CLA-2 CO:R:C:F 950958 LPF
Ms. Helen Sena
Russ Berrie & Co., Inc.
111 Bauer Drive
Oakland, NJ 07436
RE: Modification of HRL 083965; Wooden Floral Picks in 4420
HTSUSA; Statuettes and other ornaments, of wood; Not 9505
festive articles
Dear Ms. Sena:
In Headquarters Ruling Letter (HRL) 083965 issued June 16,
1989, wooden floral sticks (also known as picks), imported from
Taiwan, were classified in subheading 9505.90.6000, Harmonized
Tariff Schedule of the United States (HTSUSA), as "Festive,
carnival or other entertainment articles,...: Other: Other." We
have reviewed that ruling and have found it to be partially in
error. The correct classification is as follows.
FACTS:
The articles at issue are decorated wooden floral picks
designated #4123, an Easter pick; #4124, a Valentine's Day pick;
and #4125, a Mother's Day pick. The Easter pick consists of a
flat wooden egg attached by a spring to the top of the pick. The
wooden egg is decorated with painted flowers and the words
"You're Egg-stra Special." Pastel colored ribbons form a bow
around the spring. The Valentine's Day pick has a superimposed
bear and is attached to the pick by a spring. The words "I love
you" are written across the bear. Ribbons tie a bow around the
spring. Customs does not have a description or sample of the
Mother's Day pick.
ISSUE:
Whether the floral picks are classifiable in heading 9505 as
festive articles; or rather in heading 4420 as wood marquetry and
inlaid wood; statuettes and other ornaments, of wood.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate 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.
* * *
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
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An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
First, the picks are made of non-durable material. Customs
will consider articles, such as the picks, to be made of non-
durable material since they are not designed for sustained wear
and tear, nor are purchased because of their extreme worth or
value (as would be the case with a decorative, yet costly, piece
of art or crystal).
Next, the articles' primary function is decorative, as
opposed to, utilitarian. It is apparent, the picks serve no
useful function besides their role as decorations.
However, when examining the picks, as a whole, it is evident
that the articles are not traditionally associated or used with a
particular festival. The picks are not ejusdem generis with
those articles cited in the EN's to 9505, as exemplars of
traditional, festive articles. On the contrary, the Valentine's
Day pick may serve to express love or affection not only on
Valentine's Day, but also on other occasions, such as
anniversaries, birthdays, etc. Likewise, the Easter pick may
adorn various articles throughout the spring season. The subject
articles must be classified elsewhere.
Heading 4420 provides, inter alia, for wood marquetry and
inlaid wood; statuettes and other ornaments, of wood. The EN's
to 4420 indicate that the heading covers a wide variety of
articles of wood, including decorative articles, as well as,
statuettes, animals, figures and other ornaments. Because the
wooden picks are ornamental and decorative, they are classifiable
in heading 4420. The applicable subheading is 4420.10.0000.
HOLDING:
The wooden floral picks are classifiable in subheading
4420.10.0000, HTSUSA, as "Wood marquetry and inlaid wood;...
statuettes and other ornaments, of wood...: Statuettes and other
ornaments, of wood." The general column one rate of duty is 5.1
percent ad valorem. We note that the ruling being modified
indicated a general column one rate of duty of 3.1 percent ad
valorem.
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This notice should be considered a modification of HRL
083965 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 083965 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 083965 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division