CLA-2 CO:R:C:F 952015 LPF
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Jute cord garland with pine cones, artificial pine foliage,
satin covered balls, candy canes, ribbons, and miniature
sleighs; Heading 9505, festive article; HRL 950999; Not
0604 foliage, branches and other parts of plants.
Dear Mr. Eisen:
This is in response to your inquiry dated May 11, 1992
submitted on behalf of Avon Products, Inc., regarding the proper
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a garland. You submitted a
sample with your request for a binding ruling.
FACTS:
The merchandise at issue is a garland, imported from China
and/or Taiwan, which measures approximately six feet in length
and consists of jute cord to which various decorative ornaments
are attached. The garland includes natural pine cones, red and
green colored satin covered balls, red and white striped plastic
candy canes, red polyester ribbons and miniature replicas of
sleighs, all attached and positioned at various points along the
cord. Artificial pine foliage, approximately three inches long,
is positioned near the base of each pine cone.
A component material breakdown is as follows: pine cones,
40%; vinyl, 15%; satin, 10%; polyester, 10%; wood, 10%; jute,
10%; and plastic 5%.
ISSUE:
Whether the garland is classifiable in heading 0604 as
foliage, branches and other parts of plants, being goods of a
kind suitable for bouquets or for ornamental purposes, or rather
is classifiable in heading 9505 as a festive article.
-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 0604 provides for, inter alia, 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. Note 2 to Chapter
6, HTSUSA, explains that:
Any reference in heading 0603 or 0604 to goods of
any kind shall be construed as including a reference
to bouquets, floral baskets, wreaths and similar
articles made wholly or partly of goods of that kind,
account not being taken of accessories of other
materials....
Thus, when classifying the garland, in its entirety,
including its natural pine cones, heading 0604 may be considered.
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.).
The garland, when imported in this manner, (e.g., pine cones and
artificial pine positioned on a jute cord and accompanied with
miniature sleighs, satin covered balls and candy canes) does not
appear to have the essential character of florists' wares. The
garland is not classifiable within 0604 and must be classified
elsewhere.
-3-
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
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.
First, the garland is made of non-durable material. Customs
will consider an article, such as the garland, 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).
-4-
Next, the article's primary function is decorative, as
opposed to, utilitarian. It is apparent, the garland serves no
useful function besides its role as a decoration.
Finally, when examining the garland, as a whole, it is
evident that the article is traditionally associated or used with
the particular festival of Christmas. In Headquarters' Ruling
Letter (HRL) 950999, issued April 16, 1992, the following
articles were classified in 9505.10.4000 as festive articles for
Christmas festivities: a wreath consisting of artificial pine
tips, plastic berries, artificial holly leaves, natural pine
cones and fiber ribbon; a frosted fir/candle holder wreath with
natural pine cones; and a Canadian pine garland. 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.
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 HRL 950999 is indicative of the
proper classification of the garland at issue in this case. The
instant garland, therefore, is classifiable in 9505.10.
-5-
As for the proper classification of the garland 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 garland does not meet these criteria. Consequently, it
is not classifiable as a Christmas ornament.
Subheading 9505.10.40, covers other Christmas articles of
plastics, while subheading 9505.10.50, covers other Christmas
articles made of other materials. As only a minor portion of the
garland is composed of plastic, it is classifiable in subheading
9505.10.50.
HOLDING:
The garland is classifiable in subheading 9505.10.5000,
HTSUSA, as "Festive, carnival or other entertainment
articles,...Articles for Christmas festivities and parts and
accessories thereof: Other (than Christmas ornaments): Other."
The general column one rate of duty is 5.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division