us-cbp-cross-rulings-hq-083393•HQ 083393: Tariff classification ruling for "Musicians" and "Courtiers" Christmas tree decorations
HQ 083393: Tariff classification ruling for "Musicians" and "Courtiers" Christmas tree decorations
us-cbp-cross-rulings-hq-083393HQ 083393: Tariff classification ruling for "Musicians" and "Courtiers" Christmas tree decorationsGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 083393
October 17, 1989
CLA-2 CO:R:C:G 083393 NLP
CATEGORY: Classification
TARIFF NO.: 9505.10.2500
Mr. Charles Laber
Assistant Manager, Import
Silvestri Corporation
2720 North Paulina Street
Chicago, Illinois 60614
RE: Tariff classification ruling for "Musicians" and "Courtiers"
Christmas tree decorations
Dear Mr. Laber:
This ruling is in response to your letter of December 13,
1988, requesting a tariff classification for "Musicians" and
"Courtiers" Christmas tree ornaments under the Harmonized Tariff
Schedule of the United States (HTSUS). Samples were submitted
for examination.
FACTS:
The "Musicians", item number 28079, are figurine ornaments
which measure 5.5 inches long. They are made of a polyresin
plastic. One musician is playing the harp while the other is
playing the viola. They are available in sets of two. Each
musician has a string attached to enable it to be hung on a
Christmas tree.
The "Courtiers", item number 15005, are figurine ornaments
which measure 6 inches long. They are also made of a polyresin
plastic. One courtier is carrying/holding a bunch of fruit, one
is carrying/holding a vase, and another one is carrying/holding a
small harp. They are available in sets of four. Each courtier
has a string attached to enable it to be hung on a Christmas
tree.
The "Musicians" and "Courtiers" are packaged and marketed
as "Christmas decorations". The country of origin is the
Philippines.
-2-
ISSUE:
Whether or not the figurine ornaments, which are not in and
of themselves Christmas-like, should be classified within
subheading 9505.10.2500?
LAW AND ANALYSIS:
Classification under the HTSUS is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the heading and any relevant Section or Chapter notes.
Heading 9505, HTSUS, provides for festive, carnival or other
entertainment articles, including magic tricks and practical
joke articles: parts and accessories thereof. Though the instant
articles are not in and of themselves Christmas-like, they are
designed, marketed and sold as Christmas tree ornaments. In
addition, they have loops on them and they are not too big or too
heavy to be hung or attached to a Christmas tree. In light of
these facts, the articles at issue are classifiable in Heading
9505.
HOLDING:
The "Musicians" and "Courtiers" are classifiable in
subheading 9505.10.2500, which provides for Articles for
Christmas festivities and parts and accessories thereof:
Christmas ornaments: Other: other. The rate of duty is 5% ad
valorem. If otherwise qualified, the articles are entitled to
duty free treatment under the Generalized System of Preferences.
Sincerely,
John Durant, Director
Commercial Rulings Division
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