March 26, 2009 CBP Bulletin Notice on Classification of Certain "Three Wise Men" Porcelain Figurines
In the March 26, 2009 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 43, No. 13), CBP published a notice revoking one classification ruling and revoking a treatment as follows:
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Revocation of ruling, revocation of treatment.CBP is revoking one ruling on the classification of certain "three wise men" porcelain figurines; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after May 25, 2009.
"Three Wise Men" porcelain figurines. The merchandise is described as three porcelain figurines, item number 97821, which depict the three wise men and measure approximately 11 inches in height.
CBP is issuing HQ H034938 in order to revoke NY A87160 and reclassify the Three Wise Men figurines under HTS 9505.10.30 as "Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof," rather than under HTS 6913.10.50 as "Other ornamental ceramic articles of porcelain."
CBP makes this change as a correction based on the Explanatory Notes (ENs), a prior ruling, and HTS Chapter Notes. EN 95.05 (A)(2) states, in relevant part, that this heading covers "articles traditionally used at Christmas festivities, e.g., nativity figures" In NY A87160, CBP stated that "a nativity scene must include the characters of Joseph, Mary, and the Child." However, in a previous ruling (see bulletin for details), CBP classified figurines depicting three wise men, or Magi (Melchior, Kaspar, and Balthasar), along with a shepherd, sheep, donkey, cow and camel, but without "Joseph, Mary, and the Child," in heading 9505 as festive articles.
In addition, HTS Chapter 69 Note 2(k) states, in relevant part, that this chapter does not cover articles of Chapter 95. Therefore the merchandise is excluded from classification in Chapter 69.
CBP now determines that the three wise men porcelain figurines are properly classified in subheading 9505.10.30 as "Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof."
New: 9505.10.30, duty-free; Previous: 6913.10.50, duty-free
(See ITT's Online Archives or 10/14/08 news, 08101455, for BP summary of proposed HQ H034938.)
March 26, 2009 CBP Bulletin (Vol. 43, No. 13) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2009/