HQ 953183: Classification of plastic bunny and chick floral picks; Other articles of plastics, in 3926 HTSUSA; Not 9505 festive articles; HRL's 951143, 088207, 952968

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 953183

                         March 22, 1993

CLA-2 CO:R:C:F 953183 LPF

CATEGORY: Classification

TARIFF NO.: 3926.40.00 

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE:  Classification of plastic bunny and chick floral picks;     
     Other articles of plastics, in 3926 HTSUSA; Not 9505        
     festive articles; HRL's 951143, 088207, 952968

Dear Mr. Sias:

     This is in response to your letter of December 7, 1992,
submitted on behalf of F.W. Woolworth Co., regarding the proper
classification of plastic, floral picks under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  You
submitted samples with your request for a binding ruling.

FACTS:

     The articles at issue, imported from Thailand, are plastic
picks which include, attached to one end, a plastic, flocked
bunny or chick.  The larger picks (style #E-60) are approximately
8 inches in length and include bunnies with an egg, carrot or
"Happy Easter" flag.  The smaller picks (style #E-54) are
approximately 6-1/2 inches in length and include either a bunny
or chick in a plastic flower bed.
 
ISSUE:

     Whether the floral picks are classifiable in heading 9505 as
festive articles, or rather in heading 3926 as other articles of
plastics.

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.


                               -2-

     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.

                             *  *  *

     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.   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.
     
     First, the picks are made of non-durable material.  Customs
will consider articles, such as the picks, to be made of non-
durable material since they are not designed for sustained wear
and tear, nor are purchased because of their extreme worth or
value (as would be the case with a decorative, yet costly, piece
of art or crystal).

     Next, the articles' primary function is decorative, as
opposed to, utilitarian.  It is apparent the picks serve no
useful function besides their role as decoration.


                               -3-

     However, when examining each pick, as a whole, it is evident
that the picks are not traditionally associated or used with a
particular festival.  The picks are not ejusdem generis with
those articles cited in the EN's to 9505, as exemplars of
traditional, festive articles.  On the contrary, the picks may
serve to decorate plants, floral arrangements, etc. throughout
the year, on various occasions.  It currently is our position
that the motif of the picks is not dispositive of their
classification.  Accordingly, an Easter slogan will not transform
these items into festive articles.  See Headquarters Ruling
Letters (HRL's) 951143, issued January 15, 1993 and 088207,
issued June 4, 1991, where articles with Valentine's Day slogans
were classified as other than festive articles.  The subject
articles must be classified elsewhere.

     Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914.  Because the plastic picks
are ornamental, they are classifiable in subheading 3926.40.00.
See HRL 952968, issued January 26, 1993, where plastic picks with
plastic, flocked eggs also were classified in 3926.40.00.

HOLDING:

     The plastic, floral picks are 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.  However, an article classified in subheading
3926.40.00 is eligible for duty free treatment under the
Generalized System of Preferences (GSP) provided it meets the
requirements of General Note 3(c)(ii), HTSUSA.

                                   Sincerely,

                    
                                   
                                   John Durant, Director
                                   Commercial Rulings Division