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NY 804231




NOVEMBER 29, 1994

CLA-2-63:S:N:N6:345 804231

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. Gordon C. Anderson
Meyer Customs Brokers
8100 Mitchell Road.,Suite 200
Eden Prairie, MN 55344

RE: The tariff classification of an "Easter Stocking" from China.

Dear Mr. Anderson:

In your letter dated November 11, 1994 on behalf of Coynes, Inc., you requested a tariff classification ruling.

The submitted sample is a knitted acrylic stocking measuring approximately 14 inches long with a loop for hanging with assorted pastel colors and designs. The designs consist of carrots and rabbits.

It is your contention that the knit stocking is classifiable under Subheading 9505.90.6090 which provides for festive, carnival or other entertainment articles, or in the alternative, 9505.10.5000 which provides for festive, carnival...other Christmas articles.

Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set forth for festive articles. In general, merchandise is classifiable in Heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. it is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

The "Easter Stocking" is not traditionally associated or used with the particular festival of Easter. The stocking is not similar to the articles cited in the Explanatory Notes to 9505, as exemplars of traditional, festive articles. The notes suggest classification of Christmas trees, Christmas tree ornaments, nativity scenes, Christmas stockings, and imitation yule logs as items which are in their entirety traditionally used or associated particularly with Christmas. In turn, we have considered decorative eggs and jack o' lanterns (when capable of illumination) to qualify as named articles which in their entirety are traditionally used or associated particularly with Easter and Halloween, respectively.

It is acknowledged that the textile stocking is marketed and sold during the Easter season, however, as stated above the motif of an article is not dispositive of its classification and does not transform an item into a festive article. U.S. Customs classifies, as festive those articles which as a whole, without principally relying on the articles' motif, are identifiable as being traditionally associated or used with a particular festival. Additionally, it has been our position that a word, phrase, or slogan associated with a particular festival will not transform an item into a festive article. On this basis, the textile stocking is not classifiable in Chapter 95.

The applicable subheading for the stocking will be 6307.90.9989, Harmonized Tariff Schedules of the United States (HTS), which provides for other made up articles...other: other, other, other, other. The rate of duty will be 7 percent ad valorem.

Articles classified in Subheading 6307.90.9989, HTS, from China are not presently subject to visa or quota restraints

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs Officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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