CLA-2 CO:R:C:F 957145 GGD
Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, New York 10010-2872
RE: "Bradley - The Christmas Bubble Bear Ornament;" Christmas
Ornament of Plastic
Dear Ms. Salgo:
This is in response to your inquiry of October 6, 1994,
concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of an article identified
as "Bradley - The Christmas Bubble Bear Ornament," imported from
China. A sample and photographs were submitted with your
request.
FACTS:
The article at issue, identified by item no. L-1, consists
of a toy bear, wearing a red coat with white trim, and a red and
white cap (all of which are composed of plastic). The article
also contains electrical components which enable the bear to
"blow bubbles." The item weighs approximately 16 ounces (with
bubble solution), measures approximately 5-1/2 inches in height,
is mounted on a platform (which may be rested on a tree branch),
and has a hanger on top, allowing the item to be suspended for
decoration. The description on the packaging indicates that the
item is marketed and sold as a Christmas ornament.
ISSUE:
Whether the article is classified in heading 9505, HTSUS, as
a Christmas ornament. -2-
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all 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 GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 9505, HTSUS, provides for, among other items,
festive, carnival or other entertainment articles. The EN to
heading 9505 states, in part, 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,
HTSUS, 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). -3-
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
We consider the article to be made of non-durable material,
since it is not purchased because of its extreme worth or value.
The item is also primarily decorative in function, although its
bubble-making feature also provides some degree of amusement. With respect to the third criterion, we do not find items such as
toy bears, regardless of their attire, to be traditionally
associated with Christmas. However, as noted above, decorative
articles for Christmas trees (e.g., Christmas tree ornaments) are
traditionally associated with Christmas. Therefore, if this item
qualifies as a Christmas ornament, it is not necessary that it
clearly demonstrate a traditional association with Christmas.
To be classified as a Christmas ornament, Customs requires
that an article meet the following three criteria:
1. that the item be advertised and sold as a Christmas
tree ornament;
2. that there be some method, generally a loop attached to
the top, to hang the item on a tree; and
3. that the item not be too big or too heavy to be hung or
attached to a tree.
We previously noted that the item is advertised and sold as
a Christmas ornament, and that it has a hanger from which it may
be suspended. We also find that the item is not too big or too
heavy to be hung or attached to a tree. It is our determination
that the article qualifies as a Christmas ornament and is
classified in subheading 9505.10.25, HTSUS, the provision for
Christmas ornaments of material other than glass or wood.
HOLDING:
"Bradley - The Christmas Bubble Bear Ornament," identified
by item no. L-1, is classified in subheading 9505.10.25, HTSUS,
the provision for "Festive, carnival or other entertainment
articles...: Articles for Christmas festivities...: Christmas
ornaments: Other: Other." The applicable duty rate is free.
Sincerely,
John Durant, Director
Commercial Rulings Division