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NY R00666




August 5, 2004
CLA-2-95:RR:NC:SP:225 R00666

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Troy Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of an “Easter Wooden Wall Decoration” from China.

Dear Mr. Crago:

In your letter dated August 2, 2004, you requested a tariff classification ruling.

You submitted photographs of an “Easter Wooden Wall Decoration” identified as assortment number W081FA09699. The assortment consists of two wooden wall decorations that are hand painted with a glitter finish. Style “A” depicts a white bunny in coveralls leaning against a fence decorated with flowers, carrots and a sign with the words, “Happy Easter.” Style “B” depicts a white bunny sitting spread eagled while holding a carrot in front of a fence decorated with flowers, a beehive, bees, and a sign with the words, “Happy Easter.” Each style measures approximately 9 inches in height x 13-3/4 inches in length, and has an attached cord for hanging.

You have inquired whether the assortment would be classified as festive articles in Chapter 95 or as wooden decorations in Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS).

In Midwest of Cannon Falls the court outlined specific guidelines for classification of goods in heading 9505. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

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

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 of the trade of this use.

 It is apparent that the wall decorations are not made of precious or semiprecious stones, precious metal or metal clad with precious metal. The wall decorations are purely decorative in their use (intended to decorated the home), and have no utilitarian function. Additionally, each wall decoration is permanently affixed with a “Happy Easter” sign, which is an accepted symbol for the Easter holiday, and limits the use of the wall decoration to the Easter holiday. Based on these findings, we find that the subject assortment qualifies for the festive provision in Chapter 95.

The applicable subheading for the “Easter Wooden Wall Decoration” identified as assortment number W081FA09699 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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