HQ 0950954 - Modification of HRL 086772; "Christmas Little Bitty Bits"; Plastic Figurines in heading 3926, HTSUSA; Other articles of plastics or materials of headings 3901 to 3914 - United States International Trade Commision Rulings

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HQ 950954

February 10, 1992
CLA-2 CO:R:C:F 950954 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Joel K. Simon, Esquire
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Modification of HRL 086772; "Christmas Little Bitty Bits"; Plastic Figurines in heading 3926, HTSUSA; Other articles of plastics or materials of headings 3901 to 3914

Dear Mr. Simon:

In Headquarters Ruling Letter (HRL) 086772 issued August 8, 1990, six plastic figurines, imported from China, were classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

One article, the puppy and sleigh figure, was classified in subheading 3926.40.0000, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles."

The other five articles were classified in subheading 9505.10.4000, as "Festive, carnival or other entertainment articles,...: Articles for Christmas festivities and parts and accessories thereof: Other: Of plastics."

Subsequently, we have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

The six articles at issue, known as "Christmas Little Bitty Bits," style number 1078, measure approximately 1-1/2 to 1-3/4 inches in height and are of plastic. They include the following figures:

1. Santa Claus designed in a Christmas motif;

2. a Christmas tree with human features, including arms and legs, and adorned with stars and decorations as if to simulate Christmas tree ornaments;

3. a toy soldier with a red jacket, green pants and holding a candy cane;

4. a comical representation of a reindeer with a striped scarf and black sunglasses;

5. a panda bear on skis with the words "Merry Kissmas" on the bottom of the skis; and

6. a puppy sitting on a sleigh wearing a striped scarf.

ISSUE:

Whether the plastic "Christmas Little Bitty Bits" figurines are classifiable in heading 9505 as festive articles; or rather in heading 3926 as other articles of plastic or materials of headings 3901 to 3914.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of 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. The Explanatory Notes (EN's) 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 GRI's.

Heading 9505, HTSUSA, provides for, inter alia, festive, carnival and other entertainment articles. The EN's 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....

Articles classifiable in heading 9505 tend to serve no other function than decoration.

In addition, heading 9505 is regarded as a use provision. Hence, such articles are classifiable according to their principal use. See Additional U.S. Rule of Interpretation 1(a).

Although the subject articles are decorative, plastic figurines as a class or kind of merchandise are not specifically festival related. Plastic figurines are used throughout the year and come in a wide variety of motifs. Accordingly, it is Customs position that the plastic "Christmas Little Bitty Bits" figurines are not classifiable as festive articles in heading 9505. In HRL 950041, dated October 31, 1991, and in HRL 088093, dated February 12, 1991, porcelain articles depicting a holiday motif and Santa figures constructed of resin and fabric mache, respectively, were not classifiable as festive articles. Likewise, the subject articles must be classified elsewhere.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. Since the plastic figurines are ornamental, they are classifiable in subheading 3926.40.0000.

HOLDING:

The plastic "Christmas Little Bitty Bits" figurines are classifiable in subheading 3926.40.0000, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The general column one rate of duty is 5.3 percent ad valorem. We note that the ruling being modified indicated a general column one rate of duty of 8.4 percent ad valorem for five of the articles and 5.3 percent ad valorem for one of the articles.

Sincerely,

John Durant, Director
Commercial Rulings Division

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