The tariff classification of assorted wreaths from China

NY G87902 March 26, 2001 CLA-2-95:RR:NC:SP:225 G87902 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of assorted wreaths from China Dear Mr. Hoffacker: In your letter dated February 22, 2001, received in this office on March 1, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. The articles under consideration are an assortment of decorated wreaths identified as item number 99. All the wreaths measure 20 inches in diameter and are composed of twig, polyester and wood. They are decorated in a fall foliage motif with orange colored leaves, artificial fruits, vegetables and a wooden sign with a printed greeting, i.e., “Autumn Joy, Happy Harvest or It’s Autumn”. Each wreath features a character figure that is permanently fixed sitting inside the wreath. The characters portrayed resemble either a male or female scarecrow, or a stuffed turkey wearing a Pilgrim hat. The wreaths are designed to hang from a loop tied at the top. The wreaths featuring a scarecrow character may be viewed as seasonal but are not associated with any particular holiday. Therefore, these wreaths do not fall within the festive article provision. Upon review of the General Rules of Interpretation, we find GRI 3(b) applicable in this case. Specifically, GRI 3(b) states in part that "composite goods consisting of different materials or made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the wreaths depicting a male or female scarecrow is imparted by the doll-like scarecrow figure. Where items are traditionally used in celebration of, and for entertainment on, a given holiday, they 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. With respect to the wreath featuring a stuffed textile turkey wearing a pilgrim hat, this office finds that the article is designed primarily for use as a decoration on Thanksgiving and qualifies for classification within the festive provision. The representation of a turkey has been accepted as a symbol intrinsically related to the holiday of Thanksgiving. In addition, this office is satisfied that the article is marketed and sold in association with the claimed holiday. Your samples are being returned as requested. The applicable subheading for the “20”Harvest Wreaths with Scarecrow” will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other. The rate of duty will be free. The applicable subheading for the “20” Harvest Wreath with Turkey” 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division