Classification of a porcelain figure of a Christmas Boy and Girl Caroler

HQ 084081 July 3, 1989 CLA-2 CO:R:C:G 084081 SS, NY 837797 CATEGORY: Classification TARIFF NO.: 9505.10.2500, 6913.10.50000 Mr. Joel K. Simon, Esq. Serko & Simon One World Trade Center New York, New York 10048 RE: Classification of a porcelain figure of a Christmas Boy and Girl Caroler Dear Mr. Simon: This letter is in response to your request dated March 2, 1989, on behalf of RUSS BERRIE COMPANY, INC., addressed to our New York office concerning a classification ruling of a porcelain figurine of a Christmas Boy and Girl Caroler, a product of Taiwan, under the Harmonized Tariff Schedule of the United Stated (HTSUS). FACTS: The merchandise under consideration is a porcelain figurine of a Boy and Girl Caroler. This figurine is 3-1/4 inches in height and depicts a boy and girl dressed in Christmas motif singing Christmas carols. ISSUE: Whether a porcelain figurine decorated in Christmas motif representing a traditional Christmas activity, is properly classifiable as ornamental ceramic articles under subheading 6913.10.5000, HTSUS, or as Christmas ornaments under subheading 9505.10.2500, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is governed by the General Interpretative Rules (GRI's). Under GRI 1, the primary consideration in the classification of goods is the terms of the heading itself which must be read in conjunction with the relative Section or Chapter notes. -2- Heading 6913, HTSUS, provides for statuettes and other ornamental ceramic articles. Heading 9505 provides for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. GRI 3 applies when goods are, prima facie, classifiable under two or more headings. GRI 3 (a) states that "[t]he heading which provides the most specific description shall be preferred to headings providing a more general description. In the instant case, the porcelain figurine is described under both headings 6913, and 9505, HTSUS. However, heading 6913 describes ornamental ceramics articles while heading 9505, HTSUS, describes festive articles. The figurine under consideration represents a traditional Christmas activity. Further, this article is designed, manufactured, advertised and marketed as a Christmas article. In light of these facts, the article in issue is more specifically described under heading 9505, HTSUS. HOLDING: The merchandise under consideration, a porcelain figure of a Boy and Girl Caroler, is properly classifiable under subheading 9505.10.2500, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments other than of wood, dutiable at a rate of 5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division