CBP Ruling F81448 — The tariff classification of a festive windsock from China

Tariff classification

Headings: 9505

Product description

The article is a windsock made of 90% nylon and 5% cotton materials. It depicts an animated star suspended from an open parachute. The parachute is colored in red, white and blue stripes. The star is yellow with an embroidered happy face expression and wears a patriotic hat. The star is also lightly stuffed. The item possesses a Stars and Stripes them overall and is marketed for use on the Fourth of July. 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 #4580 appears to satisfy all three criteria. This office believes that the court would agree to recognize the “Fourth of July” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of the Stars and Stripes is so closely associated with the Fourth of July that it will be accepted as a symbol of that holiday. Based on these findings and the submitted marketing literature, we conclude that style #4580 is classifiable as a festive article in Chapter 95.

CBP rationale

The applicable subheading for the “Star Para “Cute”,” style #4580, 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 F81448 January 24, 2000 CLA-2-95:RR:NC:SP:225 F81448 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 “Star Para “Cute”,” style #4580, was submitted with your inquiry. The article is a windsock made of 90% nylon and 5% cotton materials. It depicts an animated star suspended from an open parachute. The parachute is colored in red, white and blue stripes. The star is yellow with an embroidered happy face expression and wears a patriotic hat. The star is also lightly stuffed. The item possesses a Stars and Stripes them overall and is marketed for use on the Fourth of July. 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 #4580 appears to satisfy all three criteria. This office believes that the court would agree to recognize the “Fourth of July” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of the Stars and Stripes is so closely associated with the Fourth of July that it will be accepted as a symbol of that holiday. Based on these findings and the submitted marketing literature, we conclude that style #4580 is classifiable as a festive article in Chapter 95. The applicable subheading for the “Star Para “Cute”,” style #4580, 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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