HQ 084081: Classification of a porcelain figure of a Christmas Boy and Girl Caroler

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      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