HQ 957095: Four "Santa" Dolls; Figures Not Identifiable as 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 957095

                         February 1, 1995




CLA-2  CO:R:C:F  957095  GGD

CATEGORY:  Classification

TARIFF NO.:  9502.10.0040 

Mr. Paul Liang
St. Argos Co., Inc.
11040 West Hondo Parkway
Temple City, California 91780

RE:  Four "Santa" Dolls; Figures Not Identifiable as Santa

Dear Mr. Liang:

     This letter is in response to your inquiry of September 27,
1994, concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS) of four separate figures
named "Santa," to be imported.  One sample figure, and catalog
photographs of all four figures, were submitted with your
request.  

FACTS:

     The sample "Santa" figure submitted, item no. 9476 (item
nos. 9474, 9475,and 9478 are pictured), resembles a hooded old
man, with white hair, eyebrows, beard, and moustache covering
most of the face.  The figure is dressed in a burgundy and brown
felt fabric coat, green felt trousers, and brown felt boots. 
Strands of twine (with bells on their ends) encircle the abdomen
as a belt, and one of the gloveless hands holds a long walking
stick.  Thrown over the figure's shoulder is a burlap bag
containing twigs, green leaves, red berries, and a non-stuffed,
toy animal representing a woodland creature.  The figure stands
mounted on a wooden base and measures approximately 16 inches in
height.                                 -2-

ISSUE:

     Whether the figures are classified in heading 9505 as
festive articles, or in heading 9502 as dolls.

LAW AND ANALYSIS:

     Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all 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.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     Heading 9505, HTSUS, provides for, among other items,
festive, carnival, and other entertainment articles.  The EN to
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....

     In general, merchandise is classifiable in heading 9505,
HTSUS, as a festive article when the article, as a whole:

     1.   is of non-durable material or, generally, is not
          purchased because of its extreme worth, or intrinsic
          value (e.g., paper, cardboard, metal foil, glass fiber,
          plastic, wood);                               -3-

     2.   functions primarily as a decoration (e.g., its primary
          function is not utilitarian); and

     3.   is traditionally associated or used with a particular
          festival (e.g., stockings and tree ornaments for
          Christmas, decorative eggs for Easter).

     An article's satisfaction of these three criteria is
indicative of classification as a festive article.  The motif of
an item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.

     The figures named "Santa" are made of non-durable material. 
Customs considers articles such as these to be made of non-
durable material since they are not designed for sustained wear
and tear, nor are they purchased for their extreme worth or value
(as would be decorative, yet costly pieces of art or crystal). 
Further, the primary function of the items is decorative, as
opposed to utilitarian.

     With respect to the third criterion, we note that, in
general, figurines and dolls are not traditionally associated or
used with a particular festival (i.e., they are not of the same
type of articles cited in the ENs to heading 9505 as examples of
traditional festive articles).  Although Santa Claus is a unique
form that traditionally has been associated particularly and
exclusively with Christmas, only three dimensional forms of Santa
Claus, identifiable as such upon importation, are classifiable
within 9505 as festive articles.  

     Although the four figures named "Santa" have large white
beards and carry sacks, we find that none of the figures is
identifiable as the three dimensional form of Santa Claus.  The
decorative figures more closely resemble unfortunate, forest-
dwelling eccentrics, more likely to share curious stories than
Christmas gifts.  We thus find that the articles are not
classifiable as festive articles within heading 9505, HTSUS.
     
     Heading 9502, HTSUS, provides for "Dolls representing only
human beings and parts and accessories thereof."  The ENs to
heading 9502 indicate that the heading includes not only dolls
designed for the amusement of children, but also dolls intended
for decorative purposes, for use in Punch and Judy or marionette
shows, or dolls of a caricature type.  The proper subheading for
the four figures named "Santa" is 9502.10.0040, HTSUSA.

HOLDING:

     The four figures named "Santa," item nos. 9474, 9475, 9476,
and 9478, are properly classified in subheading 9502.10.0040,                               -4-

HTSUSA, the provision for "Dolls representing only human beings
and parts and accessories thereof: Dolls, whether or not dressed,
Other: Other: Other."  The applicable duty rate is free.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division