HQ 083258: Classification of Christmas tree ornaments

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 083258

                        November 29, 1989


CLA-2  CO:R:C:G  083258 STB

CATEGORY: Classification

TARIFF NO.: 9505.10

Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y. 10010

RE: Classification of Christmas tree ornaments

Dear Ms. Salgo:

     This letter is in response to your letter of November 1st,
1988, requesting the tariff classification of several Christmas
tree ornaments including a Snowman, textile and porcelain
Santas, and wooden nutcrackers.  Samples were submitted with your
request.

FACTS:

     The Snowman, item number J-8472, measures approximately 6.5
inches high.  The base of the upper body and feet is styrofoam,
with wire legs connecting the feet. The base is entirely covered
with textile.  The item is adorned with a winter stocking cap,
scarf, ear muffs, boots and gloves.  All of these items are
either red and green or green.  The Snowman is holding ski poles
constructed of both wood and styrofoam, and he is wearing
cardboard skis: these items are red in color.  The item is very
lightweight and has a string attached to enable it to be
suspended from a Christmas tree.

     The three textile covered plastic Santas, item number H-
2780, measure approximately 5.5 inches high.  The Santas are
constructed so as to appear to be wearing the customary red Santa
suit.  Each figure is carrying either a gift or wreath, red and
green in color.  These items are lightweight and have strings
attached to enable them to be suspended from a Christmas tree.

     The four porcelain Santas, item number J-380, each measure
approximately 3.5 inches high.  They are mostly red and green in
color and are carrying Christmas like articles and/or gifts.
They are constructed of porcelain and are hollow. They are
lightweight and have strings attached to enable them to be
suspended from a Christmas tree.


                                             -2-

     The three wooden nutcrackers, item number J-9060, measure
approximately 4.25 inches high.  They are painted in red, blue,
green, and yellow.  They possess white beards and hair made from
textile.  Although they are designated as "nutcrackers" in your
letter, they are not functional for that purpose.  They are
lightweight and have strings attached to enable them to be
suspended from a Christmas tree.

ISSUE:

    Should these items be classified under heading 9505, HTSUS,
as Christmas ornaments?

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 together with 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. The
succeeding subheadings specifically provide for "Articles for
Christmas festivities..." and "Christmas ornaments".  All of the
subject items are Christmas-like: they represent Christmas
characters and themes and they are decorated in traditional
Christmas colors.  Moreover, they have strings/loops attached to
them and they are not too large or too heavy to be suspended from
a Christmas tree.  The items are designed, marketed, and sold as
Christmas tree ornaments.  In light of these facts, the instant
items are classifiable in Heading 9505.

     HOLDING:

           The submitted items 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.

                                  Sincerely,




                                  John Durant, Director
                                  Commercial Rulings Division