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HQ 968267




August 30, 2006

CLA-2 RR:CTF:TCM 968267 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

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

RE: Classification of a reindeer and sleigh light sculpture

Dear Mr. Crago:

This is in reply to your electronic ruling request dated May 12, 2006, on behalf of your client Walgreens, in which you requested a ruling regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a reindeer and sleigh light sculpture. Your request for classification was forwarded to Customs and Border Protection (CBP) Headquarters and upon review by the Office of Regulations and Rulings, the subject merchandise is classified in heading 9505, HTSUSA, for the reasons set forth below.

FACTS:

The merchandise at issue is a reindeer and sleigh light sculpture, item number W073EA00731. It is a two-dimensional light sculpture measuring 20 inches in height. The reindeer and sleigh light sculpture contains 200 lights, affixed by lead wire, that can flash or remain steady. The sleigh is composed of PVC plastic and the reindeer are composed of grapevine. The reindeer sit atop iron poles of various heights.

ISSUE:

Whether the reindeer and sleigh light sculpture is classified in heading 9405, HTSUSA, as other electric lamps and lighting fittings, or in heading 9505, HTSUSA, as festival, carnival or other entertainment articles.

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The provisions at issue are as follows:

9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:

Other electric lamps and lighting fittings:

Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:

Articles for Christmas festivities and parts and accessories thereof:
Christmas ornaments:

Note 1(l) to Chapter 94, HTSUSA, states:

This chapter does not cover:

(l) Toy furniture or toy lamps or lighting fittings (heading 9503), billiard tables or other furniture specially constructed for games (heading 9504), furniture for magic tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 9505).

The exclusionary note to Chapter 95, Note 1(t), HTSUSA, states:

This chapter does not cover:

(t) Electric garlands of all kinds (heading 9405).

The ENs to Heading 9505, HTSUSA, provide in relevant part:

This heading covers:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmases.

Although the reindeer and sleigh light sculpture incorporates a string of electric lights around its frame, the light sculpture is not an electric garland. Cf. Primal Lite, Inc. v. United States 15 F. Supp. 2d 915 (1998), aff’d, 182 F.3d 1362 (1999) in which 14-foot-long light strands bearing 10 equally spaced light bulbs used for decoration were classified as electric garlands. The article at issue here forms a three-dimensional structure of a recognized holiday symbol. Such a light sculpture is not similar to electric garlands and may be classified in heading 9505 if it is found to be decorative. See Note 1(l) to Chapter 94, HTSUSA.

CBP has consistently considered light sculptures that are utilized during Christmas and are recognized symbols of the Christmas holiday to be decorative. See HQ 962965, dated November 9, 1999; NY R02191, dated February 16, 2005; NY R01191, dated January 12, 2005; NY K86401, dated June 14, 2004; and NY H87842, dated January 28, 2002.

The reindeer and sleigh light sculpture is primarily decorative in nature and is used during the Christmas holiday season as a recognized symbol of the Christmas holiday season. Accordingly, the reindeer and sleigh light sculpture is classified in heading 9505, HTSUSA.

HOLDING:

By application of GRI 1, HTSUSA, the reindeer and sleigh light sculpture is classified in heading 9505, HTSUSA. It is provided for in subheading 9505.10.5020, HTSUSA, which provides for, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other.” The column one general rate of duty is free.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch

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