CLA-2 CO:R:C:F 951416 LPF
Ms. Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, NY 10001-2006
RE: Modification of NYRL 853221; Rattan wreath in 0604, HTSUSA;
Foliage, branches and other parts of plants, of a kind
suitable for bouquets or for ornamental purposes; Not 9505,
festive article.
Dear Ms. Cheung:
In New York Ruling Letter (NYRL) 853221 issued June 25,
1990, a rattan wreath, imported from the Philippines, was
classified in 9505.10.5000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Articles for Christmas festivities
and parts and accessories thereof: Other: Other." We have
reviewed that ruling and have found it to be partially in error.
The correct classification is as follows.
FACTS:
The article at issue, style #06-WF-18-CG, is a rattan wreath
measuring seventeen inches in diameter. From previous
information submitted and from a telephone conversation with your
staff on October 1, 1992, Customs has learned that the article is
decorated with natural pine cones, artificial leaves, natural
hollies, natural fern, seed pods and a bow at the bottom.
Affixed to the top of the wreath is a loop, for hanging.
ISSUE:
Whether the rattan wreath is classifiable in heading 9505 as
a festive article or in heading 0604 as foliage, branches and
other parts of plants, being goods of a kind suitable for
bouquets or for ornamental purposes.
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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.
(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....
* * *
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
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3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
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.
Customs will consider an article, such as the wreath, to be
made of non-durable material since it is not designed for
sustained wear and tear, nor is it purchased because of its
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal). In addition, the article's
primary function is decorative, as opposed to, utilitarian. It
is apparent, the wreath serves no useful function besides its
role as a decoration.
However, when examining the wreath, as a whole, it is
evident that the article is not traditionally associated or used
with the particular festival of Christmas. In Headquarters'
Ruling Letter (HRL) 950999, issued April 16, 1992, various
wreaths and garlands, with artificial foliage, were classified in
9505.10.40 as festive articles for Christmas festivities.
Following is the language from HRL 950999 wherein Customs
explained which types of garlands, wreaths, etc. would be
classifiable in 9505.10 as festive articles for Christmas
festivities.
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.
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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.
It is Customs position that the wreath at issue in this case
is not of the type described in HRL 950999. We note that the
instant wreath is primarily composed of rattan, fern, pine cones,
and holly, all of which are natural, as opposed to artificial,
and that rattan and fern are not foliage traditionally associated
with Christmas. Therefore, the wreath is not classifiable in
9505.
Alternatively, heading 0604 provides for foliage, branches
and other parts of plants, suitable for bouquets or for
ornamental purposes. In this regard, the EN's to 0604 indicate
that the heading includes:
...not only foliage, branches, etc., as such, but
also bouquets, wreaths, floral baskets and similar
articles incorporating foliage or parts of trees,
shrubs, bushes or other plants, or incorporating
grasses, mosses or lichens. Provided that such
bouquets, etc., have the essential character of
florists' wares, they remain in the heading even if
they contain accessories of other materials (ribbons,
wire frames, etc.).
Whereas the wreath is adorned, primarily, with decorative
material that is natural, as opposed to artificial, the article
has the essential character of florists' wares, as referred to in
the EN's, and is classifiable in heading 0604. Because the
foliage apparently is dried, the appropriate subheading is
0604.99.30.
HOLDING:
The rattan wreath is classifiable in subheading 0604.99.30,
HTSUSA, as "Foliage, branches and other parts of plants,...being
goods of a kind suitable for bouquets or for ornamental purposes,
fresh, dried, dyed, bleached, impregnated or otherwise prepared:
Other: Other: Dried or bleached." The general column one rate of
duty provides that the article is duty free.
NYRL 853221 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division