HQ 084080: Classification of a porcelain figure of a Santa and Boy Christmas ornament

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 084080

                                    July 3, 1989

          CLA-2 CO:R:C:G 084080 SS, NY 837792

          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 Santa and Boy
               Christmas ornament

          Dear Mr. Simon:

               This letter is in response to your request dated March 6,
          1989, on behalf of RUSS BERRIE & COMPANY, INC., addressed to our
          New York office concerning a classification ruling of a porcelain
          figurine of a Santa and Boy Christmas ornament, item 9732, a
          product of Taiwan, under the Harmonized Tariff Schedule of the
          United Stated (HTSUS).

          FACTS:

               The merchandise under consideration is a porcelain figurine
          depicting a scene of a Santa Claus holding an open bag of gifts
          and a young boy reaching into the bag for a gift. The figurine is
          approximately 4 inches in height, and the Santa Claus is
          decorated with the traditional Christmas motif.

          ISSUE:

               Whether a porcelain figurine decorated in Christmas motif
          and 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.






















                                         -2-
          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.

               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
          Santa and Boy Christmas ornament, 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
          per cent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division