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HQ 960171




April 7, 1998

CLA-2 RR:CR:GC 960171 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.5020

Mr. Gordon C. Anderson
Meyer Customs Brokers
Division of C.H. Robinson International Inc. 8100 Mitchell Road, Suite 200
Eden Prairie, MN 55344

RE: NYRL A87177 modified; Village Square Clock Tower

Dear Mr. Anderson:

In a January 10, 1997 letter, you requested reconsideration of New York Ruling Letter (NYRL) A87177 dated September 30, 1996, which held, among other things, that an article known as a "Village Square Clock Tower" was classifiable under heading 9103 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for "[c]locks with watch movements, excluding clocks of heading 9104." Upon further examination, we are of the opinion that the "Village Square Clock Tower" is properly classified under heading 9505, HTSUS, which provides for "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof."

Pursuant to section 625(c)(1) Tariff Act of 1930 [19 U.S.C. 1625(c)(1)], as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed modifcation of NYRL A87177 was published, on March 4, 1998, in the Customs Bulletin, Volume 32, Number 9. No comments were received in response to the notice.

FACTS:

The article is identified as item 52591 "Village Square Clock Tower, Metal Battery-Operated Watch" in the catalog forwarded for our review. The sample is brown with brass accents, has a square base into which the words "Heritage Village Collection" have been molded. It has an oblong center and a square top with brass finials. The square top houses the face of the clock which has Roman numerals. The entire object measures 5.25 inches tall.

ISSUE:

Whether the "Village Square Clock Tower" is classifiable as a clock with a watch movement under heading 9103, HTSUS, or as a part or accessory to a festive article under heading 9505, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS, is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS 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 headings under consideration are as follows:

9103 Clocks with watch movements, excluding clocks of heading 9104

9505 Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are thus useful in ascertaining the proper classification of merchandise under the System. Customs believes the ENs should always be consulted. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

The ENs to Chapter 91, state, in pertinent part, that:

GENERAL

The classification of clocks and watches combined with some other object (an article of furniture, a lamp, inkstand, paperweight, writing-pad, tobacco jar, cigarette or cigar lighter, handbag, powder compact, cigarette case, propelling-pencil, walking-stick, etc.) is governed by the Rules for the Interpretation of the Nomenclature....

In addition to the exclusions specified in the Explanatory Note to each heading, this Chapter excludes, inter alia:

(c) Toy clocks and watches and Christmas tree accessories in the form of clocks or watches, such as those without clock or watch movements (heading 95.03 or 95.05)... (emphasis added)

Therefore, if the "Village Square Clock Tower" is classifiable as a "festive article" accessory, it does not fall within the scope of heading 9103, HTSUS.

In Headquarters Ruling Letter 957706 dated June 21, 1995, Customs held that the "Heritage Village" houses belonged to the class or kind of "Christmas Villages" which are considered "festive articles" for tariff purposes. Furthermore, in NYRLs A87003 dated September 30, 1996, we classified other articles which appear in the "Heritage Village" catalog as accessories to the "Heritage Village." As the "Village Square Clock Tower" appears in the "Heritage Village" catalog and is an accessory to the "Heritage Village," we are of the opinion that it is classifiable as an accessory to a "festive article." For a further discussion of the scope of the term "festive article," see Midwest of Cannon Falls, Inc. v. United States, Court No. 92-03-00206, 1996 Ct. Int'l Trade LEXIS 15 (Ct. Intl. Trade, January 18, 1996) and Court No. 96-1271, 96-1279, 1997 U.S. App. LEXIS 21617 (Fed. Cir. August 14, 1997); and 32 Customs Bulletin 2/3, dated January 21, 1998.

After examination of the sample and based on the information before us, it is our determination that the"Village Square Clock Tower" is classified under heading 9505, HTSUS, specifically subheading 9505.10. 5020, as "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: [a]rticles for Christmas festivities and parts and accessories thereof:[o]ther:[o]ther;

HOLDING:

The "Village Square Clock Tower" is classifiable under subheading 9505.10.5020, HTSUS, as "[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: [a]rticles for Christmas festivities and parts and accessories thereof:[o]ther:[o]ther;

NYRL A87177 is revoked. In accordance with 19 U.S.C. publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10 (c)(1), Customs Regulations [19 CFR 177.10(c)(1)].

Sincerely,

John Durant, Director
Commercial Rulings Division

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