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HQ 089359


August 1, 1991

CLA-2 CO:R:C:T 089359

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: Classification of Christmas ornaments; Heading 9505

Dear Ms. Dugan:

In your letter of February 15, 1991, you requested tariff classifications for certain ornaments to be imported from Taiwan for a client of yours. You submitted four samples along with your request, as well as descriptive literature.

FACTS:

The advertising material submitted with your letter shows tha samples hanging on Christmas trees decorated in the style of a bygone era. They are all small, light-weight items.

Style 87286 is a 3 1/2 inch flat bell-shaped ornament made of 100 percent polyester and metallized colored yarns twisted into cords. The metallized yarns are colored blue, red, aqua, gold and purple. A gold-colored textile bow, a gold-colored textile hanging loop, and a gold-colored tiny metal bell are attached to the top of the bell.

Style 81335MU is a 3 inch styrofoam heart covered with polyester knit strips and foil twisted into a cord-like structure with a hanging loop attached at the top. Its colors are purple, turquoise, red, blue and green.

Style 81207B is a 70 millimeter styrofoam heart covered with polyester and metallic cord twisted into a cord-like structure. Its colors are cream, pale green, pale peach and gold. There is a hanging loop at the top and a tassel at the bottom of the same material.
Style 81335GOS is a 3 inch styrofoam heart covered with twisted metallized yarns into a cord-like structure, with a hanging loop at the top. Its colors are silver and gold.

ISSUE:

Are these articles classified under the provision for festive articles in Heading 9505?

LAW AND ANALYSIS:

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

Heading 9505, HTSUSA, provides for, inter alia, festive articles, including articles for Christmas festivities.

The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state, in relevant part, that:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(1) Articles such 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, colored 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.

The EN specifically include decorative articles for Christmas trees among the articles deemed exemplars of Heading 9505, therefore the four samples are appropriate for classification within Heading 9505 as festive articles. Subheading 9505.10, HTSUSA, covers articles for Christmas festivities and parts and accessories thereof. The four samples are classified within this subheading at the six-digit level.

Subheadings 9505.10.25 covers Christmas ornaments of materials other than glass and wood. The Customs Service requires that the following three-prong test be met in order to qualify for classification within this eight-digit subheading:

(1) The item must be advertised and sold as a Christmas tree ornament;

(2) There must be a method of hanging the item on a Christmas tree, generally a loop attached to the top; and

(3) The item must not be too big nor too heavy to be hung on or attached to a Christmas tree.

The four samples meet the reqirements set forth above. The advertising literature submitted shows that they are advertised and, presumably, sold as Christmas ornaments. All four have hanging loops at the top for attachment to Christmas trees. All of the samples are light enough and small enough to be hung on Christmas trees. We conclude that they are classified under subheading 9505.10.25, HTSUSA.

HOLDING:

The instant samples are classifed in subheading 9505.10.2500, HTSUSA, dutiable at the rate of 5 percent ad valorem. Under subheading 9902.95.05, HTSUSA, duty on certain Christmas ornaments (i.e., Christmas ornaments other than ornaments of glass and wood, provided for in subheading 9505.10.25) has been temporarily suspended, effective for entries made on or before September 30, 1990.

Sincerely,

John Durant, Director
Commercial Rulings Division

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