us-cbp-cross-rulings-hq-954252•HQ 954252: Lighted Plastic Lawn Ornaments
HQ 954252: Lighted Plastic Lawn Ornaments
us-cbp-cross-rulings-hq-954252HQ 954252: Lighted Plastic Lawn OrnamentsGuidance
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 954252
November 15, 1993
CLA-2 CO:R:C:F 954252 ALS
CATEGORY: Classification
TARIFF NO.: 3926.40.0000
Mr. Nic Adams
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343
RE: Lighted Plastic Lawn Ornaments
Dear Mr. Adams:
This is in response to your company's request of April 29, 1993, addressed
to our New York Seaport Area Office, requesting a binding ruling as to certain
lighted lawn ornaments, your code q4883. A sample of the article was included
with the request.
FACTS:
The article consists of five snowmen, four sets of reindeer and a Santa
on a sleigh. It is two dimensional. It is made of high-impact weather resistant
styrene. Light bulbs and electric supply cords are supplied. Each ornament is
designed with a triangular stake, which is pushed into the snow or ground. Light
bulbs in sockets fit into an opening in the base of each ornament at the top of
the stake and just below the pictorial representation. Once in place the light
bulb are shielded by reflectors which snap into the stake over the bulb opening.
ISSUE:
What is the classification of the subject article?
- 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules of
Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in accordance with
the terms of the headings and any relative section and chapter notes. If GRI
1 fails to classify the goods and if the heading and legal notes do not otherwise
require, the remaining GRI's are applied, taken in order.
Heading 9505 provides for festive, carnival, and other entertainment
articles. The Explanatory Notes (EN) to the Harmonized System which express the
views of the international classification experts indicates that the heading
covers:
(A) Festive, carnival and 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.
Articles classifiable in heading 9505, HTSUSA, tend to have no other
function than decoration. Such articles are, in accordance to Additional U.S.
Rule of Interpretation 1(a), classified based on their use in the United States
in the absence of special language or context which otherwise requires.
While the subject article is decorative and its pictorial representations
may be generally associated with the winter season of the year, we note that they
are not specifically - 3 -
festival related. In addition, we note that Note 1(t) to Chapter 95, HTSUSA,
as well as the EN's to heading 9505, state that the chapter (or heading) excludes
electric garlands of all kinds (heading 9405). As the electric portion of the
subject article qualifies as an electric garland, it is not classifiable in
heading 9505 and must be elsewhere classified.
Heading 9405, HTSUSA, provides for lamps and lighting fittings, The EN's
to heading 9405 indicate that the heading includes specialized lamps, such as
electric garlands, including those fitted with fancy lamps for carnival or
entertainment purposes or for decorating trees. Because the article fits this
description, it is classifiable in heading 9405.
The remaining portion of the article, composed of plastic would be
classifiable in heading 3926, the provision for other articles of plastic.
Since the article is composed of two items and no heading provides for the
article as a whole, it is not classifiable at the GRI 1 level. Thus, we must
refer to GRI 3. GRI 3(a) provides that goods which are classifiable under two
or more headings are classified under the heading which provides the most
specific description of the goods. However, all such headings are regarded as
equally specific when each refers to only part of the goods. Since that is the
case with the instant article we cannot classify the articles by reference to
GRI 3(a) but must refer to GRI 3(b).
GRI 3(b) provides that articles made up of two different components and
goods put in sets for retail sale, which cannot be classified by reference to
GRI 3(a), shall be classified as if they consisted of the component which gives
them their essential character. The EN covering GRI 3(b) indicates that "[t]he
factor which determines essential character will vary as between different kinds
of goods. It may, for example, be determined by the nature of the material or
component, its bulk, quantity, weight value, or by the role of a constituent
material in relation to the use of the goods."
In the instant case, we have concluded that the article meets the
definition of a set and that the plastic components thereof give the article its
essential character. Each set, which forms a christmas display is imported in
a retail package, and is shipped to the retail purchasers without repackaging.
The decorative or ornamental function they perform, the primary - 4 -
purpose of the article, can clearly be performed, at least during daylight hours,
without the lights. The addition of lights merely permit the plastic components
to perform that function during non-daylight hours. Accordingly, the article
is classifiable according to the heading which covers the plastic component
thereof.
HOLDING:
Plastic lighted lawn ornament sets composed of plastic components as
described above and electric garlands are classifiable in subheading
3926.40.0000, HTSUSA, which provides for statuettes and other ornamental articles
of plastic. Such articles are subject to a general rate of duty of 5.3 percent
ad valorem.
Your sample is returned.
Sincerely,
John Durant, Director
Commercial Rulings Division
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