CLA-2 CO:R:C:G 083788 DSN
Ms. Laura Fumagalli
Dakin, Inc.,
P.O. Box 7746
San Francisco, CA 94120
RE: Classification of padded textile shamrock
Dear Ms. Fumagalli:
This is in response to your inquiry of February 3, 1989, in
which you requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for five articles. This ruling is for the shamrock
produced in Korea. A sample was submitted for review.
FACTS:
The sample at issue is designed in the shape of a shamrock
with the message "Happy St. Paddy's Day!" displayed on the front.
The shamrock is composed of man-made fibers and stuffed with
polyester staple fibers. The shamrock has a bow sewn by the stem
and a metal clip on the back to attach to clothing. You indicate
that the finished product will include a musical chip which will
be activated by squeezing the shamrock. The music will probably
be of an Irish jig.
ISSUE:
Whether the sample at issue is classified under heading
9505, HTSUSA.
LAW AND ANALYSIS:
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including conjuring tricks and
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novelty jokes. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to heading 9505, HTSUSA, states that the
heading covers decorations such as festoons, garlands, Chinese
lanterns, other Christmas decorations, and those articles which
are traditionally associated with a particular festival. The
shamrock at issue is a novelty item like those mentioned above
that is traditionally associated with the celebration of St.
Patrick's Day. The shamrock has no other use than as a festival
article by virtue of having "Happy St. Paddy's Day" displayed on
the front. It is clearly designed as a festive entertainment
article to be attached to one's clothing while celebrating one
particular day. Therefore, the shamrock is classified under
heading 9505, HTSUSA.
HOLDING:
In view of the foregoing, the shamrock at issue is
classified under subheading 9505.90.6000, HTSUSA, which provides
for festive, carnival or other entertainment articles, including
magic tricks and practical joke articles, parts and accessories
thereof, other, other, and dutiable at the rate of 3.1 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division