HQ 087720: Reconsideration and Revocation of NYRL 842593 dated June 26,1989; Animated Display Figures

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 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