The tariff classification of outdoor decorations from China

NY G87924 March 16, 2001 CLA-2-95:RR:NC:SP:225 G87924 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 4420.10.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of outdoor decorations from China Dear Mr. Hoffacker: In your letter dated February 26, 2001 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. Three photographs picturing six outdoor decorations were submitted with your inquiry. The assortment, item # 15333080D, includes styles A, B, C, D, E, and F. The articles are painted wooden signs affixed to a stake for insertion into the ground. Each item measures approximately 30” in height. Item A depicts a male Pilgrim with a pumpkin bearing the greeting “HAPPY THANKSGIVING.” Item B portrays an American Indian holding a bag bearing the words “THANKS FALL.” Item C depicts a scarecrow holding corn with a sign that says “CORN 5¢.” Item D represents a female Pilgrim holding a basket filled with vegetables and marked “HARVEST TIME.” Item E depicts an American Indian holding a large leaf with the words “GIVE THANKS.” Item F is a Turkey wearing a pilgrim hat and holding a sign that says “HAPPY TURKEY DAY.” In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. 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 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 Is associated with or used on a particular holiday. It is apparent that all the subject articles meet criteria one. However, only item’s A, D and F satisfy all three requirements for the festive provision. Item’s A, D and F, contain language and symbols pertinent to the holiday of Thanksgiving. In contrast, items B. C and E do not bear identifiable symbol related to Thanksgiving, either in message or design. It is our opinion that items B, C, and E do not qualify for the festive provision and must be classified elsewhere. The applicable subheading for Items A, D & F 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 Items B, C, & E 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