HQ 083471: Tariff classification of animated display figures

us-cbp-cross-rulings-hq-083471HQ 083471: Tariff classification of animated display figuresGuidance

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 083471

                                    June 8, 1989

          CLA-2 CO:R:C:G 083471 SS

          CATEGORY: Classification

          TARIFF NO.: 9502.10.80

          Mr. D.F. Miller
          Import Manager
          F. W. Woolworth Co.
          233 Broadway
          New York, New York 10279

          RE: Tariff classification of animated display figures

          Dear Mr. Miller:

               Your inquiry, dated May 17, 1988, addressed to our New York
          office concerning the tariff classification of animated display
          figures under the Harmonized Tariff Schedule of the United States
          Annotated, (HTSUSA), was referred to this office for a direct
          reply to you. A sample was submitted for our examination.  This
          is our decision.

          FACTS:

               The items in issue are animated and illuminated display
          figures, representing traditional characters and persons
          associated with either Christmas or Halloween season.  Each
          figure is permanently attached to a display stand which allows
          the figure to remain in a vertical position.  Additionally, each
          display figure incorporates an electric motor and the necessary
          mechanical components which enables the figure to move its head
          and arms in a predetermined pattern.  This movement is activated
          by an on/off switch on the display base.  Also, some figures
          include an illumination element such as an electric candle.

               The figures are constructed mainly of plastic but can be of
          various materials.  Depending on the cost, the features can range
          from a finely detailed sculptured look to crude caricatures.
          They are usually dressed in appropriate textile outfits.  The
          figures range in height from 12 to 48 inches.  The price of
          $69.99 was prominently displayed on the packaging carton of the
          sample submitted, a Halloween witch.

















                                        - 2 -


          ISSUE:

               Whether the items at issue are properly classifiable under
          HTSUSA heading 9502 as dolls, or 9618 as animated displays.

          LAW AND ANALYSIS:

               Under the HTSUSA, tariff classification is determined
          according to the General Rules of Interpretative (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 notes.

               In the instant case, the items under consideration are
          animated and illuminated figures representing humans.  Heading
          9618 provides for tailors' dummies and other lay figures;
          automata and other animated displays used for shop window
          dressing.  The Explanatory Notes for heading 96.18, which is the
          official interpretation of the tariff at the international level,
          provide in pertinent part:

               (3) Animated and other displays used for shop window
               dressing.

               These range from animated representations of humans or
               animals to numerous other automatically operating appliances
               of a kind used for displaying merchandise or for publicity
               purposes.  They may be made of any material and are
               generally electrically or mechanically operated.  Though
               frequently objects of curiosity in themselves, these
               articles are mainly intended to serve as novel methods of
               attracting attention to displays of goods or to particular
               articles exhibited in shop windows.***

               Although the articles under consideration may sometimes be
          used for shop window dressing, the type of merchandising
          indicates that these articles are sold at retail to individual
          consumers for use as holiday and festive decorations.  Also,
          based on the information available, these articles are not
          designed for the long hours of operation as required for shop
          displays.  In fact, many of the packaging boxes clearly state
          that the use of these figures should be limited to three to five
          hours at a time.

               Heading 9618 is a use provision.  The additional U.S. Rules
          of Interpretation provide in pertinent part that "when
          classification is controlled by use (other than actual use) the
          principal use controls".  Since the principal use for these
          articles is consumer use and not shop window dressing, these
          items are not classifiable under this heading.











                                        - 3 -


               Heading 9502, provides for dolls representing only human
          beings.  The Explanatory Notes to 9502 state in pertinent part:

               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.***

                    This heading also excludes:

                    (c) Lay figures and automata of a kind used for shop
                        dressing (heading 96.18).

               The articles representing the witch, Santa Claus, Mrs.
          Claus, boy, girl, and soldier all meet the description for dolls
          in the above heading.  They have the physical appearance of human
          characters and, in this case, are dressed in characteristic
          festive and decorative attire to impart a particular mood.
          Application of GRI 1 to these articles results in their
          classification under heading 9502, as dolls representing only
          human beings.

          HOLDING:

               The animated articles under consideration are properly
          classifiable under subheading 9502.10.80, as other dolls,
          dutiable at a rate of 12% ad valorem.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division

















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