Classification of Mushroom Ornamental Articles

HQ 955452 March 17, 1994 CLA-2 CO:R:C:F 955452K CATEGORY: Classification TARIFF No.: 9505.10.25 Ms. Marty Langtry Castelazo & Associates Tower Group International, Inc. 5420 W. 104th Street Los Angeles, California 90045-6069 RE: Classification of Mushroom Ornamental Articles Dear Ms. Lantry: This is in response to your request of October 13, 1993, for a ruling for ornamental articles of vegetable products (mushrooms) made in China, claimed to be Christmas ornaments classifiable in subheading 9505.10.25, Harmonized Tariff Schedule of the United States (HTSUS). FACTS: Sample No. 1, MI5796 is an ornamental mushroom house with a tree. The foundation is made of bark. The exterior of the house is covered with thin dried sliced pieces of mushrooms. The tree is covered with slices of mushrooms. The article is approximately 3 inches tall by 4-1/2 inches wide. Sample No. 2, MI5798A is an ornamental mushroom bird house. The roof and exteriors of the house are made of bark and are covered with slices of dried mushrooms. The article is approximately 3 inches tall and 3 inches wide. Sample No. 3, MI31030, is an ornamental mushroom ball made of styrofoam covered with dried slices of mushrooms. The article is approximately 3 inches in diameter. Sample No. 4, MI5707, is an ornamental mushroom bird house. The house is made of paperboard and covered with slices of dried mushrooms. A small plastic bird peeks out of the house. The article is approximately 3 inches tall and 3 inches wide. A small permanent loop is attached to the top of each article which contains a decorated string for hanging purposes. Each article is light enough for hanging onto Christmas trees. -2- ISSUE: The issue is whether the mushroom articles as described above are classifiable as festive Christmas ornaments. LAW AND ANALYSIS: Subheading 9505.10.25, HTSUS, provides for other festive Christmas ornaments (other than of glass or wood). The Explanatory Notes to the Harmonized Commodity Description and Coding System, a guideline for use in determining classification under HTSUS, states that heading 9505 covers "festive, carnival, or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal, foil, glass, fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc." The articles are made of non-durable material and, as noted above, the articles which have permanent loops and strings for hanging purposes are light enough for hanging onto Christmas trees. We are satisfied that the articles as described are intended for use as Christmas tree ornaments. Accordingly, the articles are classified as festive Christmas ornaments, in subheading 9505.10.25, HTSUS, by virtue of Rule 1, of the General Rules of Interpretation (GRI), HTSUS. HOLDING: The ornamental mushroom articles described above that are designed for Christmas tree hanging are classified as "festive, carnival or other entertainment articles,...: Articles for Christmas festivities and other parts and accessories thereof: Christmas ornaments: other: other", subheading 9505.10.25, HTSUS, with duty at the general rate of 5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division