us-cbp-cross-rulings-hq-086362•HQ 086362: Reconsideration and Modification of Pre-entry classification PC 846078; Christmas ornaments
HQ 086362: Reconsideration and Modification of Pre-entry classification PC 846078; Christmas ornaments
us-cbp-cross-rulings-hq-086362HQ 086362: Reconsideration and Modification of Pre-entry classification PC 846078; Christmas ornamentsGuidance
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 086362
May 17, 1990
CLA-2 CO:R:C:G 086362 WAW
CATEGORY: Classification
TARIFF NO.: 9505.10.5000
Ms. Debbie Zimmerman
Import Coordinator
Midwest Importers of Cannon Falls, Inc.
Post Office Box 20
Cannon Falls, MN 55009-0020
RE: Reconsideration and Modification of Pre-entry classification
PC 846078; Christmas ornaments
Dear Ms. Zimmerman:
This letter is in response to your request for a
reconsideration of PC 846078, a pre-entry classification, dated
November 22, 1989, issued by the Area District Director of the
Western Great Lakes Area, concerning the tariff classification of
various Christmas ornaments under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample of a wood
nativity pyramid as well as two mini wood pyramids were submitted
along with your request for reconsideration.
FACTS:
In Customs pre-entry classification of the sample articles
(PC 846078), dated November 22, 1989, the Area District Director
of the Western Great Lakes Area classified various Christmas
ornaments. The importer maintains that the sample wood pyramids
and candleholders are used strictly for decoration rather than
for any utilitarian purpose. Thus, the importer argues that
these articles were improperly classified in the pre-entry ruling
determination and that the merchandise is more properly
classified under subheading 9505.10.15, as festive articles.
The following is a list of the style numbers and pre-entry
classification numbers of those articles which are in dispute and
which are the subject of this reconsideration:
Style No. Description Tariff No.
001-8 Wood Pyramid 9405.50.4000
0013-3 Wood Pyramid 9405.50.4000
0020-8 Wood Pyramid 9405.50.4000
0028-2 Wood Pyramid 9405.50.4000
0051-3 Wood Pyramid 9405.50.4000
0088-6 Wood Pyramid 9405.50.4000
0089-4 Advent House 9405.50.4000
0107-4 Advent House 9405.50.4000
6106-0 Wood Pyramid 9405.50.4000
7632-4 Wood Pyramid 9405.50.4000
0052-1 Wood Pyramid 9405.50.4000
5752-1 Wood Pyramid 9405.50.4000
6021-0 Wood Pyramid 9405.50.4000
6107-8 Wood Pyramid 9405.50.4000
7633-2 Wood Pyramid 9405.50.4000
7639-0 Wood Chandelier Pyr.9405.50.4000
7665-5 Wood Pyramid 9405.50.4000
8857-5 Wood Pyramid 9405.50.4000
8859-3 Wood Pyramid 9405.50.4000
8860-0 Wood Pyramid 9405.50.4000
0004-2 Wood Pyramid 9405.50.4000
0006-8 Wood Pyramid 9405.50.4000
0007-6 Wood Pyramid 9405.50.4000
0008-4 Wood Pyramid 9405.50.4000
0020-8 Wood Pyramid 9405.50.4000
0046-4 Wood Pyramid 9405.50.4000
0047-2 Wood Pyramid 9405.50.4000
0050-5 Wood Pyramid 9405.50.4000
0053-9 Wood Pyramid 9405.50.4000
0071-1 Wood Pyramid 9405.50.4000
0022-4 Wood Pyramid 9405.50.4000
0027-4 Wood Pyramid 9405.50.4000
0033-1 Wood Pyramid 9405.50.4000
0036-5 Wood Pyramid 9405.50.4000
0037-3 Wood Pyramid 9405.50.4000
0038-1 Wood Pyramid 9405.50.4000
0039-9 Wood Pyramid 9405.50.4000
0041-4 Wood Pyramid 9405.50.4000
0045-6 Wood Pyramid 9405.50.4000
0074-5 Wood Pyramid 9405.50.4000
0079-5 Wood Pyramid 9405.50.4000
0080-2 Wood Pyramid 9405.50.4000
0090-1 Wood Pyramid 9405.50.4000
6129-2 Wood Pyramid 9405.50.4000
6131-7 Wood Pyramid 9405.50.4000
7634-0 Wood Pyramid 9405.50.4000
8798-3 Wood Pyramid 9405.50.4000
0003-4 Wood Pyramid 9405.50.4000
0012-5 Wood Pyramid 9405.50.4000
0063-8 Wood Pyramid 9405.50.4000
6128-4 Wood Pyramid 9405.50.4000
6130-9 Wood Pyramid 9405.50.4000
6132-5 Wood Pyramid 9405.50.4000
7499-8 Wood Pyramid 9405.50.4000
7500-3 Wood Pyramid 9405.50.4000
7501-1 Wood Pyramid 9405.50.4000
7502-9 Wood Pyramid 9405.50.4000
7631-6 Wood Pyramid 9405.50.4000
7635-8 Wood Pyramid 9405.50.4000
7636-6 Wood Pyramid 9405.50.4000
7659-8 Wood Pyramid 9405.50.4000
5975-0 Wood Santa
Candleholder 9405.50.4000
0463-0 Angel
Candleholder 9405.50.4000
0472-1 Angel
Candleholder 9405.50.4000
0606-6 Advent
Candleholder 9405.50.4000
6082-2 Santa
Candleholder 9405.50.4000
0400-2 Advent
Candleholder 9405.50.4000
0409-4 Carved St. Nick
Candleholder 9405.50.4000
0423-4 Santa
Candleholder 9405.50.4000
0432-5 Village Advent
Candleholder 9405.50.4000
7640-7 Nativity
Candleholder 9405.50.4000
ISSUE:
Whether the sample Christmas wood pyramids and wood
candlestick holders are properly classified under subheading
9405.50, HTSUSA, as non-electrical lamps and lighting fittings,
or under subheading 9505.10, HTSUSA, as articles for Christmas
festivities and parts and accessories thereof.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order. The
subheadings at issue in this case are the following:
(a) 9405.50, Non-electrical lamps and
lighting fittings: Incandescent lamps
designed to be operated by propane or other
gas, or by compressed air and kerosene or
gasoline: Other: Other.
(b) 9505.10, Festive, carnival or other
entertainment articles, including magic
tricks and practical joke articles; parts and
accessories thereof: Articles for Christmas
festivities and parts and accessories
thereof: . . . Other: Other.
The wood pyramids and decorative candlestick holders were
classified as non-electrical lamps and lighting fittings under
subheading 9405.50, HTSUSA, in the pre-entry classification
determination conducted by the Area Director of the Western Great
Lakes Area. However, the sample merchandise is also considered
to be a traditional Christmas decoration and is included within
subheading 9505.10, HTSUSA, as a festive article. Because both
of the subheadings set forth above appear to describe the
subject merchandise, and classification cannot be determined by
applying GRI 1 alone, reference to the subsequent GRI's is
necessary.
When, as here, goods are prima facie classifiable under two
or more headings, GRI 3 is applicable. GRI 3(a) provides that:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. . . .
Therefore, the inquiry in the instant case centers on the
determination of which of the competing provisions most
accurately describes the subject wood pyramids and candlestick
holders.
The Explanatory Notes to the HTSUSA, which constitute the
official interpretation of the tariff at the international level,
provide further guidance in determining the scope of each
provision. With regard to Heading 9505, HTSUSA, the provision
for festive articles, Explanatory Note (A) to Heading 9505,
HTSUSA, at page 1590, states that the heading covers:
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally made
of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal
foil, glass fibre, etc. for Christmas trees
(e.g., tinsel, stars, icicles), artificial
snow, coloured balls, bells, lanterns, etc.
Cake and other decorations (e.g., animals,
flags) which are traditionally associated
with a particular festival are also
classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers,
Christmas stockings, imitation yule logs.
It is Customs' position that an article by its shape,
design, ornamentation and appropriate use in conection with a
recognized festive holiday, is an article that falls under
Heading 9505, HTSUSA, In the instant case, the "Old World
Pyramids" and the hand-carved wood candlestick holders are
ornamental examples of German woodworking craftmanship. Although
the candlestick holders and some of the larger wood pyramids are
equipped to hold burning candles, all of the merchandise is
primarily decorative and ornamental in nature. The articles are
intended to be displayed in the home during the Christmas season,
since they depict scenes (such as nativity scenes and angel
scenes) which have traditionally been associated with the
Christmas season. Moreover, they are marketed and sold to the
consumer during Christmas.
With regard to Heading 9405, HTSUSA, this provision covers
non-electrical lamps and lighting fittings. Articles included in
this heading are generally designed for the illumination of a
room. Based on the information you submitted and our own
examination of the goods, we have determined that the sample
pyramids and candlestick holders are not primarily used for
illumination. In the case of the larger wood pyramids, the
movement of the pyramid blades is dependent upon the rising heat
of burning candles. However, some of the small wood pyramids do
not have holders for candles and the blades are designed in such
a way that they operate by the force of the wind. None of the
pyramids and candleholders are imported and sold with candles.
Furthermore, these articles are not meant to be used in the home
as primary sources of light. Due to the size of the wood blades
at the top of the wood pyramid, they are susceptible to scorching
or combustion if the candles remain lit for any length of time.
The candlestick holders are made of wood with handcarved wood
figures decorating the base of the holder. While they are
decorative articles which are designed to hold candles, they are
also subject to combustion if they remain lit for any extended
period of time. Thus, the amount of time that the pyramids and
the candlestick holders are actually used to provide light is
relatively insignificant to the amount of time that they are used
as Christmas ornaments.
When comparing the two competing four digit headings, it is
our position that both the wood pyramids and the candlestick
holders should be classified under Heading 9505, HTSUSA. Since
Heading 9505.10, HTSUSA, applies specifically to Christmas
decorations, while 9405.40, HTSUSA applies generally to lamps and
lighting fittings, it is our position that the Christmas article
provision more specifically describes the sample articles at
issue.
The final issue to address is which eight digit category
provides for the wood pyramids and candlestick holders. To
qualify as a Christmas ornament under subheading 9505.10.15 or
9505.10.25, HTSUSA, Customs requires that the article be a tree
ornament and must satisfy the following three criteria: (1) that
the item is marketed and sold as a Christmas tree ornament; (2)
that there is some method, generally a loop attached to the top,
to secure or hang the item on a tree; (3) that the item is not
too big or too heavy to be hung or attached to a tree. Since
none of the articles at issue have a loop attached to the top to
fasten them to a Christmas tree, they are precluded from
classification under the subheading 9505.10.15, HTSUSA, which
provides for Christmas ornaments. All other Christmas decorative
articles which are not nativity scenes and figures thereof and
which are not designed for the tree are classifiable under the
provision for "Articles for Christmas festivities: Other," under
subheading 9505.10.4000 or 9505.10.5000, HTSUSA, depending upon
the constituent material of the article.
HOLDING:
Based on the foregoing analysis, the subject wood pyramids
and Christmas candlestick holders are properly classifiable under
subheading 9505.10.5000, HTSUSA, the provision for Christmas
articles, other, of other than plastic. Items classified under
this subheading are subject to a duty rate of 5.8 percent ad
valorem.
The pre-entry classification determination is hereby
modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
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