HQ 958446: Classification of Mini Village Building Accessories; FestiveArticles

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 958446

                          April 29, 1996

CLA-2  RR:TC:FC  958446  RC

CATEGORY:  Classification

TARIFF NO.:  9505.10.5020; 9505.10.3000

Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE:  Classification of Mini Village Building Accessories; Festive
Articles

Dear Ms. Smith:

     This is in response to your initial inquiry dated June 15,
1995, and subsequent submission dated February 29, 1996, with
respect to a binding classification ruling, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for mini
village building accessories.  In your latter submission, you
supplied further information relating to the traditional use
during the Christmas season of the mini village building
accessories which would provide a basis for classifying the
articles as festive.

FACTS:

     The articles, subject of this ruling request, are mini
village building accessories.  They include stock #97911, an
assortment of 12 different figures, consisting of a mailman, a
bundle of wood, a man reading, a man carrying two bags, a man
carrying an umbrella, a man with a black bag and pocket watch, a
man carrying a bag on his shoulder and in his hand, a policeman,
a man carrying books, a man leaning against a pole, a man with a
ball and bag in his hand, and a woman with a baby carriage.  They
are made of unsaturated resin, calcium carbonate and mekpo and
measure approximately two to two and a half inches in height. 
One sample, the policeman, was submitted.

     Stock #97912, consisting of an assortment of 12 different
figures, includes Mary, Joseph, baby, a woman with an apron, a
woman with a bag, a people holding a wreath, people on a bench, a
man with an apron, woman with a child, a Santa Claus, a man with
a tree, a woman with a child in a sled, a girl and boy on a
teeter totter, and a man in overalls.  They are made of
unsaturated resin, calcium carbonate and mekpo and measure
approximately one and a half inch in height.  A sample of six
figures was submitted.


     Stock #97918, consisting of three styles of miscellaneous
articles, includes a water tower, a "wishing well," and a mailbox
on a tree stump.  They are made of unsaturated resin, calcium
carbonate and mekpo and measure approximately two and a half
inches to three and a half inches in height.  One sample, the
mailbox, was submitted along with photos.

     Stock #97929, consisting of an assortment of six styles of
woodland animals, includes three deer resting by a tree stump,
squirrels on a tree log, a duck on a log with ducklings in water,
a bird with a baby bird on a tree, foxes on grass next to a log,
and a bird with ducks in the water.  They are made of polyresin
and marble powder, and measure approximately two and a half
inches to three inches in height.  One sample, a fawn resting by
a stump, was submitted.

     Stock #97930, consists of an assortment of four styles of
horse drawn sleighs with a wire front, a man and woman delivering
milk, people sitting atop a hay ball, men pouring milk in a big
bucket, and a man sitting atop wood logs.  They are made of
unsaturated resin, calcium carbonate and mekpo and measure
approximately seven inches in length and three inches in height. 
One sample, two men pouring milk into a bucket, was submitted
along with photos.

ISSUE:

     Whether the instant figures and miscellaneous articles
packaged and sold as accessories to the mini village buildings
properly fall into heading 9505, HTSUSA, as accessories to
festive articles.

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.

     Heading 9505, HTSUSA, provides for, "Festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof.  Note 3
to Chapter 95 indicates that:

     Subject to Note 1 above, parts and accessories which
     are suitable for use solely or principally with
     articles of this Chapter are to be classified with
     those articles.



     The instant figures and miscellaneous articles are similar
to the figurines and miscellaneous 
accessories which are the subject of Headquarters Ruling Letter
(HRL) 957706, issued June 21, 1995.  Those articles were
classified in heading 9505, HTSUSA, as accessories to the mini
village buildings.

     Although in general, figures and miscellaneous articles like
these are not traditionally associated or used with a particular
festival, we find they are principally used as accessories to the
traditional mini village buildings of  HRL 958239, HRL 958240,
and HRL 958259 issued to you March 25, 1996.  This finding is
based, in part, on the information you have provided regarding
packaging and marketing, which included advertisements, method of
display in your stores, limitation with respect to selling
season, etc.  Accordingly, it is our determination that the
instant figures and miscellaneous articles meet the criteria for
classification as accessories to festive articles.

     We find that the instant figures and miscellaneous articles
are accessories to the mini village buildings that were
classified in subheading 9505.10.5020, HTSUSA, the provision for
"Festive, carnival or other entertainment articles . . . parts
and accessories thereof: Articles for Christmas festivities and
parts and accessories thereof: Other:  Other, Other."  The
applicable rate of duty is free.

     The three figures included in stock #97912 described as
"Mary," "Joseph," and "baby" were not submitted as samples.  If
indeed those figures are identifiable as such, they are named
Christmas articles classifiable in subheading 9505.10.30, HTSUSA. 
The applicable rate of duty
is free.

HOLDING:

     The instant figures and miscellaneous articles are
accessories to the mini village buildings classifiable in
subheading 9505.10.5020, HTSUSA, the provision for "Festive,
carnival or other entertainment articles . . . parts and
accessories thereof: Articles for Christmas festivities and parts
and accessories thereof: Other:  Other, Other."  The applicable
rate of duty is free.

     Those figures are identifiable as "Mary," "Joseph," and
"baby" are named Christmas articles classifiable in subheading
9505.10.30, HTSUSA.  The applicable rate of duty is free.

                                   Sincerely,



                                   John Durant, Director
                                   Tariff Classification
                                   Appeals Division