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HQ 083393


October 17, 1989

CLA-2 CO:R:C:G 083393 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Charles Laber
Assistant Manager, Import
Silvestri Corporation
2720 North Paulina Street
Chicago, Illinois 60614

RE: Tariff classification ruling for "Musicians" and "Courtiers" Christmas tree decorations

Dear Mr. Laber:

This ruling is in response to your letter of December 13, 1988, requesting a tariff classification for "Musicians" and "Courtiers" Christmas tree ornaments under the Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted for examination.

FACTS:

The "Musicians", item number 28079, are figurine ornaments which measure 5.5 inches long. They are made of a polyresin plastic. One musician is playing the harp while the other is playing the viola. They are available in sets of two. Each musician has a string attached to enable it to be hung on a Christmas tree.

The "Courtiers", item number 15005, are figurine ornaments which measure 6 inches long. They are also made of a polyresin plastic. One courtier is carrying/holding a bunch of fruit, one is carrying/holding a vase, and another one is carrying/holding a small harp. They are available in sets of four. Each courtier has a string attached to enable it to be hung on a Christmas tree.

The "Musicians" and "Courtiers" are packaged and marketed as "Christmas decorations". The country of origin is the Philippines.

ISSUE:

Whether or not the figurine ornaments, which are not in and of themselves Christmas-like, should be classified within subheading 9505.10.2500?

LAW AND ANALYSIS:

Classification under the HTSUS 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 and any relevant Section or Chapter notes.

Heading 9505, HTSUS, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof. Though the instant articles are not in and of themselves Christmas-like, they are designed, marketed and sold as Christmas tree ornaments. In addition, they have loops on them and they are not too big or too heavy to be hung or attached to a Christmas tree. In light of these facts, the articles at issue are classifiable in Heading 9505.

HOLDING:

The "Musicians" and "Courtiers" are classifiable in subheading 9505.10.2500, which provides for Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: other. The rate of duty is 5% ad valorem. If otherwise qualified, the articles are entitled to duty free treatment under the Generalized System of Preferences.

Sincerely,

John Durant, Director

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