HQ 087212: Bean Bag Santa

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 087212

                      September 17, 1990
CLA-2 CO:R:C:G 087212 SLR

CATEGORY: Classification

TARIFF NO.: 9502.10.4000

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

RE:  Bean Bag Santa

Dear Mr. Simon:

     This ruling is in response to your letter of May 17, 1990,
on behalf of your client Russ Berrie & Company, Inc., requesting
the classification of a bean bag santa, item #6077, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  A sample was provided for our examination.

FACTS:

     The submitted sample is a Santa figure approximately 12
inches tall.  The figure is round and dressed in red, with a
simulation of a belt around the waist.  Two small protrusions at
the bottom give the appearance of feet.  The arms are short and
the hands are green in color and have only the thumb in detail,
giving the appearance that the figure is wearing mittens.  The
face is also round, with an extensive white beard, red lips, a
round red nose, two small black eyes with bushy white eyebrows,
and the traditional red Santa cap trimmed with white simulated
fur.  The figure's upper torso is loosely stuffed with soft
stuffing; the lower torso contains a bean bag filling which
allows the figure to be placed in an upright position.

     In your letter you maintain that the Santa figure is
classifiable as a festive article in either HTSUSA subheadings
9505.10.2500 or 9505.10.5000.  In the alternative, you claim that
the instant article is classifiable as a stuffed doll in
subheading 9502.10.2000, HTSUSA.

ISSUE:

     What is the proper classification of the subject Santa
figure under the HTSUSA?

                              -2-

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, 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, HTSUSA, 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.

          *    *    *

Generally speaking, articles classifiable in heading 9505 tend to
have no other function than decoration.

     Here, the instant article is decorative.  Nonetheless, bean
bag figures are not of a class or kind of merchandise
traditionally associated with any particular holiday.
Consequently, classification as a festive article in either
subheadings 9505.10.2500 or 9505.10.5000, HTSUSA, is precluded.

     Heading 9502, HTSUSA, provides, in pertinent part, for
"[d]olls representing only human beings."  The Explanatory Note
to heading 9502 indicates that "[t]he heading includes not only
dolls designed for the amusement of children, but also dolls
intended for decorative purposes...."

                              -3-

     Since the figure's head is covered in plush material, its
face takes on an animal-like appearance.  Because of the outfit,
however, there is no question that this figure is a
representation of Santa Claus.  As a decorative article
depicting a human being, the instant Santa figure is classifiable
as a doll in heading 9502.  The question now becomes whether the
Santa figure qualifies as a stuffed doll in subheading
9502.10.2000, HTSUSA.

     In Headquarters Ruling Letter 083791 of June 2, 1990, this
office examined whether a doll, whose upper torso contained a
substantial amount of soft filling and whose lower torso
contained enough bean bag filling to allow the object to sit
upright, qualified as a stuffed doll in subheading 9502.10.2000.
In answering in the affirmative, we noted that:

          The figure is primarily filled with soft filling
          material, has the appearance of being stuffed,
          and moreover, imparts an overall feeling of
          softness to the touch despite the presence of
          the bean filling.  Since the bean filling does
          not affect the shape and feel of the doll,
          the doll is considered stuffed for purposes of
          tariff classification.

     In contrast to the article under consideration in
HRL 083791, the instant Santa figure is not primarily filled
with soft filling material; in fact, the filling material can
hardly be detected.  The figure does not have the appearance of
being stuffed; the filling material is insufficient in volume and
resiliency to enable the torso of the doll to have originally a
fully distended shape and retain that distended form after
manipulation.  Further, the bean bag filling is quite apparent
and affects the feel of the doll.  The subject Santa figure,
consequently, is not classifiable as a stuffed doll in
subheading 9502.10.2000.

HOLDING:

     The bean bag Santa figure, item #6077, is classifiable in
subheading 9502.10.4000, HTSUSA, which provides for dolls
representing only human beings and parts and accessories thereof,
dolls whether or not dressed, other (than stuffed), not over 33
cm in height, dutiable at 12 percent ad valorem.

     The sample will be returned to your office.

                                Sincerely,


                                John Durant, Director
                                Commercial Rulings Division