CLA-2 CO:R:C:F 951394 LPF
Ms. Anna J. Hettinger
Attorney in Fact
Expeditors International of Washington, Inc.
5180-A Smith Road
Denver, CO 80216
RE: Modification of NYRL 860102; "Spirit Santa," "Tannenbaum
Santa" and "Cornucopia Santa" porcelain figurines; Heading
9505, HTSUSA, Festive articles; Heading 6913, HTSUSA,
Statuettes and other ornamental ceramic articles.
Dear Ms. Hettinger:
In New York Ruling Letter (NYRL) 860102, issued February 27,
1991, porcelain figurines, from Taiwan, were classified in
subheading 9505.10.50, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Articles for Christmas festivities
and parts and accessories thereof: Other [than Christmas
ornaments]: Other." We have reviewed that ruling and have found
it to be partially in error. The correct classification is as
follows.
FACTS:
The articles at issue include "Spirit Santa" (Item #00151),
"Tannenbaum Santa" (Item #00159) and "Cornucopia Santa" (Item
#00143). The figurines are made from porcelain and are each 6
3/4 inches in height. The Spirit Santa wears a red robe and cap,
has a beard and moustache and carries a sack stuffed with gifts.
The Tannenbaum Santa wears a red robe, has a beard and moustache
and carries a small fir tree in his hand and a sack filled with
fruit and nuts on his back. The Cornucopia Santa wears a hooded
blue cloak, has a beard and moustache and holds a horn of plenty
and a garland of pine boughs.
ISSUE:
Whether the figurines are classifiable in heading 6913 as
statuettes and other ornamental ceramic articles or in heading
9505 as festive articles.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported 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. The Explanatory Notes (EN's) 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 GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate 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....
* * *
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
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3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
First, the figurines are made of non-durable material.
Customs will consider articles, such as the Santa figurines, to
be made of non-durable material since they are not designed for
sustained wear and tear, nor are purchased because of their
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal).
Next, the articles' primary function is decorative, as
opposed to, utilitarian. It is apparent, the figurines serve no
useful function besides their role as decoration.
Finally, when examining the Spirit Santa and Tannenbaum
Santa figurines, as a whole, it is evident that the articles are
traditionally associated or used with the particular festival of
Christmas. This is not the case with the Cornucopia Santa.
Generally, figurines and dolls are not traditionally
associated or used with the particular festival of Christmas;
they are not ejusdem generis with those articles cited in the
EN's to 9505, as exemplars of traditional, festive articles.
However, Santa Claus is a unique form that traditionally has been
associated, particularly and exclusively, with Christmas. Since
the motif of an article is not dispositive of its classification,
only three dimensional forms of Santa Claus, identifiable as such
upon importation, are classifiable within 9505 as festive
articles. See Headquarters Ruling Letter 088584, issued
September 15, 1992, where decorative plates with flat renditions
of a nativity scene and a holiday motif were classified as other
than festive articles.
The fact that the Spirit Santa and Tannenbaum Santa
figurines both have a beard and moustache, wear a cap and
oversized robe (similar to a coat), and carry a sack of gifts,
indicates that the articles are identifiable upon importation as
Santa Claus. The Cornucopia Santa which does not possess most of
these characteristics, is distinguishable only as an old man and
is not identifiable upon importation as Santa Claus.
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We also note that the articles are three dimensional,
because they are not designed or effective primarily as a flat or
surface composition, but rather are specifically designed to give
an illusion of depth or varying distances. See Webster's Third
New International Dictionary 2474 (1971). For these reasons, the
Spirit Santa and Tannenbaum Santa figurines are classifiable,
pursuant to GRI 1, in 9505 as festive articles.
The Santa figurines are classifiable within subheading
9505.10 which provides for articles for Christmas festivities.
As for the proper classification of the Santa figurines at the
eight digit subheading level, subheadings 9505.10.10, 9505.10.15
and 9505.10.25 cover Christmas ornaments of glass, wood and
other, respectively. To qualify as a Christmas ornament, Customs
looks to the following three criteria:
1. that the item is advertised and sold
as a Christmas tree ornament;
2. that there is some method, generally
a loop attached to the top, to hang
the item on a tree; and
3. that the item is not too big or too
heavy to be hung or attached to a tree.
The Santa figurines do not meet these criteria.
Consequently, they are not classifiable as Christmas ornaments.
Subheading 9505.10.40, covers other Christmas articles of
plastics, while subheading 9505.10.50, covers other Christmas
articles made of other materials. As the Santa figurines are
composed of porcelain, they are classifiable in subheading
9505.10.50.
Because the Cornucopia Santa is not classifiable in 9505 as
a festive article, it must be classified elsewhere. Heading 6913
provides for statuettes and other ornamental ceramic articles.
The EN's to 6913 indicate that the heading includes:
(A) 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, haut or bas
reliefs, and other figures for interior or
exterior decoration; ornaments (including those
forming parts of clock sets) for mantelpieces,
shelves, etc.,....
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Since the porcelain figurine is decorative and ornamental,
it is classifiable in heading 6913. Assuming it is not produced
by professional sculptors nor directly produced from molds made
from original models produced by professional sculptors, the
applicable subheading is 6913.10.5000.
HOLDING:
The Spirit Santa and Tannenbaum Santa figurines remain
classifiable in subheading 9505.10.5000, HTSUSA, as "Festive,
carnival or other entertainment articles,...Articles for
Christmas festivities and parts and accessories thereof: Other
[than Christmas ornaments]: Other." The general column one rate
of duty is 5.8 percent ad valorem.
The Cornucopia Santa is classifiable in subheading
6913.10.5000, HTSUSA, as "Statuettes and other ornamental ceramic
articles: Of porcelain or china: Other: Other." The general
column one rate of duty is 9 percent ad valorem.
This notice should be considered a modification of NYRL
860102 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 860102 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
860102 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division