United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 958254 - HQ 958366 > HQ 958259

Previous Ruling Next Ruling
HQ 958259




March 25, 1996

CLA-2 RR:TC:FC 958259 RC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: Classification of Mini Village Buildings; Festive Articles

Dear Ms. Smith:

This is in response to your initial inquiry dated June 15, 1995, and subsequent submission dated February 29, 1996, with respect to a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for mini village buildings. On October 17, 1995, we sent a letter to your office requesting further information relating to the traditional use during the Christmas season of the mini village buildings which would provide a basis for classifying the articles as festive. You have supplied the information we requested in your latter submission.

FACTS:

The articles, subject of this ruling request, are mini village buildings. They include stock #98021, called Madison Residence, stock #98022, called Timberline Grist Mill, #98023, called Newport Antiques, stock #98024, called Concord Railroad Station, and #98025, called Canterbury Inn. Each building is made of 60 percent Polyester resin and 40 percent marble powder. They may be classifiable as agglomerated stone. Samples and a picture were attached to your submission.

ISSUE:

Whether the poly-resin and marble powder mini village buildings are classified in heading 6810, HTSUSA, as articles of artificial stone or in heading 9505, HTSUSA, as festive articles.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

Heading 9505, HTSUSA, provides for, among other items, festive, carnival, and other entertainment articles. The EN to 9505 indicates 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 . . .

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. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

Articles classifiable in heading 9505, HTSUSA, tend to serve no other function than decoration. Further, the motif of an item is not dispositive of its classification and, consequently, does not transform an item into a festive article.

The merchandise comprising these collections is similar to, goods which are the subject of Headquarters Ruling Letter (HRL) 957706, issued June 21, 1995.

Although in general, ornamental poly-resin and marble powder articles are not traditionally associated or used with a particular festival, we find, like the merchandise in HLR 957706, these mini village buildings are of the kind traditionally used during the festival of Christmas. This finding is based, in part, on the information you have provided regarding marketing, which included advertisements, method of display in your stores, limitation with respect to selling season, etc. Accordingly, it is our determination that the goods meet the criteria for classification as festive articles. (See also HRL 957706, June 21, 1995; HRL 958245, October 24, 1995).

The poly-resin and marble powder mini village buildings are classified in subheading 9505.10.5020, HTSUSA, the provision for "Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other." The applicable rate of duty is free.

HOLDING:

The poly-resin and marble powder mini village buildings are classified in subheading 9505.10.5020, HTSUSA, the provision for "Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other." The applicable rate of duty is free.

Sincerely,

John Durant, Director
Tariff Classification

Previous Ruling Next Ruling

See also: