CLA-2 RR:TC:FC 958259 RC
Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: Classification of Mini Village Buildings; Festive Articles
Dear Ms. Smith:
This is in response to your initial inquiry dated June 15,
1995, and subsequent submission dated February 29, 1996, with
respect to a binding classification ruling, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for mini
village buildings. On October 17, 1995, we sent a letter to your
office requesting further information relating to the traditional
use during the Christmas season of the mini village buildings
which would provide a basis for classifying the articles as
festive. You have supplied the information we requested in your
latter submission.
FACTS:
The articles, subject of this ruling request, are mini
village buildings. They include stock #98021, called Madison
Residence, stock #98022, called Timberline Grist Mill, #98023,
called Newport Antiques, stock #98024, called Concord Railroad
Station, and #98025, called Canterbury Inn. Each building is
made of 60 percent Polyester resin and 40 percent marble powder.
They may be classifiable as agglomerated stone. Samples and a
picture were attached to your submission.
ISSUE:
Whether the poly-resin and marble powder mini village
buildings are classified in heading 6810, HTSUSA, as articles of
artificial stone or in heading 9505, HTSUSA, as festive articles.
LAW AND ANALYSIS:
Classification under the HTSUSA 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 HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Heading 9505, HTSUSA, provides for, among other items,
festive, carnival, and other entertainment articles. The EN to
9505 indicates 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).
Articles classifiable in heading 9505, HTSUSA, tend to serve
no other function than decoration. Further, the motif of an item
is not dispositive of its classification and, consequently, does
not transform an item into a festive article.
The merchandise comprising these collections is similar to,
goods which are the subject of Headquarters Ruling Letter (HRL)
957706, issued June 21, 1995.
Although in general, ornamental poly-resin and marble powder
articles are not traditionally associated or used with a
particular festival, we find, like the merchandise in HLR 957706,
these mini village buildings are of the kind traditionally used
during the festival of Christmas. This finding is based, in
part, on the information you have provided regarding marketing,
which included advertisements, method of display in your stores,
limitation with respect to selling season, etc. Accordingly, it
is our determination that the goods meet the criteria for
classification as festive articles. (See also HRL 957706, June
21, 1995; HRL 958245, October 24, 1995).
The poly-resin and marble powder mini village buildings are
classified in subheading 9505.10.5020, HTSUSA, the provision for
"Festive, carnival or other entertainment articles . . . parts
and accessories thereof: Articles for Christmas festivities and
parts and accessories thereof: Other: Other, Other." The
applicable rate of duty is free.
HOLDING:
The poly-resin and marble powder mini village buildings are
classified in subheading 9505.10.5020, HTSUSA, the provision for
"Festive, carnival or other entertainment articles . . . parts
and accessories thereof: Articles for Christmas festivities and
parts and accessories thereof: Other: Other, Other." The
applicable rate of duty is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division