Request for reconsideration of Headquarters Ruling Letter083816 concerning the classification of "Old World Santa" figure

HQ 086587 August 8, 1990 CLA-2 CO:R:G 086587 STB CATEGORY: Classification TARIFF NO.: 9505.10.50 Ms. Madeline Salgo Kurt S. Adler, Inc. 1107 Broadway New York, N.Y. 10010-2872 RE: Request for reconsideration of Headquarters Ruling Letter 083816 concerning the classification of "Old World Santa" figure Dear Ms. Salgo: This letter is in response to your request, dated February 21, 1990, for a reconsideration of Headquarters Ruling Letter (HRL) 083816, dated May 30, 1989, regarding the classification of an "Old World Santa" figure. The sample from the original classification request is available for our review. FACTS: The article in question is a representation of an Old World Santa, item J 663, and is imported from Taiwan. The figure is approximately 10 inches in height and has a ceramic face, hands and lower trunk. The Santa figure is wearing a paper-mache constructed full length red textile coat with beige trim around the collar, hemline, front and sleeves. The figure is holding a green colored textile bag containing simulated articles relating to the Christmas season, including wrapped presents, candy canes, a musical instrument and a small Christmas tree. The figure is also holding two small bells. ISSUE: What is the proper classification of the "Old World Santa" figure? -2- LAW AND ANALYSIS: In HRL 083816, dated May 30, 1989, this office classified an "Old World Santa" figure as a doll under subheading 9502.10.40, HTSUSA. It is our determination that the classification effected in HRL 083816, and the reasoning provided in support of that classification, are correct. We also note that Explanatory Note 95.05 (A) states that heading 9505 covers "Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material" (emphasis added). Additionally, the items listed as festive article examples in this Explanatory Note are primarily constructed of non-durable materials. It is clear that Heading 9505 is designed primarily for items of non-durable materials and not items such as the durable, three dimensional doll figure at issue here. Therefore, we disagree with your contention that the subject figure is properly classifiable in Heading 9505. HOLDING: The subject "Old World Santa" figure is properly classifiable under subheading 9502.10.40, HTSUSA, which provides for dolls representing only human beings, whether or not dressed, other than stuffed, not over 33 cm in height, dutiable at a rate of 12 per cent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division