The tariff classification of various Chanukah draydels from China

NY E82757 June 9, 1999 CLA-2-95:RR:NC:SP:225 E82757 CATEGORY: Classification TARIFF NO.: 9503.90.0045, 9505.90.6000 Paul A. Barkan Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave. 33rd Floor New York, NY 10167-3397 RE: The tariff classification of various Chanukah draydels from China Dear Mr. Barkan: In your letter dated May 11, 1999 you pointed out a clerical error in PD E80695 issued to your office on May 5, 1999. This ruling corrects that error. Various Chanukah draydels were submitted. Item DRW-1/Blister is a musical light-up draydel, which plays a traditional Chanukah song. Item DRL-6 is a plush musical draydel, which plays a traditional Chanukah song when squeezed from the spinner portion of the top. Item DRL-12/BULK is a plastic draydel, which may be spun and used as part of a traditional children’s Chanukah game. Item DRP-2/Blister is a draydel that can be filled with candy. This draydel may be spun and used as part of a traditional children’s Chanukah game. The country of origin for the draydels will be China. Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as festive articles, provided certain requirements are met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, it’s relationship to a recognized holiday, basic physical characteristics, and the marketing of the merchandise. In the Informed Compliance Handbook on the classification of festive articles, which was dated November, 1997, various motifs were listed which were identified as accepted symbols of recognized holidays. It was further indicated that the stated symbols were not definitive, and that additional motifs would be added. Use of a functional draydel such as item DRP-2/Blister is so closely linked with Chanukah, a recognized holiday, that it will be accepted as a traditional symbol of that holiday. Items DRW-1/Blister, DRL-6, and DRL-12/Bulk, although resembling a draydel in appearance, are not necessarily designed for use on Chanukah, but serve as a toy or plaything for children throughout the year. Therefore, these draydels do not fall within the festive provision, and are more appropriately classified as toys. The applicable subheading for item DRP-2/ Blister will be 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS) which provides for Festive, carnival or other entertainment articles, Other: Other. The applicable rate of duty will be free. The applicable subheading for items DRW-1/Blister, DRL-6, and DRL-12/Bulk will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS) which provides for Other toys; Other……..Other toys and models. The applicable rate of duty will be free. 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 Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division