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HQ 085510


November 20, 1989

CLA-2 CO:R:C:G: 085510 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500

Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y. 10010

RE: Christmas Tree Ornaments

Dear Ms. Salgo:

Your letter of July 24, 1989, to our New York office has been referred to this office for reply concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of your item J 7614, which you describe as "Wizard of Oz" Christmas ornaments. Samples of the subject merchandise, which is to be imported from Taiwan, were submitted with your ruling request.

FACTS:

The merchandise requiring classification consists of four Christmas tree ornaments which depict characters from the story, "The Wizard of Oz." The subject ornaments are described as follows: (1) "Dorothy," a 4-1/2 inch tall wooden pullpuppet with hair and costume trim made of textile material, and a gold loop attached to the top of the head enabling it to be hung on a tree; (2) "Scarecrow," a 5-1/4 inch tall wooden pullpuppet with hair and costume trim made of textile material, and a gold loop attached to its head; (3) "The Tin Man," a 5-3/4 inch tall wooden pullpuppet with a gold loop attached to its head enabling it to be hung on a tree; and (4) "The Cowardly Lion," a 5 inch tall wooden pullpuppet with textile hair and a gold loop attached to its head. The arms and legs of each ornament move when the string dangling from between each figure's legs is pulled. The items are sold and used as ornaments for Christmas trees.

ISSUE:

Whether the subject articles, described as "Wizard of Oz" Christmas ornaments, are considered Christmas ornaments, classifiable under subheading 9505.10.1500, HTSUSA, the provision for Christmas ornaments of wood.

LAW & ANALYSIS:

The General Rules for the Interpretation of the Harmonized System (GRI's) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and any relevant chapter or section notes, and, provided such headings or notes do not otherwise require, according to the remaining GRI's, taken in order. The subheading at issue in this case is:

(c) 9505.10.1500, 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: of wood.

The Explanatory Notes to the HTSUSA, which constitute the official interpretation of the tariff at the international level, provide further guidance in determining the scope of each provision. With regard to Heading 9505, HTSUSA, the provision for festive articles, Explanatory Note 95.05, at p. 1590, states that the heading covers:

(A) Festive, carnival or other entertainment articles, 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, 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.

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.

...

For the most part, the items described above which fall under Heading 9505, HTSUSA, tend to have no function other than decoration.

It is Customs' position that an article by its shape, design, ornamentation and appropriate use in connection with a recognized festive holiday, is an article that falls under Heading 9505, HTSUSA. To qualify as a Christmas ornament, Customs requires that the following three criteria be met: (1) that the item is marketed and sold as a Christmas tree ornament; (2) that there is some method, generally a loop attached to the top, to secure or hang the item on a tree; and (3) that the item is not too big or too heavy to be hung or attached to a tree. The submitted samples clearly meet the above criteria. They are designed, sold, and used as tree ornaments. Therefore, pursuant to GRI 1, the four articles described as "Wizard of Oz" Christmas ornaments are classifiable under subheading 9505.10.1500, the provision for Christmas ornaments, made of wood.

No information was provided as to whether the subject ornaments are imported together as a set, or separately. However, such information does not affect their classification, as they are all considered Christmas ornaments, classifiable under the provision for Christmas ornaments, subheading 9505.10.1500, HTSUSA.

HOLDING:

Pursuant to GRI 1, the subject merchandise is classifiable under subheading 9505.10.1500, HTSUSA, the provision for Christmas ornaments of wood. Items classified under this subheading are subject to a duty rate of 5.1 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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