HQ 950953: Modification of HRL 085271; Plastic Santa Claus Figurine in heading 3926, HTSUSA; Other articles of plastics or materials of headings 3901 to 3914

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 950953

                        February 10, 1992

CLA-2 CO:R:C:F 950953 LPF

CATEGORY: Classification

TARIFF NO.: 3926.40.0000

Joel K. Simon, Esquire
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE:  Modification of HRL 085271; Plastic Santa Claus Figurine in
     heading 3926, HTSUSA; Other articles of plastics or
     materials of headings 3901 to 3914

Dear Mr. Simon:

     In Headquarters Ruling Letter (HRL) 085271 issued November
8, 1989, a plastic Santa Claus figurine, imported from Hong Kong,
was classified in subheading 9505.10.4000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as "Festive,
carnival or other entertainment articles,...: Articles for
Christmas festivities and parts and accessories thereof: Other:
Of plastics."  Subsequently, we have reviewed that ruling and
have found it to be partially in error.  The correct
classification is as follows.

FACTS:

     The article at issue, a two inch tall plastic Santa Claus
figurine, is a comical representation of a jogging Santa Claus.
Santa is wearing red shorts, a green and white headband and
sneakers and is carrying a radio with earphones.  The words
"Santa Claus is Jogging to Town" appear on his stomach.  The
figurine is attached to a plastic base and can stand on any flat
surface.

ISSUE:

     Whether the plastic Santa Claus figurine is classifiable in
heading 9505 as a festive article; or rather in heading 3926 as
an other article of plastic or materials of headings 3901 to
3914.






                               -2-

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  The majority of imported 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.  The Explanatory Notes (EN's) 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 GRI's.

     Heading 9505, HTSUSA, provides for, inter alia, festive,
carnival and other entertainment articles.  The EN's to 9505
indicate 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 serve no other
function than decoration.

     In addition, heading 9505 is regarded as a use provision.
Hence, such articles are classifiable according to their
principal use.  See Additional U.S. Rule of Interpretation 1(a).









                               -3-

     Although the subject article is decorative, plastic
figurines as a class or kind of merchandise are not specifically
festival related.  Plastic figurines are used throughout the
year and come in a wide variety of motifs.  Accordingly, it is
Customs position that the plastic Santa Claus figurine is not
classifiable as a festive article in heading 9505.  In HRL
950041, dated October 31, 1991, and in HRL 088093, dated February
12, 1991, porcelain articles depicting a holiday motif and Santa
figures constructed of resin and fabric mache, respectively, were
not classifiable as festive articles.  Likewise, the subject
article must be classified elsewhere.

     Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914.  Since the plastic figurine
is ornamental, it is classifiable in subheading 3926.40.0000.

HOLDING:

     The plastic Santa Claus figurine is classifiable in
subheading 3926.40.0000, HTSUSA, as "Other articles of plastics
and articles of other materials of headings 3901 to 3914:
Statuettes and other ornamental articles."  The general column
one rate of duty is 5.3 percent ad valorem.  We note that the
ruling being modified indicated a general column one rate of duty
of 8.4 percent ad valorem.


                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division