HQ 089281: Porcelain house decorated with pine trees; Festive articles; Christmas articles; Heading 9505; Ornamental ceramic articles; Decorative articles; Heading 6913

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 089281

                          July 31, 1991

CLA-2 CO:R:C:M  089281 NLP

CATEGORY: Classification

TARIFF NO.: 6913.10.50

Ms. April Hartshorn
Seasonal Specialties
7416 Washington Avenue South
Eden Prairie, MN. 55344

RE:  Porcelain house decorated with pine trees; Festive
     articles; Christmas articles; Heading 9505; Ornamental
     ceramic articles; Decorative articles; Heading 6913

Dear Ms. Hartshorn:

     This is response to your letter of March 18, 1991
requesting a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for a
porcelain lighted house imported from the Philippines.  A sample
was submitted for our examination.

FACTS:

     The article at issue is a porcelain house with a UL light
cord, that connects into a socket and lights the house up.  The
house is decorated with a sign reading "CHRISTMAS TREES".  The
house has an opening in the middle where two very small Christmas
trees are glued.

     The house is sold separately and also as part of an
assortment of other porcelain lighted buildings.

ISSUE:

     Whether the porcelain lighted house is classifiable as a
festive article in Heading 9505, HTSUSA, or in Heading 6913,
HTSUSA, as statuettes and other ornamental ceramic articles.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under 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 9505, HTSUSA, provides for festive, carnival, and
other entertainment articles.  The Explanatory Notes for the
HTS, although not dispositive, are to be looked to for the proper
interpretation of the HTS.  The Explanatory Note to Heading 9505,
HTSUSA, 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 holiday
          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, HTSUSA, tend to have
no other function than decoration.  Heading 9505, HTSUSA, is
generally regarded as a use provision.  Hence, Additional U.S.
Rule of Interpretation 1(a) must be reviewed.

     Additional U.S. Rule of Interpretation 1(a) indicates that:

          In the absence of special language or context
          which otherwise requires--
          (a) a tariff classification controlled by use
          (other than actual use) is to be determined in
          accordance with the use in the United States at,
          or immediately prior to the date of importation,
          of goods of that class or kind to which the
          imported goods belong, and the controlling use
          is the principal use.

     While the subject item is decorative, porcelain houses as a
class or kind of merchandise are not specifically holiday
related; they are used all year round and come in a wide variety
of motifs.  Accordingly, the instant porcelain house is not
classified as a festive article in Heading 9505, HTSUSA.
Classification must be found elsewhere.

     Heading 6913, HTSUSA, provides for statuettes and other
ornamental ceramic articles.  The Explanatory Notes to Heading
6913, HTSUSA, provide that this heading covers the following:

     Articles which have no utility value but are wholly
     ornamental, and articles whose only usefulness is to
     support or contain other decorative articles or to add
     to their decorative effect, e.g.:

     (1)  Statues, statuettes, busts, haus or bas reliefs, and
     other figures for interior or exterior decoration; ornaments
     (including those forming parts of clock sets) for
     mantel pieces, shelves, etc.,....

     The porcelain house is ornamental and decorative. Heading
6913, HTSUSA, is the appropriate heading for the instant
porcelain house.

HOLDING:

     The porcelain house is classifiable in subheading
6913.10.50, HTSUSA, which provides for statuettes and other
ornamental ceramic articles, of porcelain or china, other, other.
The rate of duty is 9 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division