Protests 390198100324 and –100321; Festive Articles

HQ 962567 March 31, 2000 CLA-2 RR:CR:GC 962567 JGB CATEGORY: Classification TARIFF NO.: 3926.40.0000; 4417.00.80; 4420.10.0000; 4602.10.8000; 6702.90.3500; 6912.00.4400; 6912.00.4500; 6912.00.4810; 6913.90.50; 7013.99.5000; 7013.99.9000; 9208.10.0000; 9405.50.4000; 9505.10.1000; 9505.10.1500; 9505.10.4020; 9505.10.5020 Port Director U.S. Customs Service 610 S. Canal St. Chicago, Illinois 60607 RE: Protests 390198100324 and –100321; Festive Articles Dear Director: This is a decision on Protests 390198100324 and -100321, against your decision in the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). The entries, made in 1997 and 1998, were liquidated on March 6, April 3, 10, 17, 24, and May 1, 1998, and the protest timely filed on May 14, 1998. FACTS: The merchandise consists of the items listed in Attachments A and B and by item # in the Holiday Gallery, Christmas 1997 catalog. These items are listed as follows: Attach. A: From Protest 3901 98-100324: Item # Description   80116 Resin Santa Candle Holder    80117 Resin Santa Candle Holder    80786 Resin Santa Golf Ornament    80787 Resin Santa Golf Ornament    80799 Resin Golfer with Heavy Bag    81146 Poly Resin Snowman Ornament    81147 Resin Snowman Candleholder    81602 Resin Pinecone Christmas Tree    81603 Resin Pinecone Christmas Tree Candle Holder    81605 Resin Candy Cane Christmas Tree    81606 Resin Candy Cane Christmas Tree Candle Holder    80147 Glass Santa with Tree    80148 Glass Santa with Deer    80149 Pink Angel Stocking Hanger    80904 Gold Angel Stocking Hanger    81265 Gold Rose Garland    81266 Golden Rose Pigtail    81267 Golden Rose Wreath    80381 Angel and Child Figurine with Music Box Playing Ave Maria    80379 Gold Guardian Angel    80380 Pastel Guardian Angel    80381 Angel with Children with Music Box Playing Ave Maria    80388 Reclining Angel with Mandolin    80389 Sitting Angel Candleholder    80261 Resin Victorian Santa w/Music Box playing O Tannenbaum    80280 Resin Ballerina Recital playing Swan Lake    80281 Resin Angel Ballerina    80283 Resin Angel Ballerina    80284 Resin Angel Ballerina    80287 Resin Ballet Lesson    80289 Resin Sisters Figurine    80290 Resin Dance Lesson    80403 Resin Angel with Child    80406 Resin Cupid Musical plays Hark! The Herald Angel    80444 Resin Joyful Angel Musical plays Joy to the World    80447 Resin Bisque Angel with Scroll Candleholder    80450 Resin Angel with Scroll Candleholder    80454 Resin Victorian Child with Flower    80455 Resin Victorian Child with Toys    80456 Resin Victorian Child with Bird    80533 Resin Victorian Child with Bows    80534 Resin Victorian Carousel with Flowers    80535 Resin Victorian Carousel with Tassel    80434 Resin Praying Angel Musical plays Ave Maria    80549 Resin Antique Gold Medici music box plays Ave Maria    80565 Resin Bisque Angel with Child    80297 21 inch Metal Tree    80298 18 inch Metal Tree    80299 13 inch Metal Tree    80802 10 inch Golfer Nutcracker    80803 10 inch Golfer Nutcracker    80896 Victorian Wooden 3-folded Screen-Chariot & Xmas Tree    80898 Victorian Wooden 3-folded Screen"Christmas Angel"    80655 Poly Noah Ark Musical    81128 Poly Resin Snowman Stack Figurine    80287 Resin Ballet Lesson    80355 WinterGarden Angel Musical Waterglobe w/ Lara's Theme    81866 Dolomite Ribbon Box    81867 Dolomite Ribbon Candleholder    81868 Dolomite Ribbon Bow Candleholder    81199 Standing Reindeer    81200 Sitting Reindeer    81832 Glass Trees    81833 Glass Spun Angel with Horn    81834 Glass Deer with Swan Sleigh    81837 Glass Spun Tree    81838 Glass Spun Tree    81862 Glass Silhouette Tree    81863 Glass Silhouette Tree    80065 Resin Christmas Angel with Music Box plays Hark! Etc.    80894 Resin "Nativity" Plate with holder    81145 Resin Snowman with Tree Figures    81558 Resin Redneck Reindeer    81559 Resin Redneck Reindeer    81560 Resin Redneck Reindeer    81561 Resin Redneck Reindeer    81562 Resin Redneck Reindeer    81563 Resin Redneck Reindeer    81564 Resin Redneck Reindeer    81565 Resin Redneck Reindeer    81566 Resin Redneck Reindeer    81567 Resin Redneck Reindeer    81608 Resin Pine Cone Candle Holder    81674 Resin Cardinals with Mail Box    81675 Resin Cardinal with Water Pump    81676 Resin Cardinals w/ Wishing Well    81677 Resin Cardinals w/ Sleigh    81922 Resin Granny with Children Fig.    81120 Resin Snowman Figure    81923 Resin Tattletales Guardian Angel    81938 Resin Tattletales Angel with Birdhouse    81939 Resin Tattletale holding Bunny    81940 Resin Tattletale Pre-pack    82215 Ornament Motor    80566 Resin Bisque Angel w/ Music Box plays Hark! The Herald    80569 Resin Victoria Child    80570 Resin Angel on Moon    80571 Resin Angel in Arch    80572 Resin Angel with Bells    81634 Resin Santa Woodland Musical-playing O Tannenbaum    81866 Dolomite Ribbon Box    81867 Dolomite Ribbon Candleholder    81868 Dolomite Ribbon Bow Candleholder    81871 Dolomite Ribbon Napkin Rings    81872 Dolomite Cookie Jar    81684 Wicker Sleigh with Pine Cone    80899 Fabric Victorian Children    80900 Fabric Victorian Children    80467 Pink Topiary Christmas Tree    80468 Pink Topiary Christmas Tree    81643 Pine Tree    81644 Pine Tree    81908 French Santa Nutcracker    80615 Resin Noah's Ark Globe    80617 Resin Noah's Ark Stocking Hanger    80652 Resin Noah's Ark Musical playing Talk to the Animals    80683 Resin Western Santa Cowboy Water Globe: Happy Trails    80893 Resin Plate: Madonna and Child with Holder    Attach. B:     80611 Silverleaf Glass Angel    80612 Silverleaf Glass Angel    80613 Silverleaf Glass Angel    81690 Pine Bough Double Candleholder    81688 Pine Bough Votive    81689 Pine Bough Single Candleholder    81790 Gold Wire Tree Votive    81789 Gold Silhouette Tree Votive    81795 Silhouette Tree Votive    81796 Deer with Sleigh Candleholder    80895 Nativity Plate with Three Wiseman Stand    81145  Snowman with Tree Figures    81674 Cardinals with Mailbox    81900 Wooden Joyeau Noel Green Cabinet    81911 Snow Deers    81912 Mr. Candystripe Snowman    81913 Frosty Sam    81914 Snowboy    81915 Frosty Family    81918 Snowlady    81921 Spring Snowman    81943 Snowman with Shovel    81944 Snowangel    81945 Mr. Jingles Snowman    81947 Snowsmore    81949 "S'moes Frame    81948 Snowangel Framed    81950 Mr. Jingle Framed    81951 Frost Sam Framed    81944 Snow Angel    81146 Snowman Ornament with Cardinal & Birdhouse    81147 Snowman Candle with Birdhouse Candle Holder    81675 Cardinal with Water Pump    81676 Cardinal with Wishing Well    81677 Cardinal with Sleigh    81919 French Santa Candle Holder    81920 French Santa Candle Holder    81660 Wood Christmas Tree & Pine Bough Card Box    81662 Wood Twig Christmas Tree & Pine Bough Card Box    81661 Wood Pine Cone Candle Holder    81666 Wood Pine Cone Photo Frame    81665 Wood Pine Cone Photo Frame    80414 Guardian Angel with Kid    81676 Cardinals with Wishing Well    80545 Cherub Candle Holder    80820 Angels with Crowns    80821 Angles with Halos    81326 Cherub    81893 Santa Candle Holder    80297 Metal Tree    80298 Metal Tree    80299 Metal Tree    80028 Fruit Santa     You classified the merchandise in subheadings 3926.40.00, 4417.00.80, 4420.10.00, 4602.10.80, 6702.90.35, 6912.00.48, 6913.90.50, 7013.99.50, 7013.99.90, 9208.10.00, 9405.50.40, HTSUS, depending on design and component material. The protestant claims that the merchandise is classified in heading 9505, specifically in subheading 9505.10, HTSUS, the provision for “Festive, carnival or other entertainment articles...parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof:” ISSUE: Whether the listed merchandise is classified in heading 9505, HTSUS, as festive articles, or elsewhere. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods 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 Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. In Midwest of Cannon Falls, Inc. v. United States, Slip Op. 96-19 (Ct. Int’l Trade, 1996), aff’d in part, rev’d in part, 122 F.3d 1423, Appeal Nos. 96-1271, 96-1279 (Fed. Cir. 1997) (hereinafter Midwest), the Court addressed the scope of heading 9505, HTSUS, specifically the class or kind of merchandise termed “festive articles,” and provided new guidelines for classification of such goods in the heading. 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 3. Is associated with or used on a particular holiday. Based upon a review of the articles subject to the Midwest decision, Customs is of the opinion that the Court has included within the scope of the class “festive articles,” decorative household articles which are representations of an accepted symbol for a recognized holiday, and utilitarian/functional articles that are three-dimensional representations of an accepted symbol for a recognized holiday. See the Informed Compliance Publication on the Classification of Festive Articles published in the Customs Bulletin, Volume 32, Numbers 2/3, dated January 21, 1998. In addition to the criteria listed above, the Court considered the general criteria for classification set forth in United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976), cert. denied, 429 U.S. 979 (hereinafter Carborundum). Therefore, with respect to decorative and utilitarian articles related to holidays and symbols not specifically recognized in Midwest or in the Customs Bulletin dated January 21, 1998, Customs will also consider the general criteria set forth in Carborundum to determine whether a particular good belongs to the class or kind “festive articles.” Those criteria include 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. In considering the Midwest standards, none of the subject articles is predominately of precious or semiprecious stones, precious metal or metal clad with precious metal. Also, the merchandise presents the question of whether the articles are functional, and if so, do they present a recognized symbol of the three dimensional figure. The volume of individual items included in this protest does not permit individual written treatment of each one. The classifications were carefully reviewed in light of the standards described, supra, as well as Headquarters and Customs National Commodity Specialists’ rulings issued since the liquidations that gave rise to this protest. Changes from your decisions are generally the result of the application of these new decisions. In those instances in which your decision prevails, it is usually because there is insubstantial credible evidence of the articles’ association with a particular holiday. Examples would include angel figures and figurines, even with babies, where there is no particular connection with the celebration of the recognized holiday of Christmas. In other cases, the articles present a biblical or winter motif, e.g., the Noah’s Ark motif or a Snowman with a bunny with carrot, where the article presents no recognizable connection with the decoration of a household during the Christmas season. Customs here and in prior rulings has found such articles to be classified outside of the scope of heading 9505, HTSUS. HOLDING: The following subheadings correspond to the item #’s set forth in Schedules A and B to the protests: Schedule A From Protest 3901-98-100324    80116 Resin Santa Candle Holder 9505.10.4020   80117 Resin Santa Candle Holder 9505.10.4020   80786 Resin Santa Golf Ornament 9505.10.1025   80787 Resin Santa Golf Ornament 9505.10.1025   80799 Golfer with Heavy Bag Figurine 3926.40.0000   81146 Poly Resin Snowman Ornament 9505.10.1025   81147 Resin Snowman Candleholder 9505.10.4020   81602 Resin Pinecone Christmas Tree 9505.10.2500   81603 Resin Pinecone Christmas Tree Candle Holder 9505.10.4020   81605 Resin Candy Cane Christmas Tree 9505.10.2500   81606 Resin Candy Cane Christmas Tree Candle Holder 9505.10.4020   80147 Glass Santa with Tree 9505.10.1000   80148 Glass Santa with Deer 9505.10.1000   80149 Pink Angel Stocking Hanger 9505.10.2500   80904 Gold Angel Stocking Hanger 9505.10.2500   81265 Gold Rose Garland 6702.90.3500   81266 Golden Rose Pigtail 6702.90.3500   81267 Golden Rose Wreath 6702.90.3500   80381 Angel and Child Figurine with Music Box Playing Ave Maria 9208.10.0000   80379 Gold Guardian Angel 3926.40.0000   80380 Pastel Guardian Angel 3926.40.0000   80381 Angel with Children with Music Box Playing Ave Maria 9208.10.0000   80388 Reclining Angel with Mandolin 3926.40.0000   80389 Sitting Angel Candleholder 9505.10.4020   80261 Resin Victorian Santa w/Music Box playing O Tannenbaum 9208.10.0000   80280 Resin Ballerina Recital playing Swan Lake 9208.10.0000   80281 Resin Angel Ballerina 3926.40.0000   80283 Resin Angel Ballerina 3926.40.0000   80284 Resin Angel Ballerina 3926.40.0000   80287 Resin Ballet Lesson 3926.40.0000   80289 Resin Sisters Figurine 3926.40.0000   80290 Resin Dance Lesson 3926.40.0000   80403 Resin Angel with Child 3926.40.0000   80406 Resin Cupid Musical plays Hark! The Herald Angel 9208.10.0000   80444 Resin Joyful Angel Musical plays Joy to the World 9208.10.0000   80447 Resin Bisque Angel with Scroll Candleholder 9405.50.4000   80450 Resin Angel with Scroll Candleholder 9405.50.4000   80454 Resin Victorian Child with Flower 3926.40.0000   80455 Resin Victorian Child with Toys 3926.40.0000   80456 Resin Victorian Child with Bird 3926.40.0000   80533 Resin Victorian Child with Bows 3926.40.0000   80534 Resin Victorian Carousel with Flowers 3926.40.0000   80535 Resin Victorian Carousel with Tassel 3926.40.0000   80434 Resin Praying Angel Musical plays Ave Maria 9208.10.0000   80549 Resin Antique Gold Medici music box plays Ave Maria 9208.10.0000   80565 Resin Bisque Angel with Child 3926.40.0000   80297 21 inch Metal Tree 9505.10.2500   80298 18 inch Metal Tree 9505.10.2500   80299 13 inch Metal Tree 9505.10.2500   80802 10 inch Golfer Nutcracker 9505.10.2500   80803 10 inch Golfer Nutcracker 9505.10.2500   80896 Victorian Wooden 3-folded Screen-Chariot & Xmas Tree 9505.10.1500   80898 Victorian Wooden 3-folded Screen"Christmas Angel" 4420.10.0000   80655 Poly Noah Ark Musical 9208.10.0000   81128 Poly Resin Snowman Stack Figurine 9505.10.2500   80287 Resin Ballet Lesson 3926.40.0000   80355 WinterGarden Angel Musical Waterglobe w/ Lara's Theme 9208.10.0000   81866 Dolomite Ribbon Box 6913.10.5000   81867 Dolomite Ribbon Candleholder 9405.50.4000   81868 Dolomite Ribbon Bow Candleholder 9405.50.4000   81199 Standing Reindeer 7013.99.5000   81200 Sitting Reindeer 7013.99.5000   81832 Glass Trees 7013.99.9000   81833 Glass Spun Angel with Horn 7013.99.9000   81834 Glass Deer with Swan Sleigh 7013.99.5000   81837 Glass Spun Tree 9505.10.2500   81838 Glass Spun Tree 9505.10.2500   81862 Glass Silhouette Tree 7013.99.9000   81863 Glass Silhouette Tree 7013.99.9000   80065 Resin Christmas Angel with Music Box plays Hark! Etc. 9208.10.0000   80894 Resin "Nativity" Plate with holder 3926.40.0000   81145 Resin Snowman with Tree Figures 9505.10.2500   81558 Resin Redneck Reindeer 3926.40.0000   81559 Resin Redneck Reindeer 3926.40.0000   81560 Resin Redneck Reindeer 3926.40.0000   81561 Resin Redneck Reindeer 3926.40.0000   81562 Resin Redneck Reindeer 3926.40.0000   81563 Resin Redneck Reindeer 3926.40.0000   81564 Resin Redneck Reindeer 3926.40.0000   81565 Resin Redneck Reindeer 3926.40.0000   81566 Resin Santa on Sofa w/beer 9505.10.2500   81567 Resin Redneck Reindeer 3926.40.0000   81608 Resin Pine Cone Candle Holder 9405.50.4000   81674 Resin Cardinals with Mail Box 3926.40.0000   81675 Resin Cardinal with Water Pump 3926.40.0000   81676 Resin Cardinals w/ Wishing Well 3926.40.0000   81677 Resin Cardinals w/ Sleigh 3926.40.0000   81922 Resin Granny with Children Fig. 3926.40.0000   81120 Resin Snowman Figure 9505.10.2500   81923 Resin Tattletales Guardian Angel 3926.40.0000   81938 Resin Tattletales Angel with Birdhouse 3926.40.0000   81939 Resin Tattletale holding Bunny 3926.40.0000   81940 Resin Tattletale Pre-pack 3926.40.0000   82215 Ornament Motor 9505.10.5020   80566 Resin Bisque Angel w/ Music Box plays Hark! The Herald 9208.10.0000   80569 Resin Victoria Child 9505.10.2500   80570 Resin Angel on Moon 3926.40.0000   80571 Resin Angel in Arch 3926.40.0000   80572 Resin Angel with Bells 3926.40.0000   81634 Resin Santa Woodland Musical-playing O Tannenbaum 9208.10.0000   81866 Dolomite Ribbon Box 6913.90.5000   81867 Dolomite Ribbon Candleholder 9405.50.4000   81868 Dolomite Ribbon Bow Candleholder 9405.50.4000   81871 Dolomite Ribbon Napkin Rings 6913.90.5000   81872 Dolomite Cookie Jar 6912.00.4800   81684 Wicker Sleigh with Pine Cone 9505.10.1500   80899 Fabric Victorian Children 9505.10.2500   80900 Fabric Victorian Children 9505.10.2500   80467 Pink Topiary Christmas Tree 9505.10.2500   80468 Pink Topiary Christmas Tree 9505.10.2500   81643 Pine Tree 3926.40.0000   81644 Pine Tree 3926.40.0000   81908 French Santa Nutcracker 9505.10.1500   80615 Resin Noah's Ark Globe 7013.99.8000   80617 Resin Noah's Ark Stocking Hanger 9505.10.2500   80652 Resin Noah's Ark Musical playing Talk to the Animals 9208.10.0000   80683 Resin Western Santa Cowboy Water Globe: Happy Trails 9208.10.0000   80893 Resin Plate: Madonna and Child with Holder 3926.40.0000   Schedule B: From Protest 3901-98-100321    80611 Silverleaf Glass Angel 7013.99.9000   80612 Silverleaf Glass Angel 7013.99.9000   80613 Silverleaf Glass Angel 7013.99.9000   81690 Pine Bough Double Candleholder 9405.50.4000   81688 Pine Bough Votive 9405.50.4000   81689 Pine Bough Single Candleholder 9405.50.4000   81790 Gold Wire Tree Votive 9505.10.5020   81789 Gold Silhouette Tree Votive 9505.10.5020   81795 Silhouette Tree Votive 9505.10.5020   81796 Deer with Sleigh Candleholder 9505.10.5020   80895 Nativity Plate with Three Wiseman Stand 9505.10.3000   81145  Snowman with Tree Figures 9505.10.2500   81674 Cardinals with Mailbox 3926.40.0000   81900 Wooden Joyeau Noel Green Cabinet 9505.10.5020   81911 Snow Deers 9505.10.2500   81912 Mr. Candystripe Snowman 9505.10.2500   81913 Frosty Sam 3926.40.0000   81914 Snowboy 3926.40.0000   81915 Frosty Family 3926.40.0000   81918 Snowlady 3926.40.0000   81921 Spring Snowman 3926.40.0000   81943 Snowman with Shovel 3926.40.0000   81944 Snowangel 3926.40.0000   81945 Mr. Jingles Snowman 3926.40.0000   81947 Snowsmore 3926.40.0000   81949 "S'moes Frame 4414.00.0000   81948 Snowangel Framed 4414.00.0000   81950 Mr. Jingle Framed 4414.00.0000   81951 Frost Sam Framed 4414.00.0000   81944 Snow Angel 3926.40.0000   81146 Snowman Ornament with Cardinal & Birdhouse 9505.10.2500   81147 Snowman Candle with Birdhouse Candle Holder 9505.10.2500   81675 Cardinal with Water Pump 3926.40.0000   81676 Cardinal with Wishing Well 3926.40.0000   81677 Cardinal with Sleigh 3926.40.0000   81919 French Santa Candle Holder 9505.10.5020   81920 French Santa Candle Holder 9505.10.5020   81660 Wood Christmas Tree & Pine Bough Card Box 4420.90.8000   81662 Wood Twig Christmas Tree & Pine Bough Card Box 4420.90.8000   81661 Wood Pine Cone Candle Holder 9405.50.4000   81666 Wood Pine Cone Photo Frame 4414.00.0000   81665 Wood Pine Cone Photo Frame 4414.00.0000   80414 Guardian Angel with Kid 3926.40.0000   81676 Cardinals with Wishing Well 3926.40.0000   80545 Cherub Candle Holder 9505.10.4020   80820 Angels with Crowns Ornament 9505.10.2500   80821 Angles with Halos Ornament 9505.10.2500   81326 Cherub 3926.40.0000   81893 Santa Candle Holder 9505.10.4020   80297 Metal Tree 9505.10.2500   80298 Metal Tree 9505.10.2500   80299 Metal Tree 9505.10.2500   80028 Fruit Santa 9505.10.2500    The protest should be DENIED, except to the extent that entries liquidated as indicated above result in a partial allowance. In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division