&&The submitted article is a painted figurine representing a chick wearing a red hat. According to our laboratory analysis, the body of the figurine is composed of a mixture of approximately 64% by weight of polyester and approximately 36% by weight of inorganic filler (primarily calcium carbonate). The legs of the figurine are composed of galvanized steel covered with a black coating. The body of the figurine accounts for approximately 96% of the total weight of the sample.

&&The good is a composite good consisting of different materials. According to a decision of the Canadian International Trade Tribunal (Tribunal) Appeal AP-98-047, the Tribunal is of the view that for articles consisting of polyester and organic filler, similar to the present case, it is the polyester resin component that gives the goods its essential character and thus, are properly classified as “articles of plastics” in heading 39.26 in accordance with General Interpretative Rule (GIR) 3(b).&&&&The chick in itself is not an accepted symbol for Christmas. Although it is embellished here with a red hat, it does not automatically qualify the article for classification as a festive article. The mere appearance of an article in a Christmas catalog is not sufficient to classify an article as a festive article of heading 95.05. It is therefore classified as statuettes and other ornamental articles of plastics in subheading 3926.40.&&&&In addition, in Appeal AP-2004-061, the Tribunal accepted that statues are figures that represent a predominant singular life form, primarily humans or animals. The Tribunal also accepted that statuettes are small-scale statues. Further, the Tribunal defined “figure” as a general term meaning a representation of a figure, human or animal. As such, the submitted article is considered to be a statuette for classification purposes.&&