CBP Ruling F81445 — The tariff classification of a festive windsock from China

Tariff classification

Headings: 9505

Product description

The article is made of 85% nylon, 10% plastic, and 5% cotton materials. It depicts the figure of a “Leprechaun” which, according to Irish legend, is a fairy that resembles a tiny old man. The man is portrayed wearing a green jacket, pants, bow tie and Pilgrim style hat and shoes. He is featured holding a black pot filled with gold. In the case of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court accepted certain products as festive articles in Chapter 95. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. Style #4530 appears to satisfy all three criteria. This office believes that the court would agree to recognize “St. Patrick’s Day” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of a leprechaun is so closely associated with St. Patrick’s Day that it will be accepted as a symbol for that holiday. Based on these findings and the submitted marketing literature, we conclude that style #4530 is classifiable as a festive article in Chapter 95.

CBP rationale

The applicable subheading for the “Leprechaun Large Character Windsock,” style #4530, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.

Full text

NY F81445 January 24, 2000 CLA-2-95:RR:NC:SP:225 F81445 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Barry Klein Klein International, Ltd. 9373 SW Barber Street Wilsonville, Oregon 97070 RE: The tariff classification of a festive windsock from China Dear Mr. Klein: In your letter dated December 17, 1999, received in this office on December 30, 1999, you requested a tariff classification ruling. A sample of the “Leprechaun Large Character Windsock,” style #4530, was submitted with your inquiry. The article is made of 85% nylon, 10% plastic, and 5% cotton materials. It depicts the figure of a “Leprechaun” which, according to Irish legend, is a fairy that resembles a tiny old man. The man is portrayed wearing a green jacket, pants, bow tie and Pilgrim style hat and shoes. He is featured holding a black pot filled with gold. In the case of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court accepted certain products as festive articles in Chapter 95. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. Style #4530 appears to satisfy all three criteria. This office believes that the court would agree to recognize “St. Patrick’s Day” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of a leprechaun is so closely associated with St. Patrick’s Day that it will be accepted as a symbol for that holiday. Based on these findings and the submitted marketing literature, we conclude that style #4530 is classifiable as a festive article in Chapter 95. The applicable subheading for the “Leprechaun Large Character Windsock,” style #4530, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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