CLA-2 CO:R:C:F 089320 SLR
Mr. Douglas Darling
Gladish & Associates
a Division of Seino America
1511 Third Avenue, Suite 808
Seattle, WA 98101
RE: Artificial Holly and Poinsettia Centerpieces and Candle
Rings -- Festive Articles of Heading 9505; Artificial Holly
and Poinsettia Sprays -- Artificial Flowers of Heading 6702.
Dear Mr. Darling:
This is in response to your letter of May 7, 1991, submitted
on behalf of your client, Sullivan, Inc., regarding the proper
classification of various artificial holly and poinsettia
articles under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples and catalogs were forwarded
for our examination.
FACTS:
This ruling concerns the following items: a poinsettia
centerpiece (AN3C BU), poinsettia bush (BH53CR), single
poinsettia spray (ST52), large holly spray (ST192), and holly
candle ring (HOL3). All are constructed with polyester flowers
and leaves with AN3C BU, BH53CR, ST52, and HOL3 having snap-on
plastic stems and berries. Item ST192 includes a wire stem that
has been hand wrapped. Item AN3C BU includes plastic apples,
decorative bows, and painted pine cones adorning the centerpiece.
ISSUE:
Whether the above-described items are classifiable as
festive articles in heading 9505, HTSUSA, and, if not, what
classification is appropriate.
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
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according to the terms of the headings and any relative section
or chapter notes.
Heading 6702, HTSUSA, provides for "[a]rtificial flowers,
foliage and fruit and parts thereof; articles made of artificial
flowers, foliage or fruit." The Explanatory Notes, which
represent the official interpretation of the tariff at the
international level, offer guidance in understanding the scope of
the headings. The Explanatory Note to heading 6702 indicates
that the heading covers:
(1) Artificial flowers, foliage and fruit
in forms resembling the natural products,
made by assembling various parts (by binding,
glueing, assembling by fitting into one another
or similar methods). This category also includes
conventional representations of flowers, foliage
or fruit made up in the manner of artificial
flowers, etc.
(2) Parts of artificial flowers, foliage or fruit
(e.g., pistils, stamens, ovaries, petals, calyces,
leaves and stems).
(3) Articles made up of artificial flowers, foliage
or fruit (e.g., bouquets, garlands, wreaths,
plants), and other articles, for use as trimmings
or as ornaments, made by assembling artificial
flowers, foliage or fruit.
The Note further indicates that this heading does not include:
* * *
(g) Articles clearly identifiable as toys or carnival
articles (Chapter 95).
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Note to heading 9505 indicates that this 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.
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Cake and other decorations (e.g., animals, flags)
which are traditionally associated with a
particular festival are also classified here.
(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.
* * *
Items classifiable as festive articles in heading 9505 tend to
serve no other function than decoration.
The holly candle ring and poinsettia centerpiece are both
decorative and traditionally used at Christmas festivities.
Consequently, they are classifiable as festive articles in
heading 9505.
As for the subject sprays and bush, these items are not
classifiable in heading 9505. In order to be classified as a
"part" of a festive article, the article to which the imported
item is to be attached must itself be classifiable as a festive
article. This is not the case here. The sprays and bush will
most likely be attached to baskets, pots, wicker rings, and
styrofoam bases -- articles themselves not classifiable as
festive articles under the HTSUSA. Accordingly, the sprays and
bush are more properly classifiable in heading 6702, HTSUSA, the
provision for artificial flowers and foliage. The applicable
subheading is 6702.90.35, HTSUSA, which provides for artificial
flowers and foliage and parts thereof, of man-made fibers.
As for the proper classification of the holly candle ring
and poinsettia centerpiece at the subheading level, subheadings
9505.10.10, 9505.10.15, and 9505.10.25 cover Christmas ornaments
of glass, wood, and other, respectively. To qualify as a
Christmas ornament, Customs requires that the following three
criteria be met:
1. that the item is advertised and sold
as a Christmas tree ornament;
2. that there is some method, generally
a loop attached to the top, to hang
the item on a tree; and
3. that the item is not too big or
too heavy to be hung or attached
to a tree.
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The centerpiece and candle ring clearly do not meet
the above-mentioned criteria. Consequently, they are not
classifiable as Christmas ornaments in subheading 9505.10.25.
Subheading 9505.10.30, HTSUSA, covers nativity scenes and
figures thereof. The items at issue are neither nativity scenes
nor parts thereof. Subheading 9505.10.40, HTSUSA, covers other
Christmas articles of plastics. While the centerpiece and
candle ring are made up, in part, of plastic, it is the textile
component which represents the essential character of each item.
The items, therefore, are classifiable in subheading 9505.10.50,
HTSUSA, which provides for other Christmas articles, other (than
of plastics).
HOLDING:
The sprays and bush are classifiable in subheading
6702.90.3500, HTSUSA, which provides for artificial flowers,
foliage and parts thereof: of other materials (other than
plastics): other: of man-made fibers. The applicable rate of
duty is 9 percent ad valorem.
The centerpiece and candle ring are classifiable in
subheading 9505.10.5000, HTSUSA, which provides for festive,
carnival or other entertainment articles; articles for Christmas
festivities: other (than Christmas ornaments): other (than of
plastics). The applicable rate of duty is 5.8 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division