Classification of the "Santa Fe" doll-like Christmasornament

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