CLA-2 RR:TC:FC 958409 RC
Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: Classification of Mini Village Building Accessories; 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 building accessories. In your latter submission, you
supplied further information relating to the traditional use
during the Christmas season of the mini village building
accessories which would provide a basis for classifying the
articles as festive.
FACTS:
The articles, subject of this ruling request, are mini
village building accessories. They include stock #97914, a wire
birch tree, eight inches in height, wire wrapped in paper with a
wood base. Samples and pictures were attached to your
submission.
ISSUE:
Whether the birch trees packaged and sold as accessories to
the mini village buildings properly fall into heading 9505,
HTSUSA, as accessories to 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, "Festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof.
According to the ENs to Chapter 95, Chapter Note 3 indicates
that:
Subject to Note 1 above, parts and accessories which
are suitable for use solely or principally with
articles of this Chapter are to be classified with
those articles.
The wire birch trees at issue are similar to the figurines
and miscellaneous accessories which are the subject of
Headquarters Ruling Letter (HRL) 957706, issued June 21, 1995.
Those articles were classified in heading 9505, HTSUSA, as
accessories to the mini village buildings.
Although in general, wire birch trees are not traditionally
associated or used with a particular festival, we find they are
principally used as accessories to the traditional mini village
buildings of HRL 958239, HRL 958240, and HRL 958259 issued to
you March 25, 1996. This finding is based, in part, on the
information you have provided regarding packaging and marketing,
which included advertisements, method of display in your stores,
limitation with respect to selling season, etc. Accordingly, it
is our determination that the wire birch trees meet the criteria
for classification as accessories to festive articles.
We find that the wire birch trees are accessories to the
mini village buildings that were 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 wire birch trees are accessories to the mini village
buildings classifiable 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