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HQ 086265


March 8, 1990

CLA-2 CO:R:C:G: 086265 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500, 9505.10.4000

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

RE: Modification of New York Ruling 834182 classifying artificial Christmas trees and wreaths

Dear Ms. Salgo:

Upon review by our office of New York Ruling Letter (NYRL) 834182, issued December 16, 1988, we have determined that the subject artificial Christmas trees and wreaths, made primarily of plastic, were improperly classified under subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This action is taken pursuant to the Customs Regulations, 19 CFR Section 177.9(d). This office hereby modifies NYRL 834182, and issues this ruling reclassifying the artificial Christmas trees and wreaths, made primarily of plastic, under subheading 9505.10.4000, HTSUSA, the provision covering other Christmas articles, of plastic.

FACTS:

The submitted samples include: (1) an artificial Christmas tree (item number TR-210) measuring 22 inches in height, composed primarily of plastic; and (2) a wreath (item Number P-80) measuring 15 inches in diameter, also composed primarily of PVC. Each item is to be used as a decoration during the Christmas holiday season.

LAW & ANALYSIS:

NYRL 834182, dated December 16, 1988, classified the subject artificial Christmas tree and wreath in the provision for other Christmas ornaments, under subheading

9505.10.2500, HTSUSA. Upon review of NYRL 834182 and the tariff nomenclature, it is apparent that another HTSUSA provision more accurately describes the subject merchandise.

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. GRI 6 requires application of the same GRI principles at the subheading level. The subheadings at issue here are:

(a) 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.

(b) 9505.10.4000, 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: Other: Of plastics.

The distinction between the two subheadings at issue concerns the scope of the term "Christmas ornaments." As expressed in several recent Customs Headquarters Rulings, 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. Here, neither artificial Christmas trees nor artificial wreaths meet the criteria to be considered Christmas ornaments for tariff classification purposes. Although the subject trees and wreaths are considered "articles for Christmas festivities," they cannot, for classification purposes, be considered "Christmas ornaments." Instead, they are properly classifiable as other articles for Christmas festivities, made of plastic, under subheading 9505.10.4000, HTSUSA.

HOLDING:

Pursuant to Section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)), NYRL 834182, which classified the subject artificial Christmas trees and wreaths as Christmas ornaments
under subheading 9505.10.2500, HTSUSA, is hereby modified. For the reasons set forth above, the subject artificial Christmas trees and wreaths are properly classifiable under subheading 9505.10.4000, HTSUSA, as other articles for Christmas festivities, of plastic. Items classified under this subheading are subject to a duty rate of 8.4 percent ad valorem. NYRL 834182 is modified accordingly.

This modification is effective immediately but will have no retroactive effect. A copy of this ruling letter is being circulated to the ports concerned. A copy of this ruling letter should also be attached to the entry documents filed at the time this type of merchandise is imported.

Sincerely,

John Durant, Director
Commercial Rulings Division

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