heading covers the following:
Articles which have no utility value but are wholly
ornamental, and articles whose only usefulness is to
support or contain other decorative articles or to add
to their decorative effect, e.g.:
(1) Statues, statuettes, busts, haus or bas reliefs, and
other figures for interior or exterior decoration; ornaments
(including those forming parts of clock sets) for
mantel pieces, shelves, etc.,....
The ceramic house is ornamental and decorative. Heading
6913, HTSUSA, is the appropriate heading for the instant
porcelain house.
HOLDING:
The ceramic house is classifiable in subheading 6913.90.50,
HTSUSA, which provides for statuettes and other ornamental
ceramic articles, other, other, other. The rate of duty is 7
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division