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HQ 084982


September 14, 1989

CLA-2 CO:R:C:G 084982 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Brenda Jacobs, Esquire
Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W.
Washington, D.C. 20036

RE: Classification of a mini-book

Dear Ms. Jacobs:

This ruling letter is in reference to your request of June 26, 1989, on behalf of K Mart Corporation, for classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a Christmas mini-book produced in Taiwan. A sample was submitted for examination.

FACTS:

The sample submitted is a mini-book titled "The Night before Christmas". The hardbound mini-book measures approximately 2 1/2 inches by 3 inches. It has 24 pages of written text and illustrations of this classic story. Attached to the top of the book's seam is a gold colored thread which can be utilized to hang the mini-book on a Christmas tree or on a door or a mantle. The package clearly states that the mini-book is an ornament for a tree, door, mantel or as a craft.

ISSUE:

Whether the sample at issue is classified under heading 9505 or under heading 4901, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 9505 state that the heading covers decorations for Christmas trees and also articles traditionally used at Christmas festivities such as Christmas trees, nativity scenes and Christmas stockings. You assert that the mini-book is not simply a festive article, because it is a story book, and therefore should be classified under heading 4901. We disagree. It is our opinion that the mini-book is similar to a decoration for a Chirstmas tree.

We distinguish this mini-book from other Christmas theme books because it is packaged and obviously marketed as a Christmas ornament. The package clearly states "mini-book ornament for tree, door, mantel and craft". The hanging thread also indicates that the mini-book is specifically designed as a Christmas ornament. Because of these factors, the mini-book at issue is classified under heading 9505, HTSUSA.

You allege that if the sample at issue is classified under heading 9505, HTSUSA, it would be in violation of the Nairobi Protocol to the Florence Agreement in the Importation of Educational, Scientific, and Cultural Materials, effective on or after May 30, 1989. This agreement entitles certain merchandise to duty free status under subheading 9801.00.60, HTSUSA, provided the article is for educational, scientific, or cultural purposes. We do not believe that the sample mini-book is entitled to free entry under the Nairobi Protocal since it is not imported for educational, scientific, or cultural purposes.

HOLDING:

The sample at issue is classified under subheading 9505.10.2500, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other, and dutiable at the rate of 5 percent ad valorem.

Sincerely,

John Durant, Director

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