CLA-2 CO:R:C:F 953507 LPF
Ms. Laurie Everill
Customs Specialist
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001
RE: Decorated Christmas trees, wreaths, and garlands; Subheading
9505.10.40, Festive articles, Articles for Christmas
festivities, Of plastics; HRL 950999.
Dear Ms. Everill:
This is in response to your letter of February 24, 1993, on
behalf of J.C. Penney Purchasing Corporation, regarding the
classification of artificial Christmas trees, wreaths, and garlands
under the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Photographs were submitted for our examination. The
Value and Marking Branch of our office will respond separately to
you regarding the marking issue.
FACTS:
The artificial trees, wreaths, and garlands are made of
polyvinyl chloride evergreen and pine needle leaves and branches.
They will be imported into the U.S. decorated with various hanging
ornaments, ribbons, artificial foliage, and lights. The
merchandise, which will be displayed in the J.C. Penney stores
solely for decorative and marketing purposes, includes the
following:
1) 7 and 5 foot Christmas trees (Lot #7448 and #7449)
including ribbons, plastic balls, plastic pine cones, metal
Santa ornaments, red foil balls, plastic drum ornaments, and
holly berries with leaves;
2) 40 and 30 inch wreaths (Lot #7452 and #7453) including
ribbons, plastic berries, and plastic pine cones;
3) 10 foot garlands (Lot #7450) including ribbons and plastic
berries;
4) 10 foot garlands (Lot #7451) including plastic berries,
ribbons, plastic pine cones, and a rod iron stand;
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5) wreaths (Lot #7454) including ribbons, berries with leaves,
pine cones, and a rod iron stand;
6) 7 and 5 foot Christmas trees (Lot #7461 and #7462)
including plastic ball ornaments, ribbons, bows, styrofoam
ornaments, and icicle spiral ornaments;
7) 10 foot garlands (Lot #7463) including plastic ball
ornaments, ribbons, bows, and icicle ornaments;
8) 7 and 5 foot Christmas trees (Lot #7455 and #7496)
including ribbons, berries, and styrofoam ball ornaments;
9) 30 inch wreaths and 10 foot garlands (Lot #7459 and #7456)
including berries, ribbons, and styrofoam ball ornaments;
10) garlands (Lot #7457) including ribbons, ball ornaments,
and a rod iron stand;
11) wreaths (Lot #7460) including ribbons, berries, and a rod
iron stand; and
12) wreaths (Lot #7464) including berries, lights, and a
deer head centerpiece.
ISSUE:
Whether the articles are classified, in their entirety, in
subheading 9505.10.40, HTSUSA, as festive articles, articles for
Christmas festivities, other, of plastics or are classified in
separate HTSUSA headings providing for their individual components.
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. In the event that the goods cannot be classified solely on
the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may then be applied. 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:
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(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 articles are made of non-durable material. Customs
will consider these articles, of artificial foliage, 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).
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Next, the articles' primary function is decorative, as opposed
to, utilitarian. It is apparent, they serve no useful function
besides their role as decoration.
Finally, when examining the trees, wreaths, and garlands, as
a whole, it is evident that the articles are traditionally
associated or used with the particular festival of Christmas.
Artificial Christmas trees are cited in the EN's to 9505, as
exemplars of traditional, festive articles. Furthermore, 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.
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 artificial wreaths and
garlands at issue in this case are of the type described in HRL
950999. Although decorated, because the merchandise is still
identifiable and distinguishable as Christmas trees, wreaths, and
garlands, it is classifiable in 9505.10. See GRI 3(b) indicating
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that composite goods consisting of different materials or made up
of different components are classified by the component which gives
them their essential character.
As for the proper classification at the eight digit subheading
level, the articles do not meet the criteria for Christmas
ornaments. See HRL 950999, supra.
Subheading 9505.10.40, covers other Christmas articles of
plastics, while subheading 9505.10.50, covers other Christmas
articles made of other materials. As the trees, wreaths, and
garlands are composed of plastic, they are classifiable in
subheading 9505.10.40.
HOLDING:
The decorated Christmas trees, 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