CLA-2-95:RR:NC:SP:225/222 C87081
Shelly Pappas
Value City Imports
1800 Miler Road
Columbus, Ohio 43207
RE: The tariff classification of Decorative and Utilitarian
Wooden Screens from China
Dear Ms. Pappas:
In your letter dated April 21, 1998 you requested a tariff
classification ruling.
The instant products are an assortment of decorative and
utilitarian wooden screens in three different sizes; eight
inches, fourteen inches and twenty-four inches. There are four
different motifs; Santa, Angels, Nutcracker Soldiers and Snowmen.
These motifs are either slightly raised and painted onto the
screen or the partitions of the screen contain a flat outline of
the motif. None of the screens are a three dimensional
representation of a motif. Your sample is returned as
requested.
You claim the items are sold only during the Christmas
holiday period and are used in the home. Normally, wooden
screens are classified in Chapter 44. However, chapter 44, Note
1(p) excludes "Articles of 95". If the screens are classifiable
in Chapter 95, then they are excluded from Chapter 44.
As a result of a recent court decision involving Midwest of
Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which
were perceived to be classified elsewhere in the tariff, may now
fall within the realm of "festive, carnival or other
entertainment articles of Chapter 95". A range of factors will
be considered in making this determination, which include, among
other things, the intended use of the product, relationship to a
recognized holiday, basic physical characteristics and marketing
of the merchandise.
In the Informed Compliance Handbook Classification of
Festive Articles, various motifs were listed which were
identified as accepted symbols for Christmas. Snowmen were not a
designated motif due to their association with the winter season
in general. However, in that same handbook it was indicated that
the stated symbols were not definitive, and additional motifs
would be added. The issue of whether snowmen should be an
additional accepted motif is before Headquarters now. Therefore,
we cannot rule on the decorative "Snowmen" screens in this
letter.
Also mentioned in the above cited Informed Compliance
Handbook was the following requirement for utilitarian items to
be classified in Chapter 95:
"If the item is functional, the item MUST BE a three dimensional full bodied representation of the above mentioned
motifs (not just a silhouette) and meet the Carborundum tests."
The twenty-four inch screens are tall enough to be
functional. For functional items to be classified within
festive, they must be three dimensional representations of the
accepted motifs. The twenty-four inch screens contain either
slightly raised impressions or silhouettes of various motifs,
they are not three dimensional in form and therefore, cannot be
classified within Heading 9505.
In contrast, the eight and fourteen inch screens are purely
decorative in that their size mitigates against their serving as
functional screens. Since the requirements for decorative
articles within Chapter 95 do not bear a three dimensional form
restriction, we need only consider if the article possesses an
accepted motif or symbol of the accepted holiday and is marketed
and sold during the holiday for which association is claimed.
It has been established that representations of Santa Claus,
angels (in certain forms), and nutcrackers are accepted symbols
of Christmas, a recognized holiday. Accordingly, we find that
the decorative wooden screens (measuring eight and fourteen
inches in height) would now qualify as festive articles of
Chapter 95.
The applicable subheading for the eight and fourteen inch
decorative wooden screens with the Santa, Angel and Nutcracker
Soldier motif will be 9505.10.1500, Harmonized Tariff Schedule of
the United States (HTS), which provides for Festive, carnival or
other entertainment articles,....: Articles for Christmas
festivities ....: Christmas ornaments: Other: Of wood. The rate
of duty will be free.
The applicable subheading for the twenty-four inch wooden
screens with the Santa, Angel, Snowmen and Nutcracker Soldier
motif will be 4421.90.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Other articles of Wood:
Other: Wood blinds, shutters, screens and shades....: Other. The
rate of duty will be 5.7 percent 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