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HQ 083180


February 28, 1990

CLA-2 CO:R:C:G 083180

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10

Mr. Ned Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: "Ziggy 1989 Christmas Ornament"

Dear Mr. Marshak:

This letter is in response to your letter, on behalf of AmToy, Inc., requesting the tariff classification of a "Ziggy 1989 Christmas Ornament", item SSR#8-098. A sample was submitted with your request.

FACTS:

The figure measures approximately 4.25 inches high and resembles the "Ziggy" comic strip character. It is constructed so as to appear to be wearing a green and red outfit; the outfit is made of synthetic fibers. The item is adorned with a striped green and red hat and matching stockings. There is a bell at the end of the hat and each foot. The phrase "HI, FRIEND!" appears in white letters on the front of the figure, and "1989" is written in large white numbers on the back of the figure. "ZIGGY" is written on the right arm. The figure is lightweight and has an attractive gold cord attached to enable it to be suspended from a Christmas tree.

ISSUE:

Should this item be classified under heading 9505 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as a Christmas ornament?

LAW AND ANALYSIS:

Classification under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the heading together with any relevant Section or Chapter notes.

Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof. The succeeding subheadings specifically provide for "Articles for Christmas festivities..." and "Christmas ornaments". Although Ziggy is not necessarily a Christmas character, this figure is decorated in a Christmas theme, i.e. traditional Christmas colors, bells and the imprint of "1989." The figure has a string/loop attached to it, it is not too large or too heavy to be suspended from a Christmas tree, and the figure cannot stand on its own. This figure is designed, marketed, and sold as a Christmas tree ornament. In light of these facts, the instant item is classifiable in Heading 9505.

HOLDING:

The submitted item is classifiable in subheading 9505.10.2500, HTSUSA, which provides for articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other. The rate of duty is 5% ad valorem.

Sincerely,

John Durant, Director

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