HQ 083788: Classification of padded textile shamrock

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 083788

                                   March 30, 1989


          CLA-2 CO:R:C:G  083788 DSN

          CATEGORY:  Classification

          TARIFF NO.:  9505.90.6000

          Ms. Laura Fumagalli
          Dakin, Inc.,
          P.O. Box 7746
          San Francisco, CA 94120

          RE:  Classification of padded textile shamrock

          Dear Ms. Fumagalli:

                This is in response to your inquiry of February 3, 1989, in
          which you requested a tariff classification ruling under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for five articles.  This ruling is for the shamrock
          produced in Korea.  A sample was submitted for review.

          FACTS:

                The sample at issue is designed in the shape of a shamrock
          with the message "Happy St. Paddy's Day!" displayed on the front.
          The shamrock is composed of man-made fibers and stuffed with
          polyester staple fibers.  The shamrock has a bow sewn by the stem
          and a metal clip on the back to attach to clothing.  You indicate
          that the finished product will include a musical chip which will
          be activated by squeezing the shamrock.  The music will probably
          be of an Irish jig.

          ISSUE:

                Whether the sample at issue is classified under heading
          9505, HTSUSA.

          LAW AND ANALYSIS:

                Heading 9505, HTSUSA, provides for festive, carnival or
          other entertainment articles, including conjuring tricks and

















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          novelty jokes.  The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes to heading 9505, HTSUSA, states that the
          heading covers decorations such as festoons, garlands, Chinese
          lanterns, other Christmas decorations, and those articles which
          are traditionally associated with a particular festival.  The
          shamrock at issue is a novelty item like those mentioned above
          that is traditionally associated with the celebration of St.
          Patrick's Day.  The shamrock has no other use than as a festival
          article by virtue of having "Happy St. Paddy's Day" displayed on
          the front.  It is clearly designed as a festive entertainment
          article to be attached to one's clothing while celebrating one
          particular day.  Therefore, the shamrock is classified under
          heading 9505, HTSUSA.

          HOLDING:

                In view of the foregoing, the shamrock at issue is
          classified under subheading 9505.90.6000, HTSUSA, which provides
          for festive, carnival or other entertainment articles, including
          magic tricks and practical joke articles, parts and accessories
          thereof, other, other, and dutiable at the rate of 3.1 percent ad
          valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division