Classification of padded textile shamrock

HQ 083788 March 30, 1989 CLA-2 CO:R:C:G 083788 DSN CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Laura Fumagalli Dakin, Inc., P.O. Box 7746 San Francisco, CA 94120 RE: Classification of padded textile shamrock Dear Ms. Fumagalli: This is in response to your inquiry of February 3, 1989, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for five articles. This ruling is for the shamrock produced in Korea. A sample was submitted for review. FACTS: The sample at issue is designed in the shape of a shamrock with the message "Happy St. Paddy's Day!" displayed on the front. The shamrock is composed of man-made fibers and stuffed with polyester staple fibers. The shamrock has a bow sewn by the stem and a metal clip on the back to attach to clothing. You indicate that the finished product will include a musical chip which will be activated by squeezing the shamrock. The music will probably be of an Irish jig. ISSUE: Whether the sample at issue is classified under heading 9505, HTSUSA. LAW AND ANALYSIS: Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including conjuring tricks and -2- novelty jokes. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9505, HTSUSA, states that the heading covers decorations such as festoons, garlands, Chinese lanterns, other Christmas decorations, and those articles which are traditionally associated with a particular festival. The shamrock at issue is a novelty item like those mentioned above that is traditionally associated with the celebration of St. Patrick's Day. The shamrock has no other use than as a festival article by virtue of having "Happy St. Paddy's Day" displayed on the front. It is clearly designed as a festive entertainment article to be attached to one's clothing while celebrating one particular day. Therefore, the shamrock is classified under heading 9505, HTSUSA. HOLDING: In view of the foregoing, the shamrock at issue is classified under subheading 9505.90.6000, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof, other, other, and dutiable at the rate of 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division