HQ 085510: Christmas Tree Ornaments

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 085510

                        November 20, 1989

CLA-2  CO:R:C:G:  085510 DPS

CATEGORY:  Classification

TARIFF NO.:  9505.10.1500


Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y.  10010

RE: Christmas Tree Ornaments

Dear Ms. Salgo:

     Your letter of July 24, 1989, to our New York office has
been referred to this office for reply concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), of your item J 7614, which you
describe as "Wizard of Oz" Christmas ornaments.  Samples of the
subject merchandise, which is to be imported from Taiwan, were
submitted with your ruling request.

FACTS:

     The merchandise requiring classification consists of four
Christmas tree ornaments which depict characters from the story,
"The Wizard of Oz."  The subject ornaments are described as
follows: (1) "Dorothy," a 4-1/2 inch tall wooden pullpuppet with
hair and costume trim made of textile material, and a gold loop
attached to the top of the head enabling it to be hung on a tree;
(2) "Scarecrow," a 5-1/4 inch tall wooden pullpuppet with hair
and costume trim made of textile material, and a gold loop
attached to its head; (3) "The Tin Man," a 5-3/4 inch tall wooden
pullpuppet with a gold loop attached to its head enabling it to
be hung on a tree; and (4) "The Cowardly Lion," a 5 inch tall
wooden pullpuppet with textile hair and a gold loop attached to
its head.  The arms and legs of each ornament move when the
string dangling from between each figure's legs is pulled.  The
items are sold and used as ornaments for Christmas trees.




ISSUE:

     Whether the subject articles, described as "Wizard of Oz"
Christmas ornaments, are considered Christmas ornaments,
classifiable under subheading 9505.10.1500, HTSUSA, the provision
for Christmas ornaments of wood.


LAW & ANALYSIS:

     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, and, provided such headings or notes do
not otherwise require, according to the remaining GRI's, taken in
order.  The subheading at issue in this case is:

               (c) 9505.10.1500, 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: of
               wood.

     The Explanatory Notes to the HTSUSA, which constitute the
official interpretation of the tariff at the international level,
provide further guidance in determining the scope of each
provision.  With regard to Heading 9505, HTSUSA, the provision
for festive articles, Explanatory Note 95.05, at p. 1590, states
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.

          ...

For the most part, the items described above which fall under
Heading 9505, HTSUSA, tend to have no function other than
decoration.

     It is Customs' position that an article by its shape,
design, ornamentation and appropriate use in connection with a
recognized festive holiday, is an article that falls under
Heading 9505, HTSUSA.  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.  The submitted samples clearly meet the above
criteria.  They are designed, sold, and used as tree ornaments.
Therefore, pursuant to GRI 1, the four articles described as
"Wizard of Oz" Christmas ornaments are classifiable under
subheading 9505.10.1500, the provision for Christmas ornaments,
made of wood.

     No information was provided as to whether the subject
ornaments are imported together as a set, or separately.
However, such information does not affect their classification,
as they are all considered Christmas ornaments, classifiable
under the provision for Christmas ornaments, subheading
9505.10.1500, HTSUSA.


HOLDING:

     Pursuant to GRI 1, the subject merchandise is classifiable
under subheading 9505.10.1500, HTSUSA, the provision for
Christmas ornaments of wood.  Items classified under this
subheading are subject to a duty rate of 5.1 percent ad valorem.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division