The tariff classification of Halloween and Harvest figures from China

NY F88859 July 19, 2000 CLA-2-95:RR:NC:SP:225 F88859 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4420.10.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of Halloween and Harvest figures from China Dear Ms. Dorfman: In your letter dated June 22, 2000, received in this office on June 26, 2000, you requested a tariff classification ruling on behalf of LTD Commodities, Inc. Three samples and illustrative literature accompanied your inquiry. The products are standing wooden figures depicting a Ghost, Witch and Scarecrow. The items measure approximately 26” in height. All the figures bear carved features accented with textile materials, twine, raffia and wire. The ghost and witch are adorned in apparel befitting their respective characters. They both hold a jack-o’-lantern representation in their hands. The wooden arms of the witch are movable. She is depicted carrying a broom and features a black cat and jack-o’-lantern at her feet. The ghost wears a white cloak adorned with black bat appliques and has arms made of stuffed fabric. The scarecrow is portrayed holding a sign that reads “Welcome Harvest.” The figure’s clothing is painted on with the exception of a straw hat and textile patches that have been affixed with glue. The scarecrow features three pumpkins at his feet and dangles two ears of corn from his hand. These particular figures are not viewed as belonging to the same class or kind of merchandise recognizable as “dolls” and, therefore, will not be classified as such. 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. The “Ghost” and “Witch” figures feature a jack-o’-lantern symbol that relates their use primarily with Halloween. Based on these findings, this office would consider the “Ghost” and “Witch” figures to fall within the provision for festive articles. In contrast, the “Scarecrow” does not possess any features, which dedicates its use for Halloween. As indicated by the sign held in his hands, this scarecrow simply represents the “harvest” or fall season and is viewed as a decorative article of wood. Your samples are being returned as requested. The applicable subheading for the figures depicting a “Ghost” and “Witch” 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. The applicable subheading for the figure depicting a “Scarecrow” will be 4420.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for statuettes and other ornaments of wood. The duty rate will be 3.2 percent ad valorem. 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