The tariff classification of a Halloween decoration from China

NY E85645 September 8, 1999 CLA-2-95:RR:NC:SP:225 E85645 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Four Star International Trading Company Williamsburg Square 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a Halloween decoration from China Dear Mr. Conlon: In your letter dated August 6, 1999, received in this office on August 10, 1999, you requested a tariff classification ruling. A sample of the “Halloween Chair Cover Decoration”, item #23163464H, was submitted with your inquiry. The article is made of 40% polyester nylon, 20% polyester felt, 30% polyester stuffing material and 10% metal wire. The textile item is fashioned to resemble a black cat. Its head is stuffed and embroidered with appliques that project a smiling faced cat. The cat has two long paws that are stuffed. A wire frame is incorporated within the item, which allows the paws to be adjusted. The torso area of the cat is empty and measures 24” in length and 18” in width. A bow is situated at the neck and three simulated buttons are vertically positioned down the chest. An opening at the bottom of the torso allows one to place the article over the back of a chair. When assembled, it gives the appearance of a black cat, sitting upright, in the chair. In the decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court determined selected articles qualified as festive provided certain requirements were met. Those items ruled upon were representations of symbols, which were traditionally associated with a recognized holiday. 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. 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 in the trade of this use. The representation of a black cat is so closely linked with Halloween, a recognized holiday, that it will be accepted as a symbol for that holiday. In addition, the product is constructed in a manner suitable only for decorative use, having no utilitarian function. The item appears to satisfy the criteria listed above and, therefore, qualifies for classification within the festive provision. The applicable subheading for the “Halloween Chair Cover Decoration”, item #23163464H, 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division