HQ 087719: Modification of HRL 083715 dated May 23, 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 087719

                    September 28, 1990
CLA-2 CO:R:C:G 087719 SLR

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Michael O'Neill, Esq.
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO  64108

RE:  Modification of HRL 083715 dated May 23, 1989;
     Animated Display Figures

Dear Mr. O'Neill:

     On May 23, 1989, our office, in Headquarters Ruling Letter
(HRL) 083715 classified an animated display figure portraying a
witch as a doll in subheading 9502.10.8000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  We have found
that determination to be in error.

FACTS:

     The facts are as stated in HRL 083715.

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:

     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.

     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.





                              -2-

     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-

HOLDING:

     The witch animated display figure is 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 083715 of May 23, 1989 is modified accordingly.


                                Sincerely,


                                John Durant, Director
                                Commercial Rulings Division