HQ 089359: Classification of Christmas ornaments; Heading 9505

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 089359

                         August 1, 1991

CLA-2 CO:R:C:T 089359

CATEGORY: Classification

TARIFF NO.: 9505.10.2500

Ms. Lorraine Dugan
Associated Merchandising Corporation
1440 Broadway
New York, New York 10018

RE: Classification of Christmas ornaments; Heading 9505

Dear Ms. Dugan:

     In your letter of February 15, 1991, you requested tariff
classifications for certain ornaments to be imported from Taiwan
for a client of yours.  You submitted four samples along with
your request, as well as descriptive literature.

FACTS:

     The advertising material submitted with your letter shows
tha samples hanging on Christmas trees decorated in the style of
a bygone era.  They are all small, light-weight items.

     Style 87286 is a 3 1/2 inch flat bell-shaped ornament made
of 100 percent polyester and metallized colored yarns twisted
into cords.  The metallized yarns are colored blue, red, aqua,
gold and purple.  A gold-colored textile bow, a gold-colored
textile hanging loop, and a gold-colored tiny metal bell are
attached to the top of the bell.

     Style 81335MU is a 3 inch styrofoam heart covered with
polyester knit strips and foil twisted into a cord-like structure
with a hanging loop attached at the top.  Its colors are purple,
turquoise, red, blue and green.

     Style 81207B is a 70 millimeter styrofoam heart covered
with polyester and metallic cord twisted into a cord-like
structure.  Its colors are cream, pale green, pale peach and
gold.  There is a hanging loop at the top and a tassel at the
bottom of the same material.
     Style 81335GOS is a 3 inch styrofoam heart covered with
twisted metallized yarns into a cord-like structure, with a
hanging loop at the top.  Its colors are silver and gold.

ISSUE:

     Are these articles classified under the provision for
festive articles in Heading 9505?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.

     Heading 9505, HTSUSA, provides for, inter alia, festive
articles, including articles for Christmas festivities.

     The Explanatory Notes (EN), the official interpretation of
the tariff at the international level, state, in relevant part,
that:

               (A) Festive, carnival or other entertainment
                   articles, which in view of their intended use
                   are generally made of non-durable material.
                   They include:

                         (1) Articles such 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, colored 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.

               *                      *                      *

     The EN specifically include decorative articles for
Christmas trees among the articles deemed exemplars of Heading
9505, therefore the four samples are appropriate for
classification within Heading 9505 as festive articles.
Subheading 9505.10, HTSUSA, covers articles for Christmas
festivities and parts and accessories thereof.  The four samples
are classified within this subheading at the six-digit level.

     Subheadings 9505.10.25 covers Christmas ornaments of
materials other than glass and wood.  The Customs Service
requires that the following three-prong test be met in order to
qualify for classification within this eight-digit subheading:

               (1) The item must be advertised and sold as a
                   Christmas tree ornament;

               (2) There must be a method of hanging the item on
                   a Christmas tree, generally a loop attached to
                   the top; and

               (3) The item must not be too big nor too heavy to
                   be hung on or attached to a Christmas tree.

     The four samples meet the reqirements set forth above.  The
advertising literature submitted shows that they are advertised
and, presumably, sold as Christmas ornaments.  All four have
hanging loops at the top for attachment to Christmas trees.  All
of the samples are light enough and small enough to be hung on
Christmas trees.  We conclude that they are classified under
subheading 9505.10.25, HTSUSA.

HOLDING:

     The instant samples are classifed in subheading
9505.10.2500, HTSUSA, dutiable at the rate of 5 percent
ad valorem.  Under subheading 9902.95.05, HTSUSA, duty on certain
Christmas ornaments (i.e., Christmas ornaments other than
ornaments of glass and wood, provided for in subheading
9505.10.25) has been temporarily suspended, effective for entries
made on or before September 30, 1990.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division