HQ 084604: Classification of the "Santa Fe" doll-like Christmasornament

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 084604

                          July 27, 1989

CLA-2 CO:R:C:G 084604 CB

CATEGORY: Classification

TARIFF NO.: 9502.10.4000

Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO  64108

RE:  Classification of the "Santa Fe" doll-like Christmas
ornament

Dear Mr. O'Neill:

     This ruling is in response to your inquiry of March 28,
1989, requesting a classification ruling under the Harmonized
Tariff Schedule of the United States (HTSUSA), for a doll-like
Christmas ornament, style #1668.

FACTS :

     The subject merchandise is a representation of a woman (part
of the "Santa Fe Accents," style number 1668) which measures
approximately 8 inches high and possesses hands and a head of
porcelain; it is wearing a crepe paper dress and a textile
floral bouquet bonnet.  The head and hands are attached to a
funnel-shaped cardboard framework with a bottom opening to place
over the Christmas tree top and/or its branches.  The merchandise
can also be placed on top of a flat surface.

ISSUE :

     Is the instant merchandise classifiable as a doll in Heading
9502, or as a Christmas ornament in Heading 9505, HTSUSA?

LAW AND ANALYSIS :

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that the starting point is the terms of
the headings and subheadings of the tariff and any relevant
section or chapter notes.


                               -2-


     Heading 9505, HTSUSA, provides for Christmas tree
ornaments.  The subject merchandise, however, has no clear
Christmas theme and is not dressed in a fashion or in colors
traditionally associated with Christmas.  It is not packaged
with a Christmas theme, but in a clear plastic box.  The fact
that this merchandise can be placed over a Christmas tree top
and/or its branches is an insufficient basis for classification
in heading 9505.

     Heading 9502, HTSUSA, provides for dolls representing only
human beings.  The absence of clearly defined lower extremeties
will not exclude the instant merchandise from classification as a
doll.  The Explanatory Notes, which constitute the official
interpretation of the tariff at the international level, specify
that dolls of heading 9502 include those of the boudoir or
decorative type.

HOLDING :

     The instant merchandise is classified under subheading
9502.10.4000, HTSUSA, which provides for dolls, whether or not
dressed, other, and dutiable at the rate of 12 percent ad
valorem.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division