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 > 2001 NY Rulings > NY H80836 - NY H80973 > NY H80970

Previous Ruling Next Ruling
NY H80970




May 30, 2001

CLA-2-95:RR:NC:SP:225 H80970

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6307.90.9989

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of windsocks from China

Dear Ms. Dorfman:

In your letter dated April 30, 2001 you requested a tariff classification ruling on behalf of LTD Commodities Incorporated.

There were four samples of “5-Ft. Holiday Windsocks” submitted with your inquiry. The windsocks are all made of nylon material with polyester filling. They are similar in their construction but are different in color and design. Each has a cylindrical shape that is hidden beneath a decorated square outer fabric. Long colorful streamers hang from the windsocks, which are individually fastened, at the top, to a split metal ring. The windsocks are open at both ends allowing wind to pass through. When hung outdoors, the windsock and streamers sway in the breeze.

The “Heart” windsock, code HRT, is red, pink and white with lightly stuffed textile hearts attached around each of its sides. The “Shamrock”, code SHM, is green, yellow and white and is adorned with green shamrocks lightly stuffed and affixed thereto. The “Bunny” windsock, code BNY, is decorated with bunny figures and flowers. It is colored in pink, blue, yellow, green and white pastel shades. The “Americana” windsock, code AMR, features stuffed heart shapes printed in a blue and white star motif with brown, burgundy and white stripes.

When items are traditionally used in celebration of, and for entertainment on, a given holiday, they may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

All the windsocks are decorative in their use and, according to your letter, will be marketed and sold in conjunction with a recognized holiday. However, in order to qualify as a festive article the product must be intrinsically linked to the holiday for which it is sold. This office finds that the shamrock (representing St. Patrick’s Day) and the heart (representing Valentine’s Day) are the only windsocks portraying symbols associated with their respective holidays. Therefore, provided these items are marketed and sold for the claimed respective holidays, they will be considered as festive articles for classification purposes.

With regard to the “Bunny” windsock, it is noted that the depiction of a bunny, which is a species of animal, does not necessitate an article’s use with Easter. Furthermore, with respect to the “Americana” windsock, although the portrayal of stars and stripes in rectangular form (as demonstrated on the American flag), is viewed as symbolic of the Fourth of July, the same pattern imprinted within a heart shape, is not a recognized symbol of the holiday. Therefore, the “Bunny” and “Americana” styles do not satisfy the criteria for the festive provision and are more appropriately classified elsewhere. Your samples are being returned as requested.

The applicable subheading for the windsocks known as “Shamrock” – code SHM and “Heart” – code HRT, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

The applicable subheading for the windsocks referred to as “Bunny” – code BNY and “Americana” - code AMR will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: