HQ 954735: Reconsideration of HRL 952085; Santa Claus Door Decoration in 9505, HTSUSA, as festive, carnival or other entertainment article; Not 6304 other furnishing article.

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 954735

                         August 17, 1993

CLA-2 CO:R:C:F 954735 LPF

CATEGORY: Classification

TARIFF NO.: 9505.10.5000

Area Director
U.S. Customs Service
6 World Trade Center
New York, NY 10048

RE:  Reconsideration of HRL 952085; Santa Claus Door Decoration  
     in 9505, HTSUSA, as festive, carnival or other entertainment
     article; Not 6304 other furnishing article.

Dear Area Director:

     In Headquarters Ruling Letter (HRL) 952085, issued December
22, 1992, a Santa Claus door decoration was classified in
subheading 9505.10.5000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as festive, carnival or other
entertainment articles, articles for Christmas festivities, other,
other.  Pursuant to your request we have reviewed that ruling.  The
correct classification is as follows.

FACTS:

     The article at issue is a representation of Santa Claus,
approximately 15 inches in height.  It is constructed of a
cardboard backing covered with textile material and contains a
ribbon hanger, for hanging as a door decoration.  The front of the
article is lightly stuffed with foam which gives the article depth.

ISSUE:

     Whether the Santa Claus door decoration is classified in
heading 9505 as a festive article or in heading 6304 as an other
furnishing article.

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 subject article is 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.


                             -2-   

     Heading 9505 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....

                             *  *  *

     It was determined in HRL 952085 that the Santa door decoration
met the criteria for a festive article because the article, as a
whole, (a) was of non-durable material or, generally, not purchased
because of its extreme worth or intrinsic value, (b) functioned
primarily as a decoration, and (c) was traditionally associated or
used with a particular festival. 

     However, because the motif of an article is not dispositive
of its classification, and only three dimensional forms of Santa
Claus are classifiable in 9505, you question whether the Santa
decoration qualifies as a festive article.  In HRL 952085
weexplained that although the article contains a flat cardboard
backing, because the front of the article is stuffed with foam and
has depth, it is three dimensional and classified as a festive
article.

     It remains our position that the article qualifies as three
dimensional because it is not designed or effective primarily as
a flat or surface composition, but rather is specifically designed
to give an illusion of depth or varying distances.  See Webster's
Third New International Dictionary 2474 (1971).  Although the
figure can be hung from a door, wall, etc., because it contains a
foam filler and is a physical manifestation of the 



                               -3-

form of Santa Claus in and of itself, it is sufficiently three
dimensional to warrant classification within heading 9505.  The
article is identifiable upon importation as Santa Claus and is
traditionally associated with Christmas.

     The Santa decoration is classifiable within subheading 9505.10
which provides for articles for Christmas festivities.  As for the
proper classification of the Santa figure at the eight digit
subheading level, the Santa figure does not meet the criteria for
a Christmas ornament.  See HRL's 952520 and 952834.

     As the Santa figure is composed of materials other than
plastics, it is classifiable in subheading 9505.10.50.  Because
the article is appropriately provided for in subheading 9505.10.50,
it is not classified within heading 6304 as an other furnishing
article.

HOLDING:

     The Santa door decoration is classified in subheading
9505.10.5000, HTSUSA, as "Festive, carnival or other entertainment
articles,...: Articles for Christmas festivities and parts and
accessories thereof: Other: Other."  The applicable rate of duty
is 5.8 percent ad valorem.

     The decision reached in HRL 952085 is affirmed.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division