CLA-2 CO:R:C:G 087109 WAW
Mr. John Moriarty
Import Manager
Spearhead Industries, Inc.
9971 Valley View Road
Minneapolis, MN 55344
RE: Dancing Halloween Skeleton Pin
Dear Mr. Moriarty:
This letter is in response to your inquiry, dated April 17,
1990, requesting the tariff classification of a Dancing Halloween
Skeleton pin under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). A sample of the merchandise was
submitted along with your request.
FACTS:
The sample article, designated as Item No. 6165, consists of
a plastic Halloween skeleton pin. The article is approximately
three inches tall. It has a bar-pin attached to the back and is
designed to be worn on clothing. A pull string at the bottom
causes the arms and legs to move in an upwards direction when
pulled. The importer has provided information which indicates
that the article will be marketed and sold as a Halloween costume
accessory.
ISSUE:
Whether the sample merchandise is classified as a festive
article under Heading 9505, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Heading 9503, HTSUSA, provides, in pertinent part, for
"[o]ther toys." Customs has previously held that only comic
buttons with humorous words or sayings are properly classified as
"other toys." Although the subject pin provides minimal
amusement, it is not of a comical nature nor does it feature
humorous words or sayings -- it is simply a novelty pin which
does not meet the requirements for classification in Heading
9503, HTSUSA.
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles, as well as parts and accessories for
these articles. The Explanatory Notes constitute the official
interpretation of the tariff at the international level. The
Explanatory Notes to Heading 9505, HTSUSA, state that the heading
covers the following:
(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.
* * *
Articles classifiable in Heading 9505, HTSUSA, generally tend to
have no other function than decoration.
Although an article may have the design or ornamentation
appropriate for use during a specific holiday, it may still not
qualify for classification in the festive article provision. In
the instant case, the skeleton pin is a decorative article which
by its design and ornamentation is intended to be used during the
Halloween season. It is clear, however, that the class or kind
of goods to which this pin belongs is not traditionally
associated with Halloween. Pins, as a class of merchandise, are
used all year long, and may have a wide variety of motifs, many
of which would not be considered festive. Consequently, the
instant merchandise does not meet the definition of a "festive
article" under Heading 9505, HTSUSA.
Heading 7117, HTSUSA, provides for "[i]mitation jewelry."
Legal Note 10 to Chapter 71, HTSUSA, states 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. . . ." Legal Note 8(a) defines "articles of
jewelry" as follows: "Any small objects of personal adornment
(gem-set or not) (for example, rings, bracelets, necklaces,
brooches, earrings, watch chains, fobs, pendants, tie pins, cuff
links, dress studs, religious or other medals and insignia). . .
." 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 American
Heritage Dictionary, 2nd college edition, 1985, Houghton Mifflin,
defines a brooch as a "large decorative pin or clasp."
In the instant case, the dancing skeleton pin is not
materially different from the pin-on novelty buttons that Customs
has classified as imitation jewelry articles. See Headquarters
Ruling Letter (HRL) 086630, dated July 3, 1990 (a Santa Claus
lite-up button and a Frankenstein lite-up button were both
classified as imitation jewelry articles in subheading
7117.90.5000, HTSUSA). The sample merchandise contains a bar-pin
clasp which is the type of clasp routinely affixed to jewelry
pins or brooches. Moreover, the article is intended to be worn
pinned to clothing for display as an article of personal
adornment. Accordingly, it is Customs view that an article such
as the sample merchandise which is primarily worn as a decorative
article of jewelry, does not meet the definition of a "festive
article" under Heading 9505, HTSUSA, and is properly classified
in the provision for "imitation jewelry" in Heading 7117, HTSUSA.
HOLDING:
In view of the foregoing analysis, it is the determination
of this office that the dancing skeleton pin is properly
classified under subheading 7117.90.5000, HTSUSA, which provides
for imitation jewelry, Other, Other, valued over 20 cents per
dozen pieces or parts. Articles classified under this provision
are subject to a rate of duty of 11 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division