CLA-2 CO:R:C:G 083180
Mr. Ned Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: "Ziggy 1989 Christmas Ornament"
Dear Mr. Marshak:
This letter is in response to your letter, on behalf of
AmToy, Inc., requesting the tariff classification of a "Ziggy
1989 Christmas Ornament", item SSR#8-098. A sample was submitted
with your request.
FACTS:
The figure measures approximately 4.25 inches high and
resembles the "Ziggy" comic strip character. It is constructed
so as to appear to be wearing a green and red outfit; the outfit
is made of synthetic fibers. The item is adorned with a striped
green and red hat and matching stockings. There is a bell at the
end of the hat and each foot. The phrase "HI, FRIEND!" appears
in white letters on the front of the figure, and "1989" is
written in large white numbers on the back of the figure.
"ZIGGY" is written on the right arm. The figure is lightweight
and has an attractive gold cord attached to enable it to be
suspended from a Christmas tree.
ISSUE:
Should this item be classified under heading 9505 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), as a Christmas ornament?
LAW AND ANALYSIS:
Classification under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that
classification is determined first in accordance with the terms
of the heading together with any relevant Section or Chapter
notes.
-2-
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles: parts and accessories thereof. The
succeeding subheadings specifically provide for "Articles for
Christmas festivities..." and "Christmas ornaments". Although
Ziggy is not necessarily a Christmas character, this figure is
decorated in a Christmas theme, i.e. traditional Christmas
colors, bells and the imprint of "1989." The figure has a
string/loop attached to it, it is not too large or too heavy to
be suspended from a Christmas tree, and the figure cannot stand
on its own. This figure is designed, marketed, and sold as a
Christmas tree ornament. In light of these facts, the instant
item is classifiable in Heading 9505.
HOLDING:
The submitted item is classifiable in subheading
9505.10.2500, HTSUSA, which provides for articles for Christmas
festivities and parts and accessories thereof, Christmas
ornaments, other, other. The rate of duty is 5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division