HQ 953162
May 10, 1993
CLA-2 CO:R:C:F 953162 GGD
CATEGORY: Classification
TARIFF NO.: 9503.41.1000
District Director of Customs
1000 Second Avenue, Suite 2200
Seattle, Washington 98104-1049
RE: Internal Advice Request No. 80/92; Stuffed Reindeer Figures;
Not Festive Articles
Dear Sir:
This letter is in response to Internal Advice Request No.
80/92, initiated by a letter dated November 24, 1992, submitted
by Border Brokerage Co., Inc., P.O. Box B, Blaine, WA 98230, on
behalf of Impact Enterprises, Ltd. The request concerns the
classification of stuffed animal figures identified as "Reindeer
People," under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples were submitted with the
request.
FACTS:
The sample articles consist of three reindeer figures, all
having soft fabric skins, stuffed torsos and extremities, and
flat bottoms. Each sample figure has a different size, set of
facial features, and costume (although each costume combines the
colors red, white, and green). Each figure was measured in a
sitting position with legs dangling downward. The large figure
measures approximately 19 inches by 6-1/2 inches by 6 inches.
The medium size figure measures approximately 16-1/2 inches by 7
inches by 5-1/2 inches. The small figure measures approximately
9 inches by 3-1/2 inches by 2-1/2 inches. Each figure is smiling
and has felt fabric antlers, plastic eyes, and a fuzzy nose. A
wind up, music mechanism is contained in the torso of the medium
size figure, and the small figure has a squeeze-activated musical
chip. Christmas tunes are played when the mechanism or chip are
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activated. Each figure will bear a tag stating the figure's name
and discussing the origin and ancestry of the "Reindeer People"
prior to their domestication for pulling Santa's sleigh.
ISSUE:
Whether the stuffed reindeer figures are classifiable in
heading 9505 as festive articles, or in heading 9503 as stuffed
toy animals.
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, among other items,
festive, carnival, and other entertainment articles. The EN to
9505 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 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....
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In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
The stuffed reindeer figures are made of non-durable
material. Customs will consider articles such as these, to be
made of non-durable material since they are not designed for
sustained wear and tear, nor are they purchased because of their
extreme worth or value (as would be a decorative, yet costly
piece of art or crystal).
Although the primary function of the reindeer figures is not
utilitarian, neither is it primarily decorative. Articles
classifiable in heading 9505, HTSUSA, tend to have no function
other than decoration. In this case, the stuffed figures may be
used for decoration and amusement. We also note that stuffed
animals are generally not traditionally associated or used with a
particular festival. Despite the stuffed reindeer figures' flat
bottoms (allowing for stable display on a shelf or mantel),
costumes in Christmas colors, and the Christmas music
capabilities of two samples, the holiday motif does not render
the articles classifiable in heading 9505, HTSUSA. It is
apparent that the primary function of the stuffed reindeer is to
provide amusement to children and adults.
Heading 9503, HTSUSA, applies to "other toys," i.e., all
toys not specifically provided for in the other headings of
chapter 95. Although the term "toy" is not defined in the
tariff, the EN to chapter 95 indicates that a toy is an article
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designed for the amusement of children or adults. Subheading
9503.41.1000, HTSUSA, provides for other toys, representing
animals or non-human creatures, that are stuffed, and this is the
proper classification for the stuffed figures.
HOLDING:
The stuffed reindeer figures, identified as "Reindeer
People," are properly classified in subheading 9503.41.1000,
HTSUSA, the provision for "Other toys...: Toys representing
animals or non-human creatures...: Stuffed toys...: Stuffed
toys." The duty on entries of this merchandise made on or prior
to December 31, 1992, was suspended under subheading 9902.95.02,
HTSUSA. For merchandise entered after that date, the general
column one duty rate of 6.8 percent ad valorem will apply.
You should advise the internal advice applicant of the
decision, forwarding a copy of this letter.
Sincerely,
John Durant, Director
Commercial Rulings Division