HQ 087376: Modification of HRL 082673 dated May 12, 1989; Animated Display Figures

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 087376

                     September 28, 1990
CLA-2 CO:R:C:G  087376 SLR

CATEGORY: Classification

TARIFF NO.: 9505.10.5000; 9505.90.6000

John A. Bessich, Esq.
Follick & Bessich, P.C.
225 Broadway
Suite 500
New York, NY  10007

RE:  Modification of HRL 082673 dated May 12, 1989;
     Animated Display Figures

Dear Mr. Bessich:

     On May 12, 1989, our office, in Headquarters Ruling Letter
(HRL) 082673, classified certain animated display figures
representing human beings as dolls in subheading 9502.10.8000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  Additionally, an animated display figure representing
a non-human character (an angel) was classified as an other
festive article in subheading 9505.90.6000, HTSUSA.  We have
since reviewed these determinations and have found them to be in
error.

FACTS:

     The facts are as stated in HRL 082673.

ISSUES:

     Whether animated display figures representing human beings
are classifiable as dolls in heading 9502, HTSUSA, or as festive
articles in heading 9505, HTSUSA.

     Whether an animated display figure depicting an angel is
classifiable as an article for Christmas festivities in
subheading 9505.10.5000, HTSUSA, or as an other festive article
in subheading 9505.90.6000, HTSUSA.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
                              -2-

     Heading 9502 provides for dolls representing human beings.
Heading 9502 is considered as an eo nomine (i.e., "by name")
provision.  This heading also happens to describe the articles
at issue.

     Heading 9505 provides for festive, carnival and other
entertainment articles.  The Explanatory Notes, which represent
the official interpretation of the tariff at the international
level, offer guidance in understanding the scope of the headings.
The explanatory note to heading 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.

          *    *    *

Articles classifiable in heading 9505 tend to have no other
function than decoration.  Heading 9505 is generally regarded as
a use provision.

     The instant animated display figures belong to a class of
merchandise whose principal use is festive.  Moreover, these
articles serve to decorate the home.  Accordingly, the animated
display figures are classifiable as festive articles in
heading 9505.

     As the subject articles are prima facie classifiable in two
headings, GRI 3 must be consulted.  GRI 3(a) directs that the
heading which provides the most specific description of the
merchandise is to be preferred.  As between eo nomine and use
provisions, the latter is generally regarded as being the more
specific provision because it is the hardest to satisfy.
Consequently, the instant animated display figures are
classifiable as festive articles in heading 9505.
                              -3-

     As the classification of the subject merchandise no longer
depends upon the presence of human characteristics, all animated
display figures are classifiable in heading 9505.  Subheading
9505.10, HTSUSA, provides for articles for Christmas
festivities, while subheading 9505.90, HTSUSA, provides for other
festive articles.  Since an angel is commonly associated with
Christmas, an animated display figure representing an angel is
classifiable as a Christmas festive article in subheading
9505.10, HTSUSA.

HOLDING:

     The animated display figures depicting characters associated
with Christmas are classifiable in subheading 9505.10.5000,
HTSUSA, which provides for festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles; parts and accessories thereof: articles for Christmas
festivities and parts and accessories thereof: other, other,
dutiable at 5.8 percent ad valorem.

     The animated display figures depicting characters
associated with Halloween are classifiable in subheading
9505.90.6000, HTSUSA, which provides for festive, carnival and
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof: other,
other, dutiable at 3.1 percent ad valorem.

     HRL 082673 of May 12, 1989 is modified accordingly.  This
modification is effective immediately; however, it shall not be
applied retroactively to the classification of goods entered by
you or on your behalf in reliance on HRL 082673.


                                Sincerely,


                                John Durant, Director
                                Commercial Rulings Division