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 > 2002 NY Rulings > NY I85682 - NY I85755 > NY I85692

Previous Ruling Next Ruling
NY I85692




August 27, 2002

CLA-2-95:RR:NC:SP:225 I85692

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a 9 Foot Egg Garland from China.

Dear Ms. Davenport:

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

The sample submitted, Style #02EA025, 9 Foot Egg Garland, consists of a decorative plastic coated wire garland that resembles a leafy vine and measures approximately 9 feet in length. The garland is decorated with 12 colored styrofoam eggs, 8 red artificial rose buds, green leaves of assorted sizes and shapes, and coiled wire plant tendrils.

In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

With respect to Style #02EA025, 9 Foot Egg Garland, it is our opinion that the 12 colored styrofoam eggs dedicates the item’s use with the holiday of Easter. Additionally, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, this office concludes that the instant product will qualify as a festive article of Chapter 95.

The applicable subheading for Style #02EA025, 9 Foot Egg Garland, 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,

Previous Ruling Next Ruling

See also: