HQ 087718: Modification of HRL 084205 dated August 3, 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 087718
                        November 9, 1990



CLA-2  CO:R:C:G  087718  STB

CATEGORY:  Classification

TARIFF NO.: 9505.10.5000

Mr. Paul L. Greenlee
Import Department
John A. Steer Co.
28 South Second Street
Philadelphia, PA  19106

RE: Modification of HRL 084205 dated August 3, 1989;
Animated Display Figures

Dear Mr. Greenlee:

     On August 3, 1989, our office, in Headquarters Ruling Letter
(HRL) 084205, classified certain animated display figures
representing human characters as dolls in subheading
9502.10.8000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  We have since reviewed this classification
and have found it to be in error.

FACTS:

     The items at issue are the animated figures of a witch, a
snowman, and a Santa Bear.  In HRL 084205, the figures of the
snowman and the witch were determined to be figures representing
human beings and were classified as dolls in subheading
9502.10.8000, HTSUSA.  The figure of the Santa Bear was
determined not to be a representation of a human being and was
classified as a festive article under subheading 9505.10.50,
HTSUSA.  The Santa Bear figure is not at issue in this
modification.

ISSUE:

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

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's)  set forth the
legal framework in which merchandise is to be classified under
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the HTSUSA.  GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     Heading 9502 provides for dolls representing human beings.
Heading 9502 is considered 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 which is holiday related.  Moreover, these articles
are used during specific holidays 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
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specific provision because it is usually more difficult to
satisfy.  Consequently, the instant animated display figures are
classifiable as festive articles in heading 9505.

HOLDING:

     All three of the animated figures discussed in HRL 084205
are properly classifiable in subheading 9505.10.5000, HTSUSA,
which provides for festive, carnival or other entertainment
articles, parts and accessories thereof, articles for Christmas
festivities and parts and accessories thereof, other, other,
dutiable at 5.8 percent ad valorem.  This classification
represents a change for the snowman and witch figures only.

     HRL 084205 of August 3, 1989, is modified accordingly.

                                  Sincerely,




                                  John Durant, Director
                                  Commercial Rulings Division