CLA-2 CO:R:C:F 950999 LPF
Ms. Cynthia R. Babcock
Traffic Manager
Hanford's
1111 Hawthorne Lane
P.O. Box 32666
Charlotte, N.C. 28232-2666
RE: Christmas wreaths and garlands; Festive articles, Articles
for Christmas festivities, Of Plastics in subheading
9505.10.4000; Not artificial flowers, foliage and fruit or
articles made of artificial flowers, foliage or fruit in
chapter 67.
Dear Ms. Babcock:
This is in response to your letter of December 11, 1991, on
behalf of Hanford's, regarding the proper classification of
various wreaths and garlands under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). Samples and catalogs
were submitted for our examination.
FACTS:
The articles at issue, imported from China and Taiwan,
include the following: Item #KC3432, a wreath consisting of
artificial pine tips, plastic berries, artificial holly leaves,
natural pine cones and man made fiber ribbon; Item #TC1034, a
frosted artificial fir/cone garland; Item #TC1035, a frosted
fir/candle holder wreath with natural pine cones; Item #T1161, a
Canadian spruce garland; and Item #TT1281, a Canadian pine
garland.
ISSUE:
Whether the garlands and wreaths are classifiable in heading
9505, as festive articles, or are properly classified elsewhere.
-2-
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. The majority of 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, HTSUSA, 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.
(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....
-3-
To qualify as a festive article of heading 9505, an item
must be both decorative and traditionally associated with a
particular holiday.
Those artificial foliage items which qualify as Christmas
articles of subheading 9505.10 include wreaths, garlands, candle
rings, centerpieces -- complete articles -- made up of foliage
commonly and traditionally associated with Christmas [i.e.,
artificial poinsettias, pine cones, pine needle leaves, evergreen
branches, holly berries, holly leaves, laurel leaves, or
mistletoe (singly or combination thereof)]. (This largely
restates Customs position under the TSUS). These articles can be
further decorated with plastic sleighs, miniature Santas, glass
balls, ribbon, etc. Stylized/modern versions of Christmas
wreaths, garlands, etc. (i.e., those articles decorated with neon
poinsettias, mauve glass balls, etc.) also qualify as festive.
At the present time, based on the information before us,
there is no other artificial foliage traditionally associated
with any other holiday. Hence, only Christmas foliage of the
type described above is classifiable in heading 9505. The rest
is classifiable in Chapter 67.
Note that picks, sprigs, sprays, swags, branches, --
incomplete articles -- no matter what they are made of or what
flower they represent, are all classifiable in Chapter 67 -- the
only exception being mistletoe sprays which are classifiable in
9505.10.
As for the proper classification of the wreaths and garlands
at the eight digit 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 looks to the following three criteria:
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.
The wreaths and garlands do not meet these criteria.
Consequently, they are not classifiable as Christmas ornaments.
-4-
Subheading 9505.10.40, covers other Christmas articles of
plastics. As the wreaths and garlands are made of plastics, they
are classifiable in subheading 9505.10.40.
HOLDING:
The Christmas wreaths and garlands are classifiable in
subheading 9505.10.4000, HTSUSA, as "Festive, carnival or other
entertainment articles,...Articles for Christmas festivities and
parts and accessories thereof: Other (than Christmas ornaments):
Of plastics." The general column one rate of duty is 8.4 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division