The tariff classification of Halloween decorations and feathered bird ornaments from China

NY G88255 April 9, 2001 CLA-2-95:RR:NC:SP:225 G88255 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6701.00.3000 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of Halloween decorations and feathered bird ornaments from China Dear Ms. Davenport: In your letter dated March 2, 2001, received in this office on March 12, 2001, you requested a tariff classification ruling. The submitted samples consist of decorations for Halloween and ornamental articles. Style number B2917B11WM3 is for a three-dimensional figure of a black bat. The bat measures approximately 7” long with a wing span of about 10” wide. The bat’s hollow plastic body is covered with domestic turkey feathers. Two plastic eyes are glued on to the figure. The wings are made of wire and are covered in a black glitter fabric. A string loop is attached to the bat for hanging purposes. Style number B2652AWM3 is a feathered ornament depicting a black crow approximately 11” in height. The crow is made primarily of domestic goose feathers. The body of the bird is shaped from plastic. This article is available in two styles portraying either: 1) a standing bird or, 2) a bird in flight (with outstretched wings). Style number B2960A02WM3 is a three-dimensional figure of a black spider. The spider has red eyes and eight bendable legs. His body is made of molded plastic and is covered in domestic turkey feathers. Although one may reposition the legs of the spider, his body has a sewn in loop for hanging as a decoration. Style number B2943FWM3 is a feathered representation of a black vulture, 11” in height. The figure has a white chest and red head and neck. The vulture is made primarily of domestic goose feathers. His body is constructed from molded plastic. The bird is depicted in a standing position with wings closed. Style number B2278WMX3 comprises two owls, one gray and one white. They each have plastic molded bodies that are covered primarily with domestic goose feathers. They are both depicted in a standing position (approximately 12 ½” in height) with closed wings. Style number B2960CWM3 is a large three-dimensional representation of a spider that comes in three colors: black, purple and green. Each spider has red eyes and eight, adjustable, legs. The body of the spider is made of molded plastic and is covered primarily with domestic turkey feathers. In this instance, the underside of the body is flattened to enable the item to sit evenly on a table or shelf. There is also a loop sewn into the top of the spider’s body for hanging purposes. Your samples are being returned as requested. You have indicated that all the products will bear a hangtag that reads “Halloween” and will be sold in the “festive” department of your store. 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 representations of a black bat and spider are so closely linked with Halloween, a recognized holiday, that they are accepted as symbols for that holiday. In addition, the products are purely decorative in their use having no utilitarian function and are said to be marketed for Halloween. Therefore, this office finds the goods classifiable within the festive provision. With respect to the feathered crow, vulture, and owls, this office finds the items unrelated to the celebration of Halloween. The simple attachment of a hangtag marked “Halloween” and even merchandising the item for the holiday does not satisfy all the criteria outlined above. These feathered creatures are admittedly decorative but bear no relationship to Halloween. Indeed, they have decorative appeal all year ‘round. These items are more appropriately classified according to their constituent material, which is, as articles of feather. The applicable subheading for the black bat - style number B2917B11WM3, black spider - style number B2960A02WM3, and large black spider style number B2960CWM3, 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 black crow - style number B2652AWM3, black vulture - style number B2943FWM3, and owls - style number B2278WMX3, will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “”Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof, (other than goods of heading 0505 and worked quills and scapes): Articles of feathers or down.” The duty rate will be 4.7% 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