HQ 952981

March 18, 1993

CLA-2 CO:R:C:F 952981 LPF

CATEGORY: Classification

TARIFF NO.: 9502.10.40

District Director

U.S. Customs Service

555 Battery St.

P.O. Box 2450

San Francisco, CA 94126

RE: Decision on application for further review of Protest No.

2809-92-100811, filed April 30, 1992, concerning

classification of wooden boy and girl dolls, dressed in

plaid; Heading 9502, Dolls representing only human beings;

Not 9505, Festive articles; HRL 952821

Dear Sir:

This is a decision on a protest filed April 30, 1992, against

your decision in the classification of certain merchandise

liquidated on January 31, 1992.

FACTS:

The articles at issue, imported from Taiwan, are wooden boy

and girl dolls, dressed in plaid (style #25072). The wooden

figures stand 7 inches tall and are dressed in textile outfits.

The girl has a red felt hat, red pants with lace trim, and a

plaid jacket with a textile rose at the collar. She is holding a

wreath which has a red ribbon, a bell, and some holly berries.

The boy is similar in appearance except, instead of a wreath, he

is holding a present.

The protestant entered the articles under subheading

9505.10.50, Harmonized Tariff Schedule of the United States

Annotated (HTSUSA), as \"Festive, carnival or other entertainment

articles\...: Articles for Christmas festivities\...: Other:

Other,\" at a duty rate of 5.8 percent ad valorem.

You classified the articles under subheading 9502.10.40, as

\"Dolls representing only human beings and parts and accessories

thereof: Dolls, whether or not dressed: Other: Not over 33 cm in

height,\" at a duty rate of 12 percent ad valorem.

-2-

ISSUE:

Whether the boy and girl dolls, dressed in plaid, are

classifiable in heading 9502 as dolls or 9505 as festive

articles.

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. Most 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 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\....

\* \* \*

-3-

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 article is not dispositive of its classification and,

consequently, does not transform an item into a festive article.

First, the articles are made of non-durable material.

Customs will consider articles, such as the boy and girl dolls,

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 the case with a

decorative, yet costly, piece of art or crystal). In addition,

the articles\' primary function is decorative.

However, when examining the articles, as a whole, it is

evident that the boy and girl dolls are not traditionally

associated or used with the particular festival of Christmas.

Generally, figurines and dolls are not traditionally associated

with the particular festival of Christmas; they are not ejusdem

generis with those articles cited in the EN\'s to 9505, as

exemplars of traditional, festive articles. See Headquarters

Ruling Letter 952821, issued March 3, 1993. It currently is our

position that the motif of an article is not dispositive of its

classification and that motif does not transform an item into a

festive article. The fact that the subject dolls are dressed in

plaid and are carrying either a wreath or present does not

indicate that they are traditionally associated or used with

Christmas, in particular. The articles must be classified

elsewhere.

Heading 9502, HTSUSA, provides for dolls representing human

beings. The EN\'s to 9502 state that \"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\....\"

-4-

Because the articles resemble human beings and fit the

description of dolls, as referred to in the EN\'s, they are

classifiable, pursuant to GRI 1, within heading 9502. The

appropriate subheading is 9502.10.40.

HOLDING:

The wooden boy and girl dolls, dressed in plaid, are

classifiable in subheading 9502.10.4000, HTSUSA, as \"Dolls,

representing only human beings and parts and accessories thereof:

Dolls, whether or not dressed: Other: Not over 33 cm in height.\"

The general column one rate of duty is 12 percent ad valorem.

Since the rate of duty under the classification indicated

above is the same as the liquidated rate, you are instructed to

deny the protest in full. A copy of this decision with the Form

19 should be sent to the protestant.

Sincerely,

John Durant, Director

Commercial Rulings Division