The tariff classification of festive decorative wreaths from China

PD H80357 May 11, 2001 CLA-2-95:L:OFO:D22 H80357 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of festive decorative wreaths from China Dear Ms. Aldinger: In your letter dated April 20, 2001, you requested a tariff classification ruling. Enclosed with your request.was a sample of a decorative metal wreath. The article is known as “16" Halloween Metal Figurine Wreath” item #995762. The flat metal wreath features a skeleton sitting on a grave marker holding a pumpkin. A tree, grave markers, pumpkins, bats and leaves surround the figurine. Several strands of wire form a circular pattern around the objects. The wreath is painted in fall/harvest colors, sprinkled with glitter and wording on the grave markers that read “Trick or Treat”. You state the other two styles are similar in motif but with different displays. One of the styles features a haunted house, ghosts, bats, leaves and tree. The other features a grave marker, two ghosts, pumpkins, leaves and tree. The ghosts each have wording that reads “BOO!” and the grave marker reads “R.I.P.” You state these items will be marketed with other products during the Halloween holiday season. Where items are traditionally used in celebration of, and for entertainment on, a given holiday, they may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The described wreaths are purely decorative in their use and, according to your letter, the products will be marketed and sold for Halloween. In addition, each article portrays a symbol that is clearly associated with Halloween. This office finds that all the items are designed and marketed in a manner that satisfies the requirements for the festive article provision. The applicable subheading for the decorative wreaths 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. If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo