CLA-2-95:RR:NC:SP:225 C86056
Kimberly Fathauer
A.W.Fenton
P.O. Box 360614
Columbus, Ohio 43236-0614
RE: The tariff classification of Easter Grass from China
Dear Ms. Fathauer:
In your letter dated March 23, 1998 you requested a classification ruling on behalf of your client Consolidated Stores Corporation.
The instant product, item number 23170911H, is 100% polyproplene strip approximately 3 mm wide. The commercial name of the product is "Easter Grass". The inquirer notes that "The Easter Grass comes in colors normally associated with Easter, such as pale pink, yellow and green."
In the past, Customs did not classify the goods in 9505.90.6000 because the only accepted Easter motif was a three dimensional representation of an Easter egg. Second, packaging materials are excluded from 9505. Accordingly, the goods were classified in 5404.90.0000 in NY 890756 dated Oct. 28, 1993.
However, because of Midwest of Cannon Falls and the commercial packaging of the product, you requested that Customs reconsider classification under 9505 as a festive article.
Heading 5404 is part of Section XI. Note 1 (t) of Section XI excludes "Articles of Chapter 95."
However, a Explanatory Note exclusion for Heading 9505 states:
(c) Packagings of plastics or of paper, used during festivals (classified according to constituent materials, for example, Chapter 39 or 48).
Prior to Midwest of Cannon Falls, and based upon the opening words of the Explanatory Notes of 9505 ("Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material.") it was believed that only plastic and paper items would be considered for classification within Heading 9505. Therefore, there was a need to state explicitly that those goods would be excluded. However, all packaging materials are excluded.
Therefore, the only issue for this letter must address is if the instant product falls within the packaging exclusion of Heading 9505.
The only use of Easter Grass is to place it in baskets and containers so that the actual gifts in the basket are more beautifully displayed. The instant product is called Easter Grass and is sold just around Easter time and will be used as packaging material to arrange Easter baskets.
Moreover, many industries display and distribute their goods in baskets and use polypropylene material. It is common to receive food gift baskets with either fresh fruit and or canned goods displayed with this material. Many of the upscale notions stores create gift baskets of their soaps and other toiletries arranged on this material. The polypropylene is also used to cushion expensive delicate items, such as china, when individual units are purchased.
It is the opinion of this office that the product is packaging material and therefore excluded from Heading 9505.
The applicable subheading for the Easter Grass will be 5404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm: strip and the like....:Other. The duty rate will be 3.1% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division