HQ 957393: Application for Further Review of Protest No. 5501-94-100305, concerning the tariff classification of a string ofbeads of plastics

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 957393

                        November 20, 1995


CLA-2   RR:TC: FC   957393   ASM

CATEGORY:   Classification

TARIFF NO.: 9505.10.2500  

Port Director
P.O. Box 619050
DFW Airport, Texas   75261-9050

     RE:   Application for Further Review of Protest No.  5501-94-100305,
              concerning the tariff classification of a string of
beads of plastics

Dear Sir:

     This is a decision on a protest, against the decision of
Customs port of Dallas, in the classification of merchandise
liquidated on July 15, 1994.

FACTS:

     Entry was made in 1994 of items identified by the Protestant
as "garlands of a type for Christmas trees" (items 2192QR, 2192S,
219WAB, 25601G/C, 25601S/C, 25604BO/G, 25604R/G, 25604R/GRN),
under subheading 9505.10.2500, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), a provision for festive
articles, dutiable at 5 percent ad valorem.   At liquidation,
Customs classified these articles under subheading 3926.90.3500,
HTSUSA, articles of plastics, articles thereof [of beads], not
elsewhere specified or included, dutiable at 6.6 percent ad
valorem. 

ISSUE:

     Whether the subject merchandise, strands of beads identified
as items 2192QR, 2192S, 219WAB, 25601G/C, 25601S/C, 25604BO/G,
25604R/G, 25604R/GRN, are classifiable as  "festive articles"
under subheading 9505.10.2500, HTSUSA, or "articles of beads,"
under subheading 3926.90.3500, HTSUSA.
                              - 2 -


LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's).  The systemic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.  The Explanatory Notes to the Harmonized
Commodity Description and Coding System (EN's), which represent
the official interpretation of the tariff at the international
level, facilitate classification under the HTSUSA by offering
guidance in understanding the scope of the headings and GRI's.

     The Protestant contends that the strands of beads should be
classified as Christmas tree ornaments in subheading
9505.10.2500, HTSUSA.   In the protest, it is stated that the
beads are packaged for retail sale with a white, green, and red
header with snowflakes printed on it.  The cardboard header
states "Seasonal Shop."

     There are three criteria for merchandise to be classified as
festive articles, which are as follows:

          1.  The item is of non-durable material or, generally,
is not
          purchased because of its extreme worth, or intrinsic
value
          (e.g., paper, cardboard, metal foil, glass fiber,
plastic,
          wood);

          2.  The item functions primarily as a decoration (e.g.,
its
          primary function is not utilitarian); and

          3.  The item is traditionally associated or used with a
particular 
          festival (e.g., stockings and tree ornaments for
Christmas, 
          decorative eggs for Easter).

     The subject articles meet the first criterion because they
are of non-durable material and are not purchased for their
extreme worth.  Further, the item functions primarily as a
decorative garland to be used on a Christmas tree.   A Christmas
catalog was submitted which demonstrates that strands of beads,
similar to those at issue, are marketed during the Christmas
holiday season, primarily for use as a decoration, i.e., as a
Christmas tree garland.  Thus, as Christmas tree ornaments, the
merchandise is traditionally associated with the Christmas
holiday and festivities and should be classified as "festive
articles" under heading 9505, HTSUSA.
                              - 3 -


     In order for merchandise to be classified as Christmas tree
ornaments, it is necessary to consider the following criteria:

          1.  The item is advertised and sold as a Christmas tree
ornament;

          2.  There is some method, generally a loop attached to
the top,
               to hang the item on a tree; and

          3.  The item is not too big or too heavy to be hung or
attached to a tree.

     The red and green header and the words "Seasonal Shop" in
the circumstances of this case indicate that these articles are
intended to be sold as Christmas decorations.  The articles are
in lengths of 9 feet and 12 feet which is consistent with use as
a Christmas tree garland.  A shorter length might be used for
costume jewelry or very long lengths could have multiple uses. 
As such, this type of merchandise is identifiable as a Christmas
tree garland, and should be classified as a Christmas tree
ornament under subheading 9505.10.2500, HTSUSA.

HOLDING:

     The subject merchandise, is properly classified under
subheading 9505.10.2500, HTSUSA, a provision for "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: Christmas ornaments: Other: Other," dutiable at  5
percent ad valorem.

     Since reclassification of the merchandise as indicated above
would result in a lower rate of duty, you are instructed to allow
the protest in full.  A copy of this decision should be attached
to the Form 19, Notice of Action.

     In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
Protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information
Act, and other public access channels.

                              Sincerely,




                              John Durant, Director
                              Tariff Classification
                              Appeals Division