CLA-2 CO:R:C:F 952966 LPF
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045
RE: Classification of Santa Claus figurines in heading 9505,
HTSUSA, Festive articles; Not 3926, Other articles of
plastics; Not 6913 statuettes and other ornamental ceramic
articles; HRL 952520
Dear Mr. Langtry:
This is in response to your letter dated October 9, 1992,
requesting the proper classification of Santa Claus figurines,
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). You submitted samples with your request for
a binding ruling.
FACTS:
The articles, imported from China, are two Santa Claus
figurines, one of porcelain (item #XN 4015), the other of plastic
(item #XN 0103). The porcelain statuette wears long white robes
with a big red coat, a red cap with white trim, and black boots.
A bag full of gifts hangs over its right shoulder. The figurine
is clasping a bell in its left hand. Its height ranges from
approximately 6 to 12 inches. The plastic statuette is made of
poly resin. It wears a red coat, a red cap, and black boots.
The figurine is carrying a sack of toys on his back and is
holding another in its hands. It is approximately six inches in
height.
ISSUE:
Whether the Santa figurines are classifiable in heading 3926
as other articles of plastics, 6913 as statuettes and other
ornamental ceramic articles, or 9505 as festive articles.
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
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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
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.
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First, the Santa 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 they 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 Santa figurines
serve no useful function besides their role as decoration.
Finally, when examining the Santa figurines, as a whole, it
is evident that the articles are traditionally associated or used
with the particular festival of Christmas. 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.
The fact that the instant figurines have a beard, moustache
and fat belly, wear a fur-lined, oversized coat and a cap, and
carry a sack of gifts indicates that the articles are
identifiable upon importation as Santa Claus. Also, 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 Santa Claus figurines are
classifiable, pursuant to GRI 1, in 9505 as festive articles.
See Headquarters Ruling Letter 952520, issued October 22, 1992.
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. the item is advertised and sold
as a Christmas tree ornament;
2. there is some method, generally
a loop attached to the top, to hang
the item on a tree; and
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3. 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 one of the Santa figurines
is composed of plastic and the other is composed of porcelain
they are classified in subheadings 9505.10.40 and 9505.10.50,
respectively.
HOLDING:
The Santa Claus figurine (item #XN 0103) composed of plastic
is classifiable in subheading 9505.10.4000, HTSUSA, as "Festive,
carnival or other entertainment articles,...Articles for
Christmas festivities and parts and accessories thereof: Other
[than Christmas ornaments]: Of plastics." The general column one
rate of duty is 8.4 percent ad valorem.
The Santa Claus figurine (item #XN 4015) composed of
porcelain is 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.
Sincerely,
John Durant, Director
Commercial Rulings Division