Category: Classification

June 29, 1992

CLA-2 CO:R:C:F 950236 STB

Grunfeld, Desiderio, Lebowitz & Silverman

1201 West Peachtree Street, N.E.

Suite 4660

Atlanta, Georgia 30309
RE: Request for Reconsideration of Headquarters Ruling Letter

(HRL) 089085 concerning the tariff classification of

"talking door mats."
Dear Mr. Fee:
This letter is in response to your request for a

reconsideration of HRL 089085, dated July 8, 1991, regarding the

classification of items known as "talking door mats" under the

Harmonized Tariff Schedule of the United States Annotated

(HTSUSA). Samples of the merchandise, which is to be imported

from Taiwan, were submitted with your request.

of conductive paper. There are holes in the foam layer which

allow contact between the papers when pressure is applied. Wires

are attached to the conductive papers and connect to a voice box.

The voice box contains a speaker, battery compartment and a

circuit board with a prerecorded integrated circuit chip

attached. The application of pressure causes the papers to make

contact, which completes the electrical circuit and activates the

voice box. The top and bottom of the mat consist of sheets of

polyvinyl chloride (PVC) which has been flocked with a man-made

fiber. The PVC sheets are joined together at their edges by heat

sealing.
The flocked plastic top sheet of each sample has a holiday

motif screen-printed on it. One of the submitted mats is green

and displays a picture of Santa Claus and the words "Merry

Christmas", while an orange mat depicts a haunted house, a tree

without leaves, a full moon, bats, and the words "Happy

Halloween." When the switch is activated (by stepping on the

mat) the voice box for the Christmas mat emits the words "HO, HO,

HO, Merry Christmas" and the Halloween mat emits a scream.

6304.93.0000, HTSUSA, the provision for "other furnishing

articles." In your August 19 submission you contend that there

are several other provisions that are more appropriate and you

add to this list in your additional submission dated January 21,

1992.
ISSUE:

festive articles, practical joke articles, other furnishing

articles, articles of plastic, sound reproducing apparatus or as

an electric apparatus?

the General Rules of Interpretation (GRI's). 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 GRI's may

then be applied. 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.
Your primary contention is that the doormats should be

classified in heading 9505, HTSUSA, which provides, in pertinent

part, for "[f]estive, carnival or other entertainment articles."

The EN's to heading 9505 indicate that the heading covers;

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,

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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.

festivities, e.g., artificial Christmas trees

(these are sometimes of the folding type),

nativity scenes, Christmas crackers, Christmas

stockings, imitation yule logs.
* * *
As the EN's indicate, articles classifiable in heading 9505,

HTSUSA, tend to have no function other than decoration;

utilitarian articles are not included in this heading.
It is our determination that this merchandise is not

classified in heading 9505, HTSUSA. Doormats are not

"traditionally associated with a particular holiday" in

accordance with the EN description; they are utilitarian articles

that are sold year-round in a variety of motifs. Additionally,

doormats are not "traditionally used at Christmas festivities."

heading 9505, HTSUSA, on the basis that they are practical joke

articles as provided for in subheading 9505.90.2000, HTSUSA. EN

95.05(B) states that the subheading includes:

of cards, tables, screens and containers,

specially designed for the performance of

conjuring tricks; novelty jokes such as

sneezing powder, surprise sweets, water-jet

button-holes and "Japanese flowers."

types of items are intended to be included within the relevant

subheading.
It is our determination that the talking doormats are not

classifiable as practical joke articles. In Parksmith

Corporation v. United States, 67 Cust. Ct. 405, 408, C.D. 4304

(1970), the court stated that a practical joke article is an

article which causes humor by "somehow placing an individual at a

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disadvantage through a trick or prank." The court adopted this

definition as a summary of several dictionary definitions of the

term "practical joke" as well as the results of other court

cases. All of the items listed in the above cited EN fit into

this definition, but the talking doormats do not. Although

mildly amusing and clever, the doormats do not place an

individual at a disadvantage through a trick or prank.
You also contend that these mats are classifiable under

either subheading 8519.99.00, HTSUSA, as other sound reproducing

apparatus or under subheading 8543.80.90, HTSUSA, as an

electrical apparatus. This contention is based on the argument

that the sound device or voice box provides the essential

character of the whole and that the mat is no more than an

actuator for the sound device; you state that the mat is too

flimsy to be of any use for feet wiping and that the decorative

aspects of the mat are "likely to go unnoticed underfoot,

especially by the evening guest or "trick-or-treater" who

approaches the owner's home in darkness."
In discussing whether this item will be classified under a

provision for the mat or a provision for the sound device, we

note that the decision will be based on GRI 3(b) which states:
Mixtures, composite goods consisting of different

materials or made up of different components, and

goods put up in sets for retail sale, which cannot

be classified by reference to 3(a), shall be

classified as if they consisted of the material or

component which gives them their essential character,

insofar as this criterion is applicable.
Explanatory Note VIII to GRI 3(b) provides the following guidance

concerning the essential character determination:

will vary as between different kinds of goods.

It may, for example, be determined by the nature

of the material or component, its bulk, quantity,

weight or value, or by the role of a constituent

material in relation to the use of the goods.

These items are marketed as indoor/outdoor doormats (your

Exhibit D) and they appear to be doormats. There is no

question, however, that these mats are quite flimsy. Although

they have the appearance of regular doormats, which will

encourage some individuals to wipe their feet thereon, the mats

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limited seasons of use which are intended. However, the three

color screenprints that decorate the mats indicate the intent

that they have an important decorative purpose. It is our

opinion that, in addition to being placed outside the home, these

mats will be placed in other locations in which they will be even

more visible, such as inside the owner's home (right in front of

the door) or in doorways between various rooms of the home

during parties or other get-togethers.
It is our determination that the essential character of this

merchandise is provided by the doormat portion of the items.

This conclusion is based on the marketing of the items as

doormats, the much greater bulk of the doormat components, and

the fact that the items will be used as household doormats, even

if this use will be primarily of a decorative nature.

includes electronic music modules, to which the subject sound

devices are akin. However, we note that musical mechanisms are

also mentioned in the Explanatory Notes to the music box

provision, 9208, HTSUSA, in which it is stated as follows:
Articles which incorporate a musical mechanism

but which are essentially utilitarian or ornamental

in function (for example, clocks, miniature wooden

furniture, glass vases containing artificial flowers,

ceramic figurines) are not regarded as musical boxes

within the meaning of this heading. These articles

are classified in the same headings as the

corresponding articles not incorporating a musical

mechanism.
Also, articles such as wrist watches, cups and

greeting cards containing electronic musical

modules are not regarded as goods of this heading.

Such articles are classified in the same headings

as the corresponding articles not incorporating such

modules.
(Emphasis in bold is from original; emphasis by underline is

added.)
This language demonstrates the intent of the drafters that

the presence of a musical or sound producing device should not

control the classification of articles that would normally be

classified elsewhere. Customs adhered to this intent in

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Headquarters Ruling Letter (HRL) 081831, dated May 17, 1989,

which classified a musical greeting card in the provision for

greeting cards, and in HRL 087316, dated July 9, 1990, which

classified decorative pillows not able to provide support for the

head, and incorporating musical mechanisms, as other made up

articles. Note that in the latter ruling, even though the

pillows were not substantial enough to support the head, and thus

could not be classified in the usual heading for pillows

(articles of bedding), it was nevertheless determined that the

above cited EN's required the articles to be classified according

to the pillow components and not the musical devices.

heading 6304, HTSUSA, the provision for other furnishing articles

(the classification effected in HRL 089085) and heading 3924,

HTSUSA, the provision for, inter alia, other household articles

of plastics (one of the several alternative provisions for which

you argue.)

of sheets of PVC which have been flocked with a man-made fiber.

Note 1 to Chapter 63 states that subchapter 1 (headings 6301 to

6307) applies only to made up articles, of any textile fabric

(emphasis added). The Explanatory Notes state, at page 861, that

headings 6301 to 6307 cover made up textile articles of any

textile fabric (woven or knitted fabric, felt, nonwovens, etc.)

which are not more specifically described in other chapters of

Section XI or elsewhere in the Nomenclature.
The textile flock consists of no more than short, textile

fibers sprayed on the plastic. Accordingly, the flocked PVC from

which the mats are made is not a fabric within the scope of

Section XI. We thus agree with your contention that the mats

should be classified in heading 3924, HTSUSA, the provision for

other household articles of plastics rather than heading 6304,

HTSUSA, the provision for other furnishing articles. A similar

result was reached in HRL 950604, dated March 20, 1992, which

concerned the classification of a textile flocked, PVC inflatable

headrest and pouch.

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HOLDING:
The items marketed as "Screaming Halloween Mat" and "Talking

Santa Doormat" are classified in subheading 3924.90.10, HTSUSA,

the provision for inter alia, other household articles of

plastics, other, mats, etc.. The applicable duty rate is 3.36%

ad valorem.

John Durant, Director