CLA-2 CO:R:C:F 954646
Michael P. Maxwell, Esq.
10100 Santa Monica Blvd., Suite 300
Los Angeles, CA 90067
RE: Reconsideration of NYRL 886555; Dolls in carriage classified
in 9502 as dolls representing only human beings; Not 9505
festive articles; Not 4420 statuettes of wood; Not 8306
statuettes of base metal; GRI 3(b) composite good; HRLs 080969,
951457
Dear Mr. Maxwell:
This is in response to your letter dated July 15, 1993,
requesting reconsideration of New York Ruling Letter (NYRL) 886555.
In that ruling dolls in a carriage were classified in subheading
9502.10.40 as dolls representing only human beings, other.
Pursuant to your request we have reviewed that ruling and have
examined the submitted sample. The correct classification is as
follows.
FACTS:
The article, imported from Taiwan, may be described as dolls
in a carriage and consists of four paper mache figures permanently
affixed inside a jaunting carriage. The carriage is made of a
metal frame and wooden body. The two rear wheels have a diameter
of 4-1/2 inches, while the two front wheels measure about 3-1/2
inches in diameter. The wooden body is trimmed with imitation
holly and bows. The figures are made of plastic and wear paper
mache clothing. The carriage seats two youngsters in the front and
two adults in the back with a bag full of presents. They are
depicted leaning back in a seated position with mouths open,
leaving one the impression that they are singing. The carriage is
freewheeling and stands approximately 31 cm in height. The figures
alone measure under 33 cm in height in a seated position.
ISSUE:
Whether the dolls in a carriage is classifiable in heading 4420
as statuettes of wood, 8306 as statuettes of base metal, 9502 as
dolls representing human beings, or 9505 as festive articles.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) 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. In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs may then be applied. The
Explanatory Notes (ENs) 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 GRIs.
You suggest that the article is classifiable, pursuant to GRI
1, in 9505 as a festive article. The ENs 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);
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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.
Customs could consider the article to be made of non-durable
material because it is not designed for sustained wear and tear,
nor is it purchased because of its extreme worth or value (as would
be the case with a decorative, yet costly, piece of art or
crystal). In addition, the article's primary function is
decorative, as opposed to, utilitarian.
However, when examining the dolls and carriage, in its
entirety, it is evident that the article is not traditionally
associated or used with the particular festival of Christmas. The
dolls and carriage is not ejusdem generis with those articles cited
in the ENs to 9505, as exemplars of traditional, festive articles.
The subject article must be classified elsewhere.
Because the merchandise cannot be classified pursuant to GRI
1, we apply the remaining GRIs in their appropriate order. GRI
2(b) provides that any reference in a heading to a material or
substance shall be taken to include a reference to mixtures or
combinations of that material or substance with other materials or
substances. However, GRI 2(b) adds that the classification of
goods consisting of more than one material or substance shall be
according to the principles of rule 3. Accordingly, GRI 3 is
utilized when, by application of GRI 2(b), a good consists of
materials or components which are prima facie classifiable under
two or more headings.
It is your opinion that in accordance with GRI 2(b) the dolls
and carriage are classifiable in one of three competing provisions:
3926 for statuettes and ornaments of plastic, 4420 for statuettes
and ornaments of wood, or 8306 for statuettes and ornaments of
metal. You submit that by virtue of the application of GRI 2(b)
the article, in its entirety (e.g., dolls and carriage), is
encompassed by one of these three competing provisions, but is not
encompassed by 9502, the provision for dolls. Although you do not
dispute that the figures, in and of themselves, would be
classifiable within 9502 as dolls, you state that pursuant to GRI
2(b) the article, in its entirety, is "more than" a doll, and 9502
cannot be considered for classification purposes.
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Headquarters Ruling Letter (HRL) 080969, issued November 21,
1988, which involved classification under the Tariff Schedules of
the United States (TSUS) explained, in pertinent part, that the
"more than" doctrine, provided that:
[w]here an article is in character or function
something other than as described by a specific
statutory provision-either more limited or more
diversified-and the difference is significant,
it cannot find classification within such provision.
It is said to be more than the article described in
the statute. Robert Bosch v. United States, 43 Cust.
Ct. 96, C.D. 3881 (1969).
GRI 2(b) is the HTSUS counterpart to the "more than" doctrine.
Similarly, EN XII to GRI 2(b) cautions that:
[GRI 2(b)] does not, however, widen the heading so
as to cover goods which cannot be regarded, as required
under Rule 1, as answering the description in the
heading; this occurs where the addition of another
material or substance deprives the goods of the character
of goods of the kind mentioned in the heading.
We agree with counsel that the article, in its entirety, is
"more than" a doll, that is, the carriage component deprives the
doll of the character of merchandise included in heading 9502.
However, we also believe that the article is "more than" a
statuette or ornamental article, that is, the doll component
deprives the carriage of the character of merchandise included in
either headings 3926, 4420 or 8306. In essence, neither the
provisions for dolls or statuettes and ornamental articles
encompasses the article in its entirety. Because the article
consists of a combination of materials or components which are
prima facie classifiable under two or more headings, we are
directed by the GRIs to classify the article in one of the above
included headings, pursuant to GRI 3.
Each of the possible headings refers to only part of the
article. Since the headings are, thus, regarded as equally
specific, we do not classify the article by GRI 3(a) but next turn
to GRI 3(b).
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
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indicia of essential character. Between the doll and carriage
components of the article, the dolls distinguish the article and
impart its essential character. The carriage provides a setting
or environment for the dolls which serves to enhance their display.
It has been Customs position that although dolls are frequently
imported and sold with rather elaborate environments, this does not
change the basic character of the doll. See HRL 951457, issued
September 15, 1992. The applicable subheading is 9502.10.4000.
HOLDING:
The dolls in a carriage is classifiable in subheading
9502.10.4000, HTSUSA, as "Dolls representing only human beings...:
Dolls, whether or not dressed: Other: Not over 33 cm in height."
The general column one rate of duty is 12 percent ad valorem.
NYRL 886555 hereby is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division