HQ 951420: Modification of NYRL 862016; Porcelain figurines; Sisal tree; Heading 9505, HTSUSA, Festive articles; Heading 3926, HTSUSA, Other articles 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 951420

                        October 31, 1992

CLA-2 CO:R:C:F 951420 LPF

CATEGORY: Classification

TARIFF NO.: 9505.10.50, 3926.40.00

Ms. April Hartshorn
Import Manager
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344

RE:  Modification of NYRL 862016; Porcelain figurines; Sisal     
     tree; Heading 9505, HTSUSA, Festive articles; Heading 3926,
     HTSUSA, Other articles of Plastics.

Dear Ms. Hartshorn:

     In New York Ruling Letter (NYRL) 862016, issued May 1, 1991,
porcelain figurines and a sisal tree, from the Philippines, were
classified in subheading 9505.10.50, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), as "Festive, carnival or
other entertainment articles,...: Articles for Christmas
festivities and parts and accessories thereof: Other [than
Christmas ornaments]: Other."  We have reviewed that ruling and
have found it to be partially in error.  The porcelain figurines
were properly classified.  The correct classification of the
sisal tree is as follows.

FACTS:

     The article at issue, known as a sisal tree (Item #13341),
is composed of polyvinyl chloride (PVC) and stands on a porcelain
base.  It is approximately three inches in height and may be
imported as part of various figurine assortments.

ISSUE:

     Whether the sisal tree is classifiable in heading 9505 as a
festive article or in heading 3926 as an other article of
plastic.










                               -2-

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  Most imported 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.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, 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.

     Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles.  The EN's to 9505 indicate that the
heading covers:

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

               (1) Decorations such as 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, coloured
               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....

                             *  *  *

     In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:

     1.   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);







                               -3-



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

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

     An article's satisfaction of these three criteria is
indicative of classification as a festive article.  The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
     
     Customs will consider articles, such as the sisal tree, to
be made of non-durable material since it is not designed for
sustained wear and tear, nor is purchased because of its extreme
worth or value (as would be the case with a decorative, yet
costly, piece of art or crystal).  In addition, the article's
primary function is decorative, as opposed to, utilitarian.

     However, when examining the sisal tree, as a whole, it is
evident that the article is not traditionally associated or used
with the particular festival of Christmas.  The sisal tree,
instead, may be used with various figurine assortments or sets. 
Customs does not consider the sisal tree to be a Christmas tree
which would be classifiable in 9505, as a traditional, festive
article.

     Because the sisal tree is not classifiable in 9505 as a
festive article, it must be classified elsewhere.  Heading 3926
provides for other articles of plastics or materials of headings
3901 to 3914.  Since the article is primarily composed of plastic
and is ornamental, it is classifiable in subheading 3926.40.00.

HOLDING:

     The PVC sisal tree is classifiable in subheading 3926.40.00,
HTSUSA, as "Other articles of plastics and articles of other
materials of headings 3901 to 3914: Statuettes and other
ornamental articles."  The general column one rate of duty is 5.3
percent ad valorem.










                               -4-

     Although the remainder of the merchandise in NYRL 862016 was
properly classified, we clarify the following.  The caroler
figurines (Item #13207) and the couples figurines (Item #13213),
are classifiable in subheading 9505.10.50, as festive articles,
only when imported as part of an assortment wherein a Santa Claus
figurine provides the assortment's essential character (pursuant
to EN VII to GRI 3(b)).  Accordingly, Item #13207, imported
together, as an assortment, with a Santa Claus figurine, is
classifiable in subheading 9505.10.50, while Item #13213, without
a Santa Claus figurine, is classifiable in subheading 6913.10.50.

     We note that articles classified in 3926.40.00, 6913.10.50
and 9505.10.50 are eligible for duty free treatment under the
Generalized System of Preferences (GSP) provided they meet the
requirements of General Note 3(c)(ii), HTSUSA.

     NYRL 862016 is modified accordingly.

                         
                                   Sincerely,


                                        
                                   John Durant, Director
                                   Commercial Rulings Division