HQ 084606: Classification of rose Christmas tree ornaments and roses with leaves stapled on

us-cbp-cross-rulings-hq-084606HQ 084606: Classification of rose Christmas tree ornaments and roses with leaves stapled onGuidance

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 084606

                                    July 31, 1989


          CLA-2 CO:R:C:G: 084606 JLJ 839917

          CATEGORY: Classification

          TARIFF NO.: 9505.10.2500, 6702.10.4000

          Ms. Judy Kearney
          Network Brokers International, Inc.
          Airport Industrial Office Park, Building A2-C
          145th Avenue & Hook Creek Blvd.
          Valley Stream, New York 11581

          RE:   Classification of rose Christmas tree ornaments and
                roses with leaves stapled on

          Dear Ms. Kearney:

                You inquired about the tariff classifications of rose
          Christmas tree ornaments and roses imported from Hong Kong on
          behalf of your client Berwick Industries, Inc.  You submitted two
          samples of each type of rose.

          FACTS:

                The Christmas roses both have plastic petals, matching
          plastic ribbons tied to the bottom of the roses and two textile
          leaves stapled to each.  Affixed to each rose is a metallic
          covered wire-based tinsel tie to be used as a Christmas tree tie-
          on.  Both Christmas roses are inserted into cardboard cards used
          for retail sales which say "Trim-A-Tree" and "The Christmas Rose
          Decoration."

                The other two roses are made the same way except that they
          lack the tinsel wire tie-on and the cardboard cards.  These roses
          are said to be used for general decorative use.

          ISSUE:

                What are the tariff classifications under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) of the
          Christmas roses and the other roses?


















                                         -2-


          LAW AND ANALYSIS:

                The Explanatory Notes for Heading 9505, which cover
          festive, carnival or other entertainment articles, specifically
          include decorations for Christmas trees in Heading 9505.  In
          order to qualify for classification as a Christmas tree ornament,
          we believe that the following guidelines must be met:

                     (1) The item is advertised and sold as
                         a Christmas ornament,

                     (2) There is some method for hanging the
                         item on a tree, and

                     (3) The item is not too big or too
                         heavy to hang from or be attached to
                         a Christmas tree.

                The instant Christmas roses meet all 3 criteria, therefore
          they are classified under the provision for articles for
          Christmas festivities and parts and accessories thereof:
          Christmas ornaments: other: other, in subheading 9505.10.2500,
          HTSUSA, dutiable at the rate of 5 percent ad valorem.

                The other roses are not eligible for classification as
          Christmas ornaments in Heading 9505 because they lack the
          Christmas tree tinsel tie-on.  Artifical flowers are usually
          eligible for classificaton in Heading 6702, which provides for
          artificial flowers, foliage and fruit and parts thereof.  These
          particular roses have leaves which are stapled on.  Note 3(b) to
          Chapter 67, HTSUSA, says:

                     3. Heading 6702 does not cover:

                         *      *      *       *

                    (b) Artificial flowers, foliage or fruit
                        of pottery, stone, metal, wood, or
                        other materials obtained in one piece
                        by molding, forging, carving, stamping
                        or other process, or consisting of
                        parts assembled otherwise than by binding,
                        gluing, fitting one piece into another
                        or similar methods.    

















                                         -3-


                Inasmuch as we consider stapling to be similar to binding,
          gluing and fitting one piece into another, the other roses
          qualify for classification in Heading 6702, HTSUSA.  The other
          roses are classifiable under the provision for artficial flowers,
          foliage and fruit and parts thereof...: of plastics: other, in
          subheading 6702.10.4000, HSTUSA, dutiable at the rate of 3.4
          percent ad valorem.

          HOLDING:

                The Christmas roses are classified in subheading
          9505.10.2500, HTSUSA. The other roses are classified in
          subheading  6702.10.4000, HTSUSA.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division








































          JLJohnson:peh:7/18/89
          jones library 084606JLJ
          6cc: A.D., N.Y. Seaport (NIS-343)























































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