HQ 089335: Artificial Christmas Trees; Not Christmas Ornament of subheading 9505.10.25; Other Christmas Article of subheading 9505.10.40; Revocation of NYRL 828559.

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 089335

                       June 24, 1991

CLA-2 CO:R:C:F 089335 SLR

CATEGORY: Classification

TARIFF NO.: 9505.10.4000

Ms. April Hartshorn
Import Manager
Seasonal Specialties
400 N. Lilac Drive
Golden Valley, MN  55422

RE:  Artificial Christmas Trees; Not Christmas Ornament of
     subheading 9505.10.25; Other Christmas Article of            
   subheading 9505.10.40; Revocation of NYRL 828559.

Dear Ms. Hartshorn:

     This is in response to your letter of April 24, 1991,
requesting the proper classification of various artificial
Christmas trees under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  Samples were forwarded with
your request.

FACTS:

     The merchandise at issue consists of:

          1.   Item TO4137 -- a 7.5' hand wrapped and hooked
               Jamestown Pine Tree with one twist top, metal
               stand and 3832 round tips.
     
          2.   Item TO4195 -- a 7' hand wrapped and hooked
               Frosted Boston Pine Tree with metal stand and 
               975 flat tips.

          3.   Item TO4061 -- a 7' wrapped and hooked 
               Angel Pine Tree with one hinged top,
               1510 cone tips and metal stand.

ISSUE:

     Whether artificial Christmas trees are classifiable as
Christmas ornaments in subheading 9505.10.25, HTSUSA, or as other
Christmas articles in subheading 9505.10.40, HTSUSA.



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LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles."  The
Explanatory Notes, which represent the official interpretation of
the tariff schedule at the international level, offer guidance in
understanding the scope of the headings.  The Explanatory Note to
heading 9505 indicates that:

     (A)  Festive, carnival or other entertainment articles
     which in view of their intended use are generally made
     of non-durable material.  They include:

          (1)  Decorations such as festoons, garlands,
          Chinese lanterns, etc., as well as various
          decorative articles made of paper, metal foil,
          glass fibre, etc., for Christmas trees (e.g.,
          tinsel, stars, icicles), artificial snow, coloured
          balls, bells, lanterns, etc.  Cake and other
          decorations (e.g., animals, flags) which are
          traditionally associated with a particular festival 
          are also classified here.

          (2)  Articles traditionally used at Christmas 
          festivities, e.g., artificial Christmas trees
          (these are sometimes of the folding type),
          nativity scenes, Christmas crackers, Christmas 
          stockings, imitation yule logs.

                         *    *    *

     The Explanatory Note to heading 9505 expressly includes
artificial Christmas trees among those articles deemed exemplars
of heading 9505.  Consequently, items TO4137, TO4195, and TO4061
are appropriately classifiable as festive articles in 
heading 9505.

     Subheading 9505.10, HTSUSA, provides for articles for
Christmas festivities.  The items at issue are classifiable
within this provision.  We must now turn our attention to their
proper classification at the eight-digit subheading level.

     Subheadings 9505.10.10, 9505.10.15, and 9505.10.25 cover
Christmas ornaments of glass, wood, and other, respectively.  To
qualify as a Christmas ornament, Customs requires that the
following three criteria be met:
                              -3-

          1.   that the item is advertised and sold
               as a Christmas tree ornament;

          2.   that there is some method, generally
               a loop attached to the top, to 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.

     Obviously, the items a issue cannot satisfy the 
above-mentioned requirements.  Consequently, they are not
classifiable as Christmas ornaments in subheading 9505.10.25,
HTSUSA.

     Subheading 9505.10.30, HTSUSA, covers nativity scenes and
figures thereof.  The items at issue are neither nativity scenes
nor parts thereof.  Subheading 9505.10.40, HTSUSA, covers other
Christmas articles of plastics.  This provision best describes
the artificial Christmas trees.

     In New York Ruling Letter (NYRL) 828559 issued March 14,
1988, you were informed that item 04011, a full-size artificial
Christmas tree, was classifiable as a Christmas ornament in
subheading 9505.10.2500, HTSUSA.  In light of the newly adopted
three-pronged criteria for Christmas ornaments, that item is no
longer classifiable in subheading 9505.10.2500, HTSUSA.  Instead,
it is classifiable in subheading 9505.10.4000, HTSUSA. 

HOLDING:

     Items TO4137, TO4195, and TO4061 are classifiable in
subheading 9505.10.4000, HTSUSA, which provides for festive,
carnival or other entertainment articles; articles for Christmas
festivities: other: of plastics.  The applicable rate of duty is
8.4 percent ad valorem.

     Item 04011 of NYRL 828559 is classifiable in subheading
9505.10.4000, HTSUSA, and is dutiable at 8.4 percent ad valorem. 

     This letter to you should be considered a revocation of 
NYRL 828559 under 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to NYRL 828559 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
company's merchandise under that ruling.  However, for the
purposes of future transactions in merchandise of this type, 
NYRL 828559 will not be valid precedent.  We recognize that
pending transactions may be adversely affected by this
revocation, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it.  If such a situation arises, your company may, at its 
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discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. 



                                Sincerely,



                                John Durant, Director