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HQ 086301


March 8, 1990

CLA-2 CO:R:C:G: 086301 DPS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500, 9505.10.4000

Mr. Charles Laber
Silverstri Corporation
2720 North Paulina Street
Chicago, Illinois 60614

RE: Modification of Cleveland District Director Ruling 842501 classifying an artificial Christmas tree

Dear Mr. Laber:

Upon review by our office of District Director Ruling Letter (DDRL) 842501, Cleveland, Ohio, issued July 11, 1989, we have determined that the subject artificial Christmas tree, made primarily of plastic, was 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 DDRL 842501, and issues this ruling reclassifying the artificial Christmas tree, made primarily of plastic, under subheading 9505.10.4000, HTSUSA, the provision covering other Christmas articles, of plastic.

FACTS:

The submitted sample, an artificial Christmas tree imported from Taiwan, is stated to be in chief weight and chief value of PVC. The stand and center pole are metal, the leaves are of PVC and are attached to wire branches. These branches attach to the center pole with plastic hinges, which allow the branches to fold up for compact storage.

LAW & ANALYSIS:

DDRL 842501, dated July 11, 1989, classified the subject artificial Christmas tree in the provision for other Christmas ornaments, under subheading 9505.10.2500, HTSUSA.

Upon review of DDRL 842501 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, the artificial Christmas tree does not meet the criteria to be considered a Christmas ornament for tariff classification purposes. Although the subject tree is considered to be an "article for Christmas festivities," it cannot, for classification purposes, be considered a "Christmas ornament." Rather, it is properly classifiable as an other article 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)), DDRL 842501, which classified the subject artificial Christmas tree as a Christmas ornament under
subheading 9505.10.2500, HTSUSA, is hereby modified. For the reasons set forth above, the subject artificial Christmas tree is properly classifiable under subheading 9505.10.4000, HTSUSA, as an other article for Christmas festivities, of plastic. Items classified under this subheading are subject to a duty rate of 8.4 percent ad valorem. DDRL 842501 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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