Mounted Scarecrow and Basket

HQ 084980 October 26, 1989 CLA-2 CO:R:C:G 084980 JBW CATEGORY: Classification TARIFF NO.: 9505.90.60 Brenda A. Jacobs, Esquire Sharretts, Paley, Carter & Blauvelt, P.C. 1707 L Street, N.W. Washington, D.C. 20036 RE: Mounted Scarecrow and Basket Dear Ms. Jacobs: This ruling letter is in response to your inquiry of June 28, 1989, on behalf of K Mart Corporation, regarding classification of a mounted scarecrow and basket under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The sample submitted is a scarecrow figure mounted with a wooden basket lined with plastic on a piece of flat wood. Styrofoam balls compose the head and torso of the figure. The head has eyes, a mouth, a spherical red nose, and straw for hair. The figure is clothed in tattered clothing and a hat. Strands of straw form the extremities of the figure. ISSUE: Whether the item is classified as a festive article? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the HTSUSA. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's. In your letter, you assert that the item is classifiable under Heading 9505, HTSUSA, as a festive, carnival or other entertainment article. We agree. The term festive denotes relating to a feast or celebration. The Explanatory Notes, which provide the official interpretation of the HTSUSA at the international level, include items considered to be "other decorations ... traditionally associated with a particular festival" as classifiable under Heading 9505. Such items tend to possess no function other than decoration that would suggest another more specific heading, e.g., home furnishings. The scarecrow and basket depict a fall harvest theme and may be associated with both Halloween and Thanksgiving. The function of the item is mostly decorative. The item is therefore classified under subheading 9505.90.60, HTSUSA. HOLDING: The mounted scarecrow and basket item is classified under subheading 9505.90.60, HTSUSA, as a festive, carnival or other entertainment article and is subject to a duty of 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division