CLA-2 CO:R:C:F 952042 LPF
Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: Boo Doormat; Heading 3924, HTSUSA, as household article of
plastic; Not 9505 festive article, not 8519 sound reproducing
apparatus, not 8543 electrical apparatus; EN 85.43 (13), EN
to 9208; HRL 088207, 950236, 081831, 087316.
Dear Ms. Webster:
This is in response to your letter of May 25, 1992 submitted
on behalf of Target Stores. Your inquiry requests the proper
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a "Boo Doormat," style
#10713. You submitted a sample with your request for a binding
ruling.
FACTS:
The "Boo Doormat," imported from Hong Kong, is approximately
11 inches in length by 16 inches in width. When stepped on, it
says the words, "Trick or Treat" and emits an eerie sound. The
mat has an upper plastic surface depicting ghosts, a haunted
house, bats, a tombstone and the words trick or treat. Other
styles depict pumpkins and witches. The bottom of the mat
consists of two plastic layers. The outer portion has a slight
textured effect. Recessed into the double bottom layer, and
accessible from the outside, is a combination battery compartment
and on/off switch. A layer of 3/4 inch thick plastic foam is
embedded between the printed upper layer and the double bottom
layer. A cut out section in the foam holds the voice module.
The voice module, which is wired to the battery compartment and a
pressure switch, appears to contain a speaker and a printed
circuit board with a prerecorded integrated circuit chip. The
pressure switch is a small disk device that is glued to the
underside of the printed upper layer. Stepping on the center of
the mat activates the voice. The printed upper layer and the
double bottom layer are sealed together at their edges.
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ISSUE:
Whether the doormat is classifiable in 9505 as a festive
article, in 8519 as an other sound reproducing apparatus, in 8543
as an electrical apparatus or in 3924 as an other household
article of plastic.
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. The majority of 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, HTSUSA, 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.
* * *
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 doormat is made of non-durable material. Customs
will consider an article, such as the doormat, to be made of non-
durable material since it is not designed for sustained wear and
tear, nor is purchased because of its extreme worth or value (as
would be the case with a decorative, yet costly, piece of art or
crystal).
Next, the article's primary function is decorative, as
opposed to, utilitarian. It is apparent the doormat serves no
useful function besides its role as a decoration. The mat is not
designed to enable individuals to wipe their feet on it, nor can
it sustain this type of activity for even a limited time period.
However, when examining the doormat, as a whole, it is
evident that the article is not traditionally associated or used
with the particular festival of Halloween. Although the mat is
printed with a Halloween motif depicting ghosts, a haunted house,
etc., along with the words trick or treat, this design will not
transform the mat into a festive article. The article, in its
entirety, must be traditionally associated or used with a
particular festival. The mat is not akin to those articles cited
in the EN's to 9505, as exemplars of traditional festive
articles. See Headquarters' Ruling Letters (HRL's) 088207,
issued June 4, 1991 and 950236, issued June 29, 1992.
Since the doormat is not classifiable at the GRI 1 level in
the festive article provision, or elsewhere in the HTSUSA, we are
directed by the GRI's to turn to GRI 3(a) to classify the article
in one of the separate HTSUSA headings providing either for the
article's electronic module (e.g., heading 8519 or 8543) or
plastic doormat component (e.g., heading 3924). GRI 3(a)
explains, in pertinent part, that goods which are classifiable
under two or more headings are classified under the heading which
provides the most specific description of the good. However, all
such headings are regarded as equally specific when each refers
to only part of the goods.
Each of the possible headings, in this case, refers to only
part of the good. Since the headings are, thus, regarded as
equally specific, we do not classify the article by GRI 3(a) but
rather by GRI 3(b).
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GRI 3(b) provides that articles made up of different
components, that is, composite goods, shall be classified as if
they consisted of the component which gives them their essential
character. "Essential character" is the attribute which strongly
marks or serves to distinguish what an article is. EN VIII to
GRI 3(b) explains that bulk, quantity, weight, value or the role
of a constituent material in relation to the use of the article
are indicia of essential character.
The doormat is not designed to sustain significant wear and
tear and, based on its design, appears to function primarily as a
decoration. In addition to being placed outside the home, the
mat is likely to be placed in other locations in which it will be
quite visible, such as inside the owner's home (in front of the
door) or in doorways between various rooms of the home during
parties.
The plastic doormat component imparts the essential
character of the article. Not only is the merchandise marketed
as a doormat, but the doormat component provides the bulk of the
article, enabling it to function as a decorative household
doormat. The electronic module merely provides a unique, albeit
unnecessary, feature to the doormat, without which the article
would still function.
Although EN 85.43 (13) indicates that the heading includes
electronic musical modules, we note that musical mechanisms are
also mentioned in the EN's to the music box provision, 9208. The
EN's to 9208 state that articles which incorporate a musical
mechanism but which are essentially utilitarian or ornamental in
function, and articles such as wrist watches, cups and greeting
cards containing electronic musical modules, are all classified
in the same headings as the corresponding articles not
incorporating such modules. This language further indicates that
the plastic doormat component imparts the essential character of
the article. Customs has adhered to this position in HRL 950236,
issued June 29, 1992, where doormats with electronic musical
modules were classified in the provision for household articles
of plastic; in HRL 081831, issued May 17, 1989, where musical
greeting cards were classified in the provision for printed
cards; and in HRL 087316, issued July 9, 1990, where a decorative
pillow incorporating a music box was classified in the provision
for other made up textile articles.
Customs finds this article similar to the doormats of HRL
950236. Accordingly, this doormat is classifiable in the heading
providing for its plastic doormat component, 3924, and in its
appropriate subheading, 3924.90.10.
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HOLDING:
The "Boo Doormat" is classifiable in subheading 3924.90.10,
HTSUSA as, "Tableware, kitchenware, other household articles and
toilet articles, of plastics: Other:...; and like furnishings."
The general column one rate of duty is 3.36 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division