us-cbp-cross-rulings-hq-089254•HQ 089254: Decision on Application for Further Review of Protest No.2904-90-000192, filed December 17, 1990, concerning theclassification of a glass ball (water globe) ornament. A samplewas submitted for examination.
HQ 089254: Decision on Application for Further Review of Protest No.2904-90-000192, filed December 17, 1990, concerning theclassification of a glass ball (water globe) ornament. A samplewas submitted for examination.
us-cbp-cross-rulings-hq-089254HQ 089254: Decision on Application for Further Review of Protest No.2904-90-000192, filed December 17, 1990, concerning theclassification of a glass ball (water globe) ornament. A samplewas submitted for examination.Guidance
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 089254
December 20, 1991
CLA-2 CO:R:C:F 089254 STB
CATEGORY: Classification
TARIFF No.: 9505.10.1000
District Director of Customs
Columbia-Snake District
511 N.W. Broadway Federal Building
Portland, Oregon 97209
RE: Decision on Application for Further Review of Protest No.
2904-90-000192, filed December 17, 1990, concerning the
classification of a glass ball (water globe) ornament. A sample
was submitted for examination.
Dear Sir:
This is a decision on a protest filed December 17, 1990,
against your decision in the classification and liquidation of a
glass ball ornament, made July 12, 1990, and liquidated on
September 21, 1990. The documents accompanying the Protest for
Further Review indicate that the entries were made at Longview,
Washington.
FACTS:
You classified the subject water globe ornament in
subheading 7013.99.5000, HTSUSA, the provision for glassware for
indoor decoration with an applicable duty rate of 30% ad valorem.
Protestant claims that the merchandise should be classified under
subheading 9505.10.1000, HTSUSA, the provision for Christmas
ornaments dutiable at a rate of 6.6% ad valorem.
The sample is a 45 mm, 2-1/2 inch glass dome (or globe)
filled with water containing a figure of a small bear. The bear
is wearing a Santa Claus type hat, a red bow and a scarf
decorated with traditional Christmas colors and is holding a
candy cane. When the dome is shaken or turned upside-down, small
white particles scatter and then fall slowly on the figure in
order to depict a snowfall. A light-weight wooden base or stand
is attached to the bottom of the globe. A loop is permanently
attached to the top of the glass ball. According to the
importer, the loop is intended for hanging the item on a
Christmas tree.
-2-
The importer also submitted a catalog. The sample article
is pictured with five other water globe items of the same size,
all of which depict various Christmas related scenes. The
catalog lists these six articles as items "CH2443-6 ASST." These
items are grouped together in a corner of a page that depicts
various other water globes of various sizes in their own separate
groups; the title of the page is "WATER BALLS." The articles of
the same item number of the sample are all shown with the loops
artificially suspended straight up so that they are clearly
visible in the catalog. The other water balls pictured on this
page are clearly shown not to have loops, including another item
number that depicts six globes otherwise identical to the ones at
issue; the only difference is that the other articles do not have
loops. These items are to be sold at retail in boxes decorated
with Christmas motifs and colors. The boxes themselves do not
have "Christmas tree ornament" or any other words describing the
items as tree ornaments or otherwise, printed on them.
ISSUE:
Whether the water globe articles should be classified as
articles of indoor decorative glassware or as Christmas tree
ornaments?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
The first determination that must be made is whether the
subject articles qualify for classification as Christmas tree
ornaments in Heading 9505, HTSUSA. The Explanatory Notes, which
represent the official interpretation of the tariff at the
international level, offer guidance in understanding the scope of
the headings. Explanatory Note (A)(2) to Chapter 95, HTSUSA,
stresses that this chapter applies to articles "traditionally
used at Christmas festivities" (emphasis added). Since Christmas
tree ornaments are traditionally used at, and associated with
Christmas, this item only needs to qualify as a Christmas tree
ornament to be classified in heading 9505, HTSUSA. Customs has
ruled that if an item qualifies as a Christmas tree ornament it
is not necessary that the item itself demonstrate a singularly
-3-
Christmas motif or be an item that would otherwise be
traditionally associated with Christmas. See, for example,
Headquarters Ruling Letter (HRL) 083330, dated April 10, 1990, in
which small china dolls dressed in Victorian outfits were
classified in heading 9505, HTSUSA, as Christmas tree ornaments.
To be classified as a Christmas tree 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. The
subject merchandise satisfies these three criteria. It is clear
that criteria (2) and (3) are met: a loop is attached to the top
of these items and they are not too big or heavy to be secured to
Christmas trees as tree ornaments. The loops cannot be removed
from the balls without permanently harming the appearance of the
items, and only then with extreme difficulty. The only question
that arises is whether they are marketed and sold as Christmas
tree ornaments; the boxes that they are sold in at retail do not
specify that they are tree ornaments and they appear in the
catalog in the water ball section. However, we think it
important that the hanging loops attached to these items are
clearly shown in the catalog to indicate to any prospective buyer
that these items are Christmas tree ornaments. Moreover, a close
examination of the catalog reveals that the organization of much
of the catalog is by theme, i.e., "Santa Collection", "Gold
Renaissance", "Romance Line", "Water Balls", etc. In each of
these various sections, some of the items are Christmas tree
ornaments and some are not; the tree ornaments are invariably
depicted with their loops suspended so that they are clearly
visible. It is apparent in viewing the catalog that these items
are being marketed (or advertised) and sold as Christmas tree
ornaments.
For the reasons described above, the subject merchandise
satisfies the three requirements for classification as Christmas
tree ornaments.
HOLDING:
The glass water ball ornaments are classified in subheading
9505.10.1000, HTSUSA, the provision for articles for Christmas
festivities, Christmas ornaments, of glass. The applicable duty
rate is 6.6% ad valorem.
-4-
The protest should be allowed in full. A copy of this
decision should be attached to the Form 19 to be returned to the
protestant.
Sincerely,
John Durant, Director
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