HQ 957708: "Ceramic Halloween Candle Holders;" Pumpkin Shaped Jack-o'- Lanterns Capable of Illumination; Festive Articles

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 957708

                          July 21, 1995


CLA-2  R:C:F  957708  GGD

CATEGORY:  Classification

TARIFF NO.:  9505.90.6090

Ms. Mona Webster
Target Stores
33 South Sixth Street
Post Office Box 1392
Minneapolis, Minnesota 55440-13092

RE:  "Ceramic Halloween Candle Holders;" Pumpkin Shaped Jack-o'-
     Lanterns Capable of Illumination; Festive Articles

Dear Ms. Webster:

     This letter is in response to your request of January 11,
1995, concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of articles
identified as "ceramic Halloween candle holders," to be imported
from Taiwan.  Samples were submitted with your request.  

FACTS:

     Each of the three samples, identified by style nos. 9-1094
and 9-8714 (2 separate versions), includes or consists of a
pumpkin-shaped jack-o'-lantern in which a candle (not included)
may be placed and lit to illuminate the surrounding area through
classic openings in the face (mouth, eyes, and nose) and top. 
Style no. 9-1094 is a terra cotta candle holder measuring
approximately 2 inches in height.  Style no. 9-8714 is a
porcelain candle holder measuring approximately 6-1/2 inches in
height, with the added decorative feature of either 3 ghosts, or
a witch, skull, and lizard (depending on the style version), that
appear to be escaping from the jack-o'-lantern via the tipped-up,
pumpkin lid.  Style no. 7-0160 (sample not submitted) is said to
be a porcelain candle holder in the shape of 3 jack-o'-lanterns,
measuring approximately 5 inches in height, with 2 protruding
ghosts escaping from the item's top.                               -2-

ISSUE:

     Whether the articles are classified in heading 9505, HTSUS,
as festive articles.

LAW AND ANALYSIS:

     Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all 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.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     Heading 9505, HTSUSA, provides for, among other items,
festive, carnival or other entertainment articles.  The EN to
heading 9505 states, in part, 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.

     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);

     2.   functions primarily as a decoration (e.g., its primary
          function is not utilitarian); and                               -3-

     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 item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.

     We consider the subject articles to be made of non-durable
material (since they are not designed for sustained wear and
tear, nor are they purchased because of their extreme worth or
value).  The items also are primarily decorative in function. 
With respect to the third criterion, Customs classifies jack-o'-
lanterns which are a) of a pumpkin shape or form, and b) capable
of illumination, as traditional Halloween articles.  Although two
of the three styles of the merchandise contain decorative
features in addition to the traditional jack-o'-lanterns (i.e.,
the witch, ghosts, etc.), we do not find these enhancements to be
significant for classification purposes.  The goods are thus
classifiable in heading 9505 as festive articles.  The
appropriate subheading is 9505.90.6090, HTSUSA.

HOLDING:

     The "ceramic Halloween candle holders," identified by style
nos. 9-1094, 9-8714, and 7-0160, are classified in subheading
9505.90.6090, HTSUSA, the provision for "Festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof: Other:
Other, Other."  The applicable duty rate is free.


                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division