Modification of New York Ruling 840934 classifying artificial Christmas trees

HQ 086300 March 8, 1990 CLA-2 CO:R:C:G: 086300 DPS CATEGORY: Classification TARIFF NO.: 9505.10.2500, 9505.10.4000 Ms. Charlotte Chowning Jasco Products Co., Inc. P.O. Box 466 Oklahoma City, Oklahoma 73101 RE: Modification of New York Ruling 840934 classifying artificial Christmas trees Dear Ms. Chowning: Upon review by our office of New York Ruling Letter (NYRL) 840934, issued May 15, 1989, we have determined that the subject artificial Christmas trees, made primarily of plastic, were improperly classified under subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This action is taken pursuant to the Customs Regulations, 19 CFR Section 177.9(d). This office hereby modifies NYRL 840934, and issues this ruling reclassifying the artificial Christmas trees, made primarily of plastic, under subheading 9505.10.4000, HTSUSA, the provision covering other Christmas articles, of plastic. FACTS: The samples at issue are artificial Christmas trees, imported from Hong Kong. They measure from three to nine feet in height depending on the model. They possess PVC pine needles affixed to a metal framework, all of which are inserted into a plastic stand. LAW & ANALYSIS: NYRL 840934, dated May 15, 1989, classified the subject artificial Christmas trees in the provision for other Christmas ornaments, under subheading 9505.10.2500, HTSUSA. Upon review of NYRL 840934 and the tariff nomenclature, it is apparent that another HTSUSA provision more accurately describes the subject merchandise. The General Rules for the Interpretation of the Harmonized System (GRI's) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and any relevant chapter or section notes. GRI 6 requires application of the same GRI principles at the subheading level. The subheadings at issue here are: (a) 9505.10.2500, Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. (b) 9505.10.4000, Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Of plastics. The distinction between the two subheadings at issue concerns the scope of the term "Christmas ornaments." As expressed in several recent Customs Headquarters Rulings, to qualify as a Christmas ornament, Customs requires that the following three criteria be met: (1) that the item is marketed and sold as a Christmas tree ornament; (2) that there is some method, generally a loop attached to the top, to secure or hang the item on a tree; and (3) that the item is not too big or too heavy to be hung or attached to a tree. Here, the artificial Christmas tree does not meet the criteria to be considered a Christmas ornament for tariff classification purposes. Although the subject tree is considered to be an "article for Christmas festivities," it cannot, for classification purposes, be considered a "Christmas ornament." Rather, it is properly classifiable as an other article for Christmas festivities, made of plastic, under subheading 9505.10.4000, HTSUSA. HOLDING: Pursuant to Section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)), NYRL 840934, which classified the subject artificial Christmas trees as a Christmas ornaments under subheading 9505.10.2500, HTSUSA, is hereby modified. For the reasons set forth above, the subject artificial Christmas trees are properly classifiable under subheading 9505.10.4000, HTSUSA, as other articles for Christmas festivities, of plastic. Items classified under this subheading are subject to a duty rate of 8.4 percent ad valorem. NYRL 840934 is modified accordingly. This modification is effective immediately but will have no retroactive effect. A copy of this ruling letter is being circulated to the ports concerned. A copy of this ruling letter should also be attached to the entry documents filed at the time this type of merchandise is imported. Sincerely, John Durant, Director Commercial Rulings Division