HQ 083835: Classification of 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 083835

                                    June 9, 1989

          CLA-2  CO:R:C:G  083835  SS; NY 837122

          CATEGORY: Classification

          TARIFF NO:  9502.10.80

          Mr. Marc S. Greenberg
          American Shipping Company
          600 Sylvan Avenue
          P.O. Box 1486
          Englewood Cliffs, NJ 07632

          RE:   Classification of Animated Display Figures


          Dear Mr. Greenberg:

                This is in response to your letters dated February 10,
          1989, reference numbers # 18372D, # 18372C, # 18372B, 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).  Samples were submitted of
          an angel, Mrs. Santa, and a caroler.

          FACTS:

               The items in issue are animated and illuminated display
          figures, representing traditional characters and persons
          associated with the Christmas season.  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 constructed mainly of plastic but can be of
          various materials.  They are dressed in appropriate textile
          outfits.  The figures range in height from 21 to 26 inches.

          ISSUE:

               Whether the items at issue are properly classifiable under
          HTSUS heading 9502 as dolls, or 9618 as animated displays, or
          9505 as festive, carnival or other entertainment articles.














                                         -2-


          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 representing both humans and
          non-humans.  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.

               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.
               















                                         -3-


               Heading 9502, provides for dolls representing only human
          beings.  The Explanatory Notes to 9502 state in pertinent part:

                The heading includes not only dolls designed for the
                amusement of children, but also dolls intended for
                decorative purposes (e.g., boudoir dolls, mascot dolls), or
                for use in Punch and Judy or marionette shows, or those of
                a caricature type.***

                    This heading also excludes:

                    (c) Lay figures and automata of a kind used for shop
                           dressing (heading 96.18).

               The articles representing  Mrs. Claus and the caroler both
          meet the description for dolls in the above heading.  They have
          the physical appearance of human characters and, in this case,
          are dressed in characteristic festive and decorative attire to
          impart a particular mood.  Application of GRI 1 to these articles
          results in their classification under heading 9502, as dolls
          representing only human beings.

                Heading 9505, HTSUS, Festive, carnival or other
          entertainment articles, including magic tricks and practical
          jokes; parts and accessories thereof.  The Explanatory Notes to
          this heading state in pertinent part:

                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.

                The article representing an angel symbolizes the Christmas
          season.  Under GRI 1, this article is provided for under HTSUS
          9505, Festive, carnival or other entertainment articles.
















                                         -4-

          HOLDING:

               The samples representing human characters such as Mrs. Claus
          and the caroler are properly classifiable under subheading
          9502.10.80, as other dolls, dutiable at a rate of 12% ad valorem.

                The sample representing non-human characters such as angels
          (and other non-human characters such as bats, devils and other
          non-human creatures dressed in traditional festive attire),
          associated with a particular festive occasion, are properly
          classifiable under subheading 9505.90.60, dutiable at a rate of
          3.1 percent ad valorem.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division