us-cbp-cross-rulings-hq-084240•HQ 084240: Classification of Animated Display Bears
HQ 084240: Classification of Animated Display Bears
us-cbp-cross-rulings-hq-084240HQ 084240: Classification of Animated Display BearsGuidance
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 084240
July 18, 1989
CLA-2 CO:R:C:G 084240 SS; NY 838569
CATEGORY: Classification
TARIFF NO: 9505
Mr. Marc S. Greenberg
American Shipping Company
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, NJ 07632
RE: Classification of Animated Display Bears
Dear Mr. Greenberg:
This is in response to your letter dated February 10, 1989,
on behalf of Electro Plastics Inc., requesting a tariff
classification of animated display figures from China under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The items in issue are animated and /or illuminated display
figures of bears dressed in Christmas attire. They are
designated as Style numbers SB-2605- 26" Santa Bear in White,
SB-2610- 26" Santa Bear in Brown, SB-2615- 26" Winter Bear in
White, SB-2620- 26" Winter Bear in Browm, SB-2625- 26" Bed Time
Bear in White, and SB-2630- 26 Bed Time Bear in Brown. 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 composed mainly of textile material which
imparts the characteristic appearance of stuffed bears. They are
also dressed in appropriate textile outfits and /or accessories
celebrating the Christmas season.
-2-
ISSUE:
Whether the items in issue are properly classifiable under
HTSUS heading 9618 which provides for animated displays, heading
9503 which provides for other toys, heading 8543, which provides
for electrical machines and apparatus, having individual
functions, not specified or included elsewhere, or 9505 as
festive, carnival or other entertainment articles.
LAW AND ANALYSIS:
Under the HTSUS, 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 of bears dressed in Christmas
attire. 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.
-3-
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.
Heading 9503 provides for other toys. The explanatory
notes to this heading provides in pertinent part that this
heading covers:
All toys not included in headings 95.01 and 95.02. Many of
the toys of this heading are mechanically or electrically
operated.
These include:
(1) All toys representing animals or non-human creatures
even if possessing predominantly human physical
characteristics (e.g. angels, robots, devils, monsters)
including those for marionette shows.
While the items in issue are figures representing animals
(in this case bears), and are electro-mechanically operated,
these items by their very design cannot be used as toys even
though they may have some amusement value. These bears are
permanently mounted on display stands, and although when in
operation might be amusing, their primary value is entertainment.
Accordingly, the merchandise under consideration is not
properly classifiable under heading 9503, HTSUS.
Heading 9505, HTSUS, Festive, carnival or other
articles, including magic tricks and practical jokes; parts and
accessories thereof. The Explanatory Notes to this heading state
in pertinent part:
-4-
This 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.
.... Cake and other decorations (e.g. animals, flags)
which are traditionally associated with a particular
festival are classified here.
Heading 8543, HTSUS, provides for electrical machines and
apparatus, having individual functions, not specified or included
elsewhere. The Explanatory Notes to this heading provide in
pertinent part:
This heading covers all electrical appliances and
apparatus, not falling in any other heading of this
Chapter, nor covered more specifically by a heading of any
other Chapter of the Nomenclature ....
The electrical appliances and apparatus of this heading
must have individual functions. The introductory
provisions of Explanatory Notes 84.79 concerning machines
and mechanical appliances having individual functions
apply, mutatis mutandis, to the appliances and apparatus of
this heading.
Most of the appliances of this heading consist of an
assembly of electric goods or parts (valves... etc.)
operating wholly electrically. However, the heading also
includes electrical goods incorporating mechanical features
provided that such features are subsidiary to the
electrical function of the machine or appliance.
Arguably, the items in issue can be described as electrical
goods incorporating mechanical features, with such features
subsidiary to their electrical function. However, these articles
are also more specifically described in heading 9505, HTSUS,
which provides for festive, carnival or other entertainment
articles. Santa Claus is clearly a traditional Christmas festive
figure, and the bear dressed to represent Santa Claus is
ostensibly a Christmas festive article. Further, although the
other bears in issue might not be described as traditional
festive articles, nevertheless, they are designed, manufactured,
and marketed as festive articles providing entertainment value
for the holiday season.
-5-
The Explanatory Notes to heading 8543, HTSUS clearly state
that this heading does not cover electrical appliances more
specifically covered by a heading of any other Chapter of the
Nomenclature. Accordingly, since the merchandise in issue is
more specifically described in heading 9505, such merchandise is
not properly classifiable under heading 8543, HTSUS, and further,
is properly classifiable under heading 9505, HTSUS.
HOLDING:
The bears representing Santa Claus, are properly
classifiable under subheading 9505.10.50, HTSUS.
The Winter Bears and Bed Time Bears are properly
classifiable under subheading 9505.90.60, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D., N.Y. Seaport
1 cc Legal Reference
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