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NY H89886




March 28, 2002

CLA-2-95:RR:NC:SP:225 H89886

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000; 9505.90.6000

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

RE: The tariff classification of an assortment of three LHA-Lighted Holiday Silhouettes from China.

Dear Ms. Dorfman:

In your letter dated March 12, 2002, on behalf of LTD Commodities, Inc., you requested a tariff classification ruling. Your assortment is being returned as requested.

You submitted the following assortment:

Item #433112-OLHA (Code BNY), LHA-Lighted Holiday Silhouettes Bunny, consists of a coated metal wire frame twisted into the shape of a bunny holding a decorated egg that measures approximately 36” in height x 29” in width. The bunny is connected to an electric cord and surrounded by fifty pink light bulbs. The bunny can be propped up in the lawn with a metal rod (easel-style) or hung from a window with suction cups as a decoration.

Item #433112-OLHA (Code SHM), LHA-Lighted Holiday Silhouettes Shamrock, consists of a coated metal wire frame twisted into the shape of a shamrock that measures approximately 31” in height x 31” in width. The shamrock is connected to an electric cord and surrounded by fifty green lights. The shamrock can be propped up in the lawn with a metal rod (easel-style) or hung from a window with suction cups as a decoration.

Item #433112-OLHA (Code FLG), LHA-Lighted Holiday Silhouettes Flag, consists of a coated metal wire frame twisted into the shape of a flag that measures approximately 31” in height x 20” in width. The flag is connected to an electric cord and surrounded by 70 red, white, and blue lights. The flag can be propped up in the lawn with a metal rod (easel-style) or hung from a window with suction cups as a decoration.

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 both the bunny with a decorated egg and the shamrock are closely associated with the holidays of Easter and St. Patrick’s Day, respectively, and are classifiable as festive articles in Chapter 95. However, a flag can be displayed at any time of the year and is not closely associated with a specific holiday. Therefore, it is not classifiable as a festive article.

The applicable subheading for Item #433112-OLHA (Code FLG), LHA-Lighted Holiday Silhouettes Flag, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for Item #433112-OLHA (Code BNY), LHA-Lighted Holiday Silhouettes Bunny, and Item #433112-OLHA (Code SHM), LHA-Lighted Holiday Silhouettes Shamrock, will be 9505.90.6000, 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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