The tariff classification of Easter wreaths from China

NY E87563 October 12, 1999 CLA-2-95:RR:NC:SP:225 E87563 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Easter wreaths from China Dear Mr. Hoffacker: In your letter dated September 7, 1999, received in this office on September 16, 1999, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. You have submitted two samples of the “13” Easter Wreath Decoration.” Both wreaths are made of grapevine, wood, fabric and plastic components. Item #23575055A (duck) is decorated with the stuffed head, wings and feet of a duck (no torso). A straw hat sits on the duck’s head and a textile bow is tied under his chin. The wreath is adorned with artificial flowers, decorated eggs and a tiny watering can. A sign is posted near the duck’s wing that reads “Happy Easter.” Item #23575055B (bunny) is a wreath decorated with the stuffed head, paws and feet of a bunny (no torso). A straw hat sits on the bunny’s head and a textile bow is tied under his chin. A “Happy Easter” sign and a basket of flowers are attached near the bunny’s paw. Encircling the wreath, is artificial foliage, carrots, a watering can and a white picket fence. Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In regards to the submitted wreaths, the phrase “Happy Easter,” which is painted on a permanently affixed sign is clearly indicative of the products intended use with the holiday of Easter. Additionally, the decorated eggs adorning the wreath is an accepted symbol which relates the articles use with the given holiday. This office would consider both wreaths to fall within the provision for festive articles. Your samples are being returned as requested. The applicable subheading for the “13” Easter Wreath Decoration,” item #23575055A (duck) and item #23575055B (bunny) 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division