HQ 955342: Reconsideration of NYRL 886808; "Sandy Claws" Santa Claus Puppet; Festive 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 955342

                        November 30, 1993


CLA-2  CO:R:C:F  955342  GGD

CATEGORY:  Classification

TARIFF NO.:  9505.10.50

Ms. Cecilia Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059

RE:  Reconsideration of NYRL 886808; "Sandy Claws" Santa Claus
     Puppet; Festive Article 

Dear Ms. Cormier:

     This letter is in response to your request of October 13,
1993, for reconsideration of New York Ruling Letter (NYRL) 886808
(issued June 25, 1993), concerning the tariff classification of a
hand puppet imported from China.  A hand-made, prototype sample
was submitted with your original request for a binding ruling. 
Subsequent to the issuance of NYRL 886808, you apprised Customs
that the prototype sample did not accurately represent the
imported article.  

     With your request for reconsideration, you have submitted a
more fully decorated sample, said to reflect the actual
appearance of the imported item.  Although we find that NYRL
886808 was correct based upon the prototype sample submitted and
the facts available at the time the ruling was issued, we also
note that the product name and item no. of the original sample
have been retained and applied to the newly submitted sample. 
Therefore, to prevent any future confusion for Customs personnel
and the importing public reviewing NYRL 886808, the ruling will
not apply to the product described herein, even though the names
and style numbers are the same. 
                               -2-

FACTS:

     In NYRL 886808, Customs found that the prototype sample of
"Sandy Claws," identified by item no. 80118.00, was not
recognizable as Santa Claus as he is traditionally known.  Since
the motif of an article is not dispositive of its classification,
only three dimensional forms of Santa - identifiable as such upon
importation - are classifiable within heading 9505, HTSUSA, as
festive articles.  The item was thus classified in subheading
9502.10.40, HTSUSA, the provision for "Dolls representing only
human beings and parts and accessories thereof: Dolls, whether or
not dressed: Other: Not over 33 cm in height." 

     The "Sandy Claws" newly submitted sample article is again
identified by item no. 80118.00, but is more fully decorated. 
The figure is a puppet measuring approximately 12 inches in
height (from the top of the head to the bottom of the coat)
designed to represent Santa Claus as depicted in the movie
"Nightmare Before Christmas."  The item is comprised of a molded
plastic face with a long gray beard and moustache; a long, red,
textile coat and hat, each of which is trimmed with imitation
fur; and upper extremities ending in black plastic, gloved hands. 
The head and arms may be manipulated by one's fingers after the
hand is inserted upward through the coat.

ISSUE:

     Whether the decorative item is classified in subheading
9502.10.40, HTSUSA, as a doll; or in subheading 9505.10.50,
HTSUSA, as a festive article.

LAW AND ANALYSIS:

     Classification under the HTSUSA 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 HTSUSA by offering guidance
in understanding the scope of the headings and GRIs. 
                               -3-

     Heading 9502, HTSUSA, 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 (e.g., boudoir dolls, mascot dolls), or
for use in Punch and Judy or marionette shows, or those of a
caricature type.  

     Heading 9505, HTSUSA, 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,
HTSUSA, 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);

     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). 
                               -4-

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

     The "Sandy Claws" article is made of non-durable material. 
Customs considers articles such as this to be made of non-durable
material since it is not designed for sustained wear and tear,
and is not purchased for its extreme worth or value (as would be
a decorative, yet costly piece of art or crystal).  Further, the
primary function of the item is decorative, as opposed to
utilitarian.

     Although 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),
Santa Claus is a unique form that traditionally has been
associated, particularly and exclusively, with Christmas.  It is
our determination that the fully decorated "Sandy Claws" article
would be identified at the time of importation as the three
dimensional form of Santa Claus, and that it meets the criteria
for classification within heading 9505, HTSUSA, as a festive
article. 

HOLDING:

     The article identified as "Sandy Claws," item no. 80118.00,
is classified in subheading 9505.10.50, HTSUSA, the provision for
"Festive, carnival or other entertainment articles...parts and
accessories thereof: Articles for Christmas festivities and parts
and accessories thereof: Other: Other."  The applicable rate of
duty is 5.8 percent ad valorem.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division