CLA-2 R:C:F 957516 GGD
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, New York 10038
RE: Reconsideration of NYRL 803640; "Easter Trees" with
Ornaments; GRI 3 Sets; Not Festive Articles
Dear Ms. Shoule:
This letter is in response to your request of December 30,
1994, for reconsideration of New York Ruling Letter (NYRL)
803640, issued November 22, 1994, concerning the classification
under the Harmonized Tariff Schedule of the United States (HTSUS)
of items identified as "Easter Trees" with ornaments, imported
from China. Samples were submitted with the original ruling
request and have been forwarded to this office.
FACTS:
In NYRL 803640, Customs classified the articles in
subheading 6702.90.6500, HTSUSA, the provision for "Artificial
flowers, foliage and fruit and parts thereof; articles made of
artificial flowers, foliage or fruit: Of other materials: Other:
Other," with an applicable duty rate of 17 percent ad valorem.
Each of the two samples, identified by style nos. 4095 and
4097, resembles a leafless deciduous tree measuring approximately
18 inches in height. The trunk and branches of each style are
composed of wire wrapped with paper strips in a variety of
colors. The trunks of the trees are embedded in plaster weighted
bases, each surrounded by a plastic picket fence. Also included
with each style are small ornaments, each having a small loop of -2-
string permitting suspension from the tree branches. The 18
colorful ornaments included with style no. 4095, consist of
wooden rabbits, ducks, chickens, and eggs. Style no. 4097
includes 24 variously colored plastic eggs, which may be opened
to insert surprises.
ISSUES:
1) Whether the articles are classified in heading 9505,
HTSUS, as festive articles.
2) If not classifiable as festive articles, whether the
items are classified in heading 4420, HTSUS, as statuettes and
other articles of wood; in heading 3926, HTSUS, as statuettes and
other articles of plastics; or in heading 6702, HTSUS, as
artificial foliage.
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 ENs to
heading 9505 state, 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. -3-
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).
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 "Easter trees" and ornaments to be made of
non-durable material (since they are not designed for sustained
wear and tear, nor are they purchased because of their extreme
worth or value). The items are also primarily decorative in
function.
With respect to the third criterion, however, we find that
"Easter trees" - unlike decorative Easter eggs - are not
traditionally associated with Easter. They are not the same
types of articles cited in the ENs as examples of traditional,
festive articles. In light of the above, the items are not
classified under heading 9505, HTSUS, and must be classified
elsewhere.
As previously noted, each of the two styles essentially
consists of an Easter tree and its ornaments. The articles
cannot be classified by reference to GRI 1 because the components
in each style are classifiable in different headings. The tree
component in each style is classifiable in heading 6702, HTSUS,
while the ornaments for style nos. 4095 and 4097 are classifiable
in headings 4420 and 3926, HTSUS, respectively.
In pertinent part, GRI 2(b) states that: -4-
[t]he classification of goods consisting of more than
one material or substance shall be according to the
principles of rule 3.
GRI 3(a) directs that the headings are regarded as equally
specific when each of the headings refers to part only of the
items in a set put up for retail sale. Therefore, to determine
under which provision the article will be classified, we look to
GRI 3(b), which in pertinent part states that:
goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
Explanatory Note VIII to GRI 3(b) provides the following guidance
concerning the essential character determination:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material
or component, its bulk, quantity, weight or value, or
by the role of a constituent material in relation to
the use of the goods.
It is apparent that, with its base, the "Easter tree" is the
component of greatest bulk, weight, and value. Further, the tree
provides the means by which the ornaments may be suspended and
displayed. Thus, the "Easter tree" component gives the whole
article its essential character.
Among other items, heading 6702, HTSUS, provides for
artificial foliage. The American College Dictionary (1970),
defines "foliage" in pertinent part as "3. the representation of
leaves, flowers, and branches in architectural ornament, etc."
Subheading 6702.10, HTSUS, covers artificial foliage of plastics,
while subheading 6702.90, covers artificial foliage of other
materials. As noted above, diverse materials comprise the tree
components, (i.e., wire, paper strip, plaster base, and plastic
picket fence). Although the plastic fence surrounding the
weighted base is highly visible, it amounts to only a small
fraction of the weight and value of each entire article. It
would be inaccurate to classify the items as artificial foliage
of plastics. We thus find that the "Easter trees" and ornaments
are classified in subheading 6702.90.6500, HTSUSA, as artificial
foliage of materials other than plastics, and other than feathers
and man-made fibers. -5-
HOLDING:
The "Easter trees" and ornaments, identified by style nos.
4095 and 4097, are classified in subheading 6702.90.6500, HTSUSA,
the provision for "Artificial flowers, foliage and fruit and
parts thereof; articles made of artificial flowers, foliage or
fruit: Of other materials: Other: Other." The applicable duty
rate is 17 percent ad valorem.
NYRL 803640, dated November 22, 1994, is hereby affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division