CLA-2 CO:R:C:G 086630 SLR
Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Lite-Up Buttons
Dear Mr. Simon:
This ruling is in response to your letter of March 1, 1990,
on behalf of your client, Russ Berrie and Company, Inc.,
requesting the proper classification of various lite-up buttons
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples produced in Taiwan were provided
for our examination.
FACTS:
The samples forwarded are item number 5802, a Santa Claus
lite-up button, and item number 5803, a Frankenstein lite-up
button. There is a yellow light emitting diode (LED) in Santa's
right hand and two red light emitting diodes (LEDs) are in
Frankenstein's eyes. Within each button there is a printed
circuit board with electronic circuitry powered by two watch-type
batteries. When a switch at the back of either button is
activated, the LEDs start flashing.
The lite-up buttons are 2-1/4" in diameter. The face of
each button is made of base metal to which a paper portrayal of
Santa or Frankenstein has been glued. The back of each button is
made of plastic to which a bar-pin clasp has been affixed.
Item 5802 is said to be representative of five other
Christmas buttons that are to be imported under the same item
number. Item 5803 is said to be representative of five buttons
with a Halloween theme to be imported with the same item number.
-2-
Several Customs rulings have classified novelty buttons as
imitation jewelry articles of Chapter 71, HTSUSA. In your
letter, you maintain that the subject buttons are classifiable as
"other toys" in subheading 9503.90.6000. Alternatively, you
claim that the Christmas buttons are classifiable as "Christmas
ornaments" in subheading 9505.10.2500, HTSUSA, or as "festive
articles" in subheading 9505.10.5000, HTSUSA; and that the
Halloween buttons are classifiable as "festive articles" in
subheading 9505.90.6000, HTSUSA.
ISSUE:
How should the subject buttons be classified under the
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9503, HTSUSA, provides, in pertinent part, for
"[o]ther toys." While the subject buttons provide minimal
amusement, they are not of a comical nature nor do they feature
humorous words or sayings -- they are simply novelty buttons.
Consequently, they are not classifiable in Heading 9503.
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Notes, which represent the official interpretation of
the tariff at the international level, offer guidance in
understanding the headings. The Explanatory Note to Heading 9505
indicates 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.
-3-
(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 function primarily
as decorative articles.
The subject buttons serve to adorn, not to decorate.
Moreover, while the buttons depict holiday motifs, they are not
of the class or kind of merchandise covered by Heading 9505.
Rather, they are worn on the body. Consequently, the buttons
are not classifiable in Heading 9505.
Heading 7117, HTSUSA, provides for "[i]mitation jewelry."
Chapter 71, HTSUSA, Note 10 indicates that "[f]or the purposes of
heading 7117, the expression 'imitation jewelry' means articles
of jewelry within the meaning of paragraph (a) of note 8
above...." Note 8(a) defines "articles of jewelry" as: "Any
small objects of personal adornment (gem set or not) (for example
rings...brooches...)...." A brooch is defined in the Jeweler's
Dictionary, 3rd edition, 1976, published by Jewelers' Circular
Keystone, as: "A piece of jewelry to be worn pinned to clothing,
as at the neck or shoulder, on the breast or hat, or in the
hair."
The subject "lite-up" buttons feature bar-pin clasps (the
type of clasp routinely used on jewelry pins or brooches) and
are worn on the breast. As these articles adorn the body and
present features associated with brooches, they are classifiable
in Heading 7117, HTSUSA, which provides for imitation jewelry.
HOLDING:
The merchandise in issue is classifiable in subheading
7117.90.5000, HTSUSA, which provides for imitation jewelry,
other, other, valued over 20 cents per dozen pieces or parts.
The applicable rate of duty is 11 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division