HQ 086265: Modification of New York Ruling 834182 classifying artificial Christmas trees and wreaths

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          HQ 086265

                        March 8, 1990

CLA-2  CO:R:C:G:  086265 DPS

CATEGORY:  Classification

TARIFF NO.:  9505.10.2500, 9505.10.4000


Ms. Madeleine Salgo
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y.  10010

RE:  Modification of New York Ruling 834182 classifying
     artificial Christmas trees and wreaths

Dear Ms. Salgo:

     Upon review by our office of New York Ruling Letter
(NYRL) 834182, issued December 16, 1988, we have determined
that the subject artificial Christmas trees and wreaths, 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 834182, and issues this
ruling reclassifying the artificial Christmas trees and
wreaths, made primarily of plastic, under subheading
9505.10.4000, HTSUSA, the provision covering other Christmas
articles, of plastic.

FACTS:

     The submitted samples include: (1) an artificial
Christmas tree (item number TR-210) measuring 22 inches in
height, composed primarily of plastic; and (2) a wreath (item
Number P-80) measuring 15 inches in diameter, also composed
primarily of PVC.  Each item is to be used as a decoration
during the Christmas holiday season.

LAW & ANALYSIS:

     NYRL 834182, dated December 16, 1988, classified the
subject artificial Christmas tree and wreath in the
provision for other Christmas ornaments, under subheading



9505.10.2500, HTSUSA.  Upon review of NYRL 834182 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, neither artificial Christmas trees nor artificial
wreaths meet the criteria to be considered Christmas
ornaments for tariff classification purposes.  Although the
subject trees and wreaths are considered "articles for
Christmas festivities," they cannot, for classification
purposes, be considered "Christmas ornaments."  Instead, they
are properly classifiable as other articles 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 834182, which classified the subject
artificial Christmas trees and wreaths as Christmas ornaments


under subheading 9505.10.2500, HTSUSA, is hereby modified.
For the reasons set forth above, the subject artificial
Christmas trees and wreaths 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 834182 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