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HQ 086087


January 25, 1990

CLA-2 CO:R:C:G: 086087 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

RE: Christmas Tree Ornaments

Dear Ms. Salgo:

Your letter of October 9, 1989, to our New York office requesting a tariff classification ruling on "Wizard of Oz" series numbers J-2922 and J-2921, has been referred to this office for reply concerning classification of series number J-2922 under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). New York Ruling Letter (NYRL) 846347, issued on December 4, 1989, already classified series number J-2921. Therefore, we only consider series number J-2922 in this ruling. Samples of the merchandise in series J-2922 were submitted with the ruling request.

FACTS:

The samples in series number J-2922, a "Wizard of Oz" assortment, consist of four figures described as follows:

(1) "Dorothy," a 4 inch tall figure composed of fabric mache, dressed in traditional apparel of the story along with a plaid scarf and Santa Claus hat, a basket in one hand containing "Toto" the dog, and a loop attached to her hat enabling the figure to be hung on a tree.

(2) "Scarecrow," a 4-1/2 inch tall figure composed of fabric mache, clothed in the traditional costume made famous by the movie. The figure is holding a red songbook in one hand and a loop is attached to his hat enabling the figure to be hung on a tree.

(3) "Tin Man," measures 5 inches tall and is made of fabric mache, is clothed in the traditional tin suit and is wearing a red scarf. The figure is holding a small decorated Christmas tree in one hand and a loop is attached to his hat enabling the figure to be hung on a tree.

(4) "Cowardly Lion," a 4 inch tall figure composed of fabric mache, wearing a red plaid scarf and holding a bell. A loop is attached to the figure's head enabling it to be hung on a tree.

ISSUE:

Whether the subject articles, series number J-2922, described as "Wizard of Oz" Christmas ornaments, are considered Christmas ornaments, classifiable under subheading 9505.10.2500, HTSUSA, the provision for Christmas ornaments of material other than glass or 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:

9505.10.2500, 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.

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 9505.10.2500, the provision for Christmas ornaments, made of material other than glass or 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 9505.10.2500, HTSUSA.

HOLDING:

Pursuant to GRI 1, the subject merchandise is classifiable under subheading 9505.10.2500, HTSUSA, the provision for Christmas ornaments, other. Items classified under this subheading are subject to a duty rate of 5.0 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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