CLA-2-69:RR:NC:2: 227 A88080
Ms. Susan Varoff
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: The tariff classification of ornamental ceramic figurines,
dolls and festive articles from China.
Dear Ms. Varoff:
In your letter dated September 17, 1996, on behalf of
Builders Square, Inc., you requested a tariff classification
ruling.
The samples submitted consist of the following articles:
a) the "Homespun Button Santa's Wreath" (item number
4221008), measuring approximately 13 inches in
diameter, which is imported in 4 assorted designs and
composed of vine wreaths decorated with such items as
some artificial greenery, buttons, wooden hearts,
stars and craft straw. There is a doll, affixed to
each wreath, that is made with a wooden head, soft
body, and arms and legs of buttons, noting each doll
is holding a basket;
b) the "5 Piece Porcelain Lighted Train Set," item number
4221529, which consists of five 8 inch porcelain train
cars, each with a different Christmas scene on top
(noting 4 of the cars feature Santa figures), and a
bottom aperture for the insertion of a UL bulb to
light up the car and the festive scene. There is
also a 6 foot electrical cord, possessing 5 UL bulbs,
with an on/off switch mechanism;
c) the "Jade Porcelain Lighted Angels," item numbers
4221511 and 4221503, which consist of angel figurines
measuring about 10 1/2 inches high. It is noted that
each possess a bottom aperture to insert a bulb
affixed to a 6 foot electrical cord with an on/off
switch mechanism. It is stated that one of the angels
will be holding a harp, while the other will hold a
dove;
d) the "Porcelain Lighted Angel," item number 4221495,
which consists of an angel figurine measuring 10.5
inches high. It possesses a bottom aperture that is
designed for the insertion of a bulb affixed to a 6
foot UL cord with an on/off switch mechanism.
It is stated that this merchandise should be classified
under subheading 9505.10.5020, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles for
Christmas festivities.
However, in regard to the Santa's wreath, item number
4221008, it has been determined that this item is a composite
good with the essential character being imparted by the doll
figure, thereby precluding consideration of classification as a
festive article. Moreover, with respect to the lighted porcelain
angels, item numbers 4221511, 4221503 and 4221495, it has been
found that angel figurines are of a class or kind of merchandise
that are used all year round and are not uniquely so associated
with Christmas and, therefore, classification under subheading
9505.10.5020 is precluded.
The applicable subheading for the "Homespun Button Santa's
Wreath," item number 4221008, will be 9502.10.0020, HTS, which
provides for dolls representing only human beings: whether or not
dressed: not over 33 cm in height. The rate of duty will be
free.
The applicable subheading for the "5 Piece Porcelain Lighted
Train Set," item number 4221529, will be 9505.10.2000, HTS, which
provides for other articles for Christmas festivities. The rate
of duty will be free.
The appropriate subheading for the lighted porcelain angels,
item numbers 4221511, 4221503 and 4221495, will be 6913.10.5000,
HTS, which provides for other ornamental ceramic articles of
porcelain. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling letter or the control number indicated
above should be provided with the entry documents filed at the
time this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist
George Kalkines at 212-466-5794.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division