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NY H89857




March 27, 2002

CLA-2-95:RR:NC:SP:225 H89857

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Christopher O’Malley
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a Garden Windsock from China.

Dear Mr. O’Malley:

In your letter dated March 20, 2002, you requested a tariff classification ruling.

The submitted sample, Item #170235, Garden Windsock, is a red, white and blue windsock made of 97% nylon and 3% polyester fibers and sewn over a plastic ring which measures approximately 8-1/4” in diameter. The windsock is designed in the shape of a tall 4th of July hat (Uncle Sam’s hat), decorated with three white stars. The item measures approximately 56” in length and has eight streamers. A textile braided cord is attached at the top of the hat which will enable the article to be hung up.

In the case of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court accepted certain products as festive articles in Chapter 95. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;

2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and

Is associated with or used on a particular holiday.

Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.

This office believes that the court would agree to recognize the “Fourth of July” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of “Uncle Sam” has established roots as a symbol that is closely associated with the Fourth of July. Based on these findings, we conclude that the instant product is classifiable as a festive article in Chapter 95.

The applicable subheading for Item #170235, Garden Windsock, 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.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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