The tariff classification of Halloween decorations and an electric garland from China

NY G89127 May 8, 2001 CLA-2-95:RR:NC:SP:225 G89127 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9405.40.8000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, Minnesota 55344 RE: The tariff classification of Halloween decorations and an electric garland from China Dear Ms. Pearson: In your undated letter, received in this office on April 10, 2001, you requested a tariff classification ruling. The “Boo Light”, item #T75623, consists of a string of miniature light bulbs permanently encased within a plastic colored tubing. The tubing is affixed to a metal frame that is configured into the word “Boo”. A metal hook is attached to hang the item in a window or on the wall. When plugged in, the unit illuminates a colorful display of the expression. The article, which serves purely as a decoration for the home, will be imported in a printed box for retail sale. The “Eek Light”, item #T79322, is similarly patterned after the “Boo Light” except the metal frame is configured to portray the work “Eek”. The “Jack-O-Lantern Light Stakes”, item #T79847, consists of seven plastic stakes, an electric light cord with seven bulbs, and seven plastic jack-o-lantern light covers. The stakes are designed for insertion into the ground and contain notches to fasten the electric cord and a single bulb on top. The jack-o-lantern light covers are then placed over the top of the bulbs and snap into place over the stakes. It is noted that the jack-o-lantern covers cannot be secured to the electric light set without use of the stakes. The product is marketed for indoor/outdoor use but would most likely be used as an outdoor decoration. The item will be imported in a closed box ready for retail sale. The “Skull Light Stakes”, item #T73151, is made up of similar components to the “Jack-O-Lantern Light Stakes”, with the exception of using a skull representation on the light covers, in place of the jack-o-lantern. The “Spider on Swag Light”, item #T71290B, consists of an electric miniature orange-colored light set that is tied together in a manner that resembles a spider’s web. In the middle of the web configuration, one of the cords leads into the plastic body of a black spider, which serves as a light cover over a clear miniature bulb. The product may be hung on the wall or draped over outdoor shrubbery. According to your letter, the subject items are marketed and sold for use on Halloween. It is your belief that the articles should be classified as festive in Chapter 95. 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. The lighted decorations, with the exception of the “Spider on Swag Light”, will be accepted as having met the requirements of the festive article provision. The symbols of “Boo, Eek, a jack-o-lantern and a skull are closely associated with Halloween. Furthermore, the decorations serve no functional use and are designed and marketed for said holiday. This office notes, however, that although the representation of a spider in its web is symbolic of Halloween, the “Spider on Swag Light” is excluded from classification as festive by Chapter 95 note 1 (t), which excludes electric garlands of all kinds of heading 9405. The applicable subheading for the “Boo Light” - item #T75623, “Eek Light” - item #T79322, “Jack-O-Lantern Light Stakes” - item #T79847 and “Skull Light Stakes”, item #T73151, 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 “Spider on Swag Light”, item #T71290B will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 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