Reconsideration and Revocation of NYRL 842593 dated June 26,1989; Animated Display Figures

HQ 087720 September 28, 1990 CLA-2 CO:R:C:G 087720 STB CATEGORY: Classification TARIFF NO.: 9505.10.5000 Ms. Kathy Frank Flower City 1695 N. Highway 169 Plymouth, MN 55441 RE: Reconsideration and Revocation of NYRL 842593 dated June 26, 1989; Animated Display Figures Dear Ms. Frank: On June 26, 1989, our New York office, in New York Ruling Letter (NYRL) 842593, classified certain animated display figures representing human characters as dolls in subheading 9502.10.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Two figures representing angels were classified as Christmas ornaments under subheading 9505.10.2500, HTSUSA. We have since reviewed these classifications and have found them to be in error. FACTS: Enclosed with your inquiry were three catalog pictures and two photographs of animated display figures. The three catalog pages show pictures of animated display figures representing human beings. They are style # 88630, "Christmas Queen", style # 86108, "Mr. Santa" and style # 87180, "Caroler Girl." The two photographs show pictures of two angels, not considered representations of human beings. Style # CH28387, is a "Christmas Angel Girl" and style # CH28386, is a "Christmas Angel Boy." Each figure is approximately 24 inches in height and operates by the use of a plug-in electrical system. ISSUE: What is the proper classification of the subject animated display figures? -2- LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's taken in order. Heading 9502 provides for dolls representing human beings. Heading 9502 is considered an eo nomine (i.e., "by name") provision. This heading also happens to describe the articles at issue. Heading 9505 provides for festive, carnival and other entertainment articles. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The explanatory note to heading 9505 indicates 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. Articles classifiable in heading 9505 tend to have no other function than decoration. Heading 9505 is generally regarded as a use provision. The instant animated display figures belong to a class of merchandise which is holiday related. Moreover, these articles are used during specific holidays to decorate the home. Accordingly, the animated display figures are classifiable as -3- festive articles in heading 9505. As the subject articles are prima facie classifiable in two headings, GRI 3 must be consulted. GRI 3(a) directs that the heading which provides the most specific description of the merchandise is to be preferred. As between eo nomine and use provisions, the latter is generally regarded as being the more specific provision because it is usually the most difficult to satisfy. Consequently, the instant animated display figures are classifiable as festive articles in heading 9505. HOLDING: The animated display figures depicting human beings associated with Christmas, as well as the two figures that represent angels, are classifiable in subheading 9505.10.5000, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other, dutiable at a rate of 5.8 percent ad valorem. NYRL 842593, dated June 26, 1989 is thus revoked and all the animated figures that were the subject of NYRL 842593 are classified as described above. Sincerely, John Durant, Director Commercial Rulings Division