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HQ 953817




July 14, 1993

CLA-2 CO:R:C:F 953817 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000

Mr. J.W. Hampton, Jr.
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: Classification of textile spider web with plastic spider; Heading 9505, festive, carnival or other entertainment articles; Not heading 9503, other toy; HRL 952833; NYRL 883869.

Dear Mr. Hampton:

This is in response to your letter of March 8, 1993, regarding the proper classification of a textile spider web and plastic spider under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample with your request for a binding ruling.

FACTS:

The article at issue, imported from China, is comprised of a fibrous textile material which when stretched into a fine film gives the appearance of cobwebs or spider webs. It is used to decorate a room or item so that it will look eerie, old or abandoned. The article includes a plastic spider which is designed to be placed within the web.

ISSUE:

Whether the spider web and spider are classifiable in heading 9503 as other toys or in 9505 as festive, carnival or other entertainment articles.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported 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. The Explanatory Notes (EN's) 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 GRI's. Heading 9503, HTSUSA, pertains in part, to "other toys." The EN's to Chapter 95, HTSUSA, indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs position that the amusement requirement means that toys should be designed and used principally for amusement. See Additional U.S. Rule of Interpretation 1(a), HTSUSA. Customs defines principal use as that use which exceeds each other single use of the article. The spider web and spider will not be used principally for amusement. Instead, they will be used for decoration. The article must be classified elsewhere.

We note that the subject article is distinguishable from New York Ruling Letter 883869, where a rubber spider with a suction cup and a spider web composed of textile thread and a vinyl covered metal outer ring was classified in 9503 as a toy. That article was reusable and could be manipulated as a plaything. It is unlikely that the subject article, including the spider attached to the fibrous web, will be reused after decorating a party or event.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The EN's to 9505 indicate 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...

(4) Throw-balls of paper or cotton-wool, paper streamers (carnival type), cardboard trumpets, "blow-outs", confetti, carnival umbrellas, etc.

The subject article does not meet the criteria for festive articles, because it is not traditionally associated with a particular festival, but instead may be used at parties and various events throughout the year. It is not ejusdem generis with the articles cited in the EN's to 9505 as exemplars of festive articles. See, inter alia, Headquarters Ruling Letter 952833, issued February 6, 1993. However, pursuant to GRI 1, the terms of the heading and the EN's indicate that the spider web and spider, which are non-durable, are classifiable within 9505 as an entertainment article.

It is our position that the language in the subheadings and EN's indicates that the spider web and spider fit the description of the non-durable entertainment or party-type articles classifiable in subheading 9505.90.40.

HOLDING:

The spider web and spider are classifiable in subheading 9505.90.4000, HTSUSA, as "Festive, carnival or other entertainment articles...: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof." The general column one rate of duty is 4 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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