The tariff classification of festive wreaths from China

PD H80356 May 11, 2001 CLA-2-95:L:OFO:D22 H80356 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of festive wreaths from China Dear Ms. Aldinger: In your letter dated April 20, 2001, you requested a tariff classification ruling. A decorative wreath sample was submitted with your request. The article is known as “13" Halloween Witch House Shaped Wreath” item #995765. The decoration is flat and shaped in the form of a house painted in black. The roofline is constructed of wood while the remainder of the structure is shaped with wicker material. Attached to the front is a soft sculptured witch doll dressed in Halloween theme print fabric. The doll holds a black cat in her arms and is dressed with black cat shaped shoes, black witch hat and cape. You state there are two styles of this item. The sampled item has the witch dressed in colors of orange on purple, surrounded by a bat, a web of spiders, ghost and grave marker. The grave marker has words that read “Count Dracula 1707-1835” and words on the roofline that read “Happy Halloween”. You state the second style will have the witch doll dressed in colors of purple on orange accented with different color ribbons on hat and shoes. The doll will be surrounded with a pumpkin, spiders, webs and words on the roofline that will read “Treats, No Tricks”. 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 described “wreaths” are purely decorative in their use and, according to your letter, the products will be marketed and sold for Halloween. In addition, each article portrays a symbol that is clearly associated with Halloween. This office finds that all the items are designed and marketed in a manner that satisfies the requirements for the festive article provision. The applicable subheading for the decorative wreaths 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. If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo