HQ 086301: Modification of Cleveland District Director Ruling 842501 classifying an artificial Christmas tree

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 086301

                          March 8, 1990

CLA-2  CO:R:C:G:  086301 DPS

CATEGORY:  Classification

TARIFF NO.:  9505.10.2500, 9505.10.4000

Mr. Charles Laber
Silverstri Corporation
2720 North Paulina Street
Chicago, Illinois  60614

RE:  Modification of Cleveland District Director Ruling 842501
     classifying an artificial Christmas tree

Dear Mr. Laber:

     Upon review by our office of District Director Ruling
Letter (DDRL) 842501, Cleveland, Ohio, issued July 11, 1989,
we have determined that the subject artificial Christmas
tree, made primarily of plastic, was improperly classified
under subheading 9505.10.2500 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  This
action is taken pursuant to the Customs Regulations, 19 CFR
Section 177.9(d).  This office hereby modifies DDRL 842501,
and issues this ruling reclassifying the artificial Christmas
tree, made primarily of plastic, under subheading
9505.10.4000, HTSUSA, the provision covering other Christmas
articles, of plastic.

FACTS:

     The submitted sample, an artificial Christmas tree
imported from Taiwan, is stated to be in chief weight and
chief value of PVC.  The stand and center pole are metal, the
leaves are of PVC and are attached to wire branches.  These
branches attach to the center pole with plastic hinges, which
allow the branches to fold up for compact storage.


LAW & ANALYSIS:

     DDRL 842501, dated July 11, 1989, classified the
subject artificial Christmas tree in the provision for other
Christmas ornaments, under subheading 9505.10.2500, HTSUSA.


Upon review of DDRL 842501 and the tariff nomenclature, it is
apparent that another HTSUSA provision more accurately
describes the subject merchandise.

     The General Rules for the Interpretation of the
Harmonized System (GRI's) govern classification under the
Harmonized Tariff Schedule.  According to GRI 1, the primary
consideration in determining whether merchandise should be
classified in a heading should be given to the language of
the heading and any relevant chapter or section notes.
GRI 6 requires application of the same GRI principles at the
subheading level.  The subheadings at issue here are:

     (a) 9505.10.2500, 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.

     (b) 9505.10.4000, 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: Of plastics.


     The distinction between the two subheadings at issue
concerns the scope of the term "Christmas ornaments."
As expressed in several recent Customs Headquarters Rulings,
to qualify as a Christmas ornament, Customs requires that the
following three criteria be met:  (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; and (3) that the item
is not too big or too heavy to be hung or attached to a tree.
Here, the artificial Christmas tree does not meet the
criteria to be considered a Christmas ornament for tariff
classification purposes.  Although the subject tree is
considered to be an "article for Christmas festivities," it
cannot, for classification purposes, be considered a
"Christmas ornament."  Rather, it is properly classifiable as
an other article for Christmas festivities, made of plastic,
under subheading 9505.10.4000, HTSUSA.

HOLDING:

     Pursuant to Section 177.9(d) of the Customs Regulations
(19 CFR 177.9(d)), DDRL 842501, which classified the subject
artificial Christmas tree as a Christmas ornament under



subheading 9505.10.2500, HTSUSA, is hereby modified.
For the reasons set forth above, the subject artificial
Christmas tree is properly classifiable under subheading
9505.10.4000, HTSUSA, as an other article for Christmas
festivities, of plastic.  Items classified under this
subheading are subject to a duty rate of 8.4 percent ad
valorem.  DDRL 842501 is modified accordingly.

     This modification is effective immediately but will have
no retroactive effect.  A copy of this ruling letter is being
circulated to the ports concerned.  A copy of this ruling
letter should also be attached to the entry documents filed
at the time this type of merchandise is imported.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division