HQ 955452: Classification of Mushroom Ornamental Articles

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 955452 

                          March 17, 1994


CLA-2 CO:R:C:F 955452K

CATEGORY: Classification

TARIFF No.: 9505.10.25

Ms. Marty Langtry
Castelazo & Associates
Tower Group International, Inc.
5420 W. 104th Street
Los Angeles, California 90045-6069

RE: Classification of Mushroom Ornamental Articles

Dear Ms. Lantry:

     This is in response to your request of October 13, 1993, for
a ruling for ornamental articles of vegetable products
(mushrooms) made in China, claimed to be Christmas ornaments
classifiable in subheading 9505.10.25, Harmonized Tariff Schedule
of the United States (HTSUS).

FACTS:

     Sample No. 1, MI5796 is an ornamental mushroom house with a
tree.  The foundation is made of bark.  The exterior of the house
is covered with thin dried sliced pieces of mushrooms.  The tree
is covered with slices of mushrooms.  The article is
approximately 3 inches tall by 4-1/2 inches wide.

     Sample No. 2, MI5798A is an ornamental mushroom bird house.
The roof and exteriors of the house are made of bark and are
covered with slices of dried mushrooms.  The article is
approximately 3 inches tall and 3 inches wide.

     Sample No. 3, MI31030, is an ornamental mushroom ball made
of styrofoam covered with dried slices of mushrooms.  The article
is approximately 3 inches in diameter.

     Sample No. 4, MI5707, is an ornamental mushroom bird house. 
The house is made of paperboard and covered with slices of dried
mushrooms.  A small plastic bird peeks out of the house.  The
article is approximately 3 inches tall and 3 inches wide.

     A small permanent loop is attached to the top of each 
article which contains a decorated string for hanging purposes.
Each article is light enough for hanging onto Christmas trees.

                               -2-

ISSUE:

     The issue is whether the mushroom articles as described
above are classifiable as festive Christmas ornaments.

LAW AND ANALYSIS:

     Subheading 9505.10.25, HTSUS, provides for other festive
Christmas ornaments (other than of glass or wood).  The
Explanatory Notes to the Harmonized Commodity Description and
Coding System, a guideline for use in determining classification
under HTSUS, states that heading 9505 covers "festive, carnival,
or other entertainment articles, which in view of their intended
use are generally made of non-durable material.  They include: 
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."

     The articles are made of non-durable material and, as noted
above, the articles which have permanent loops and strings for
hanging purposes are light enough for hanging onto Christmas
trees.  We are satisfied that the articles as described are
intended for use as Christmas tree ornaments.  Accordingly, the
articles are classified as festive Christmas ornaments, in
subheading 9505.10.25, HTSUS, by virtue of Rule 1, of the General
Rules of Interpretation (GRI), HTSUS.

HOLDING:

     The ornamental mushroom articles described above that are
designed for Christmas tree hanging are classified as "festive,
carnival or other entertainment articles,...: Articles for
Christmas festivities and other parts and accessories thereof:
Christmas ornaments: other: other", subheading 9505.10.25, HTSUS,
with duty at the general rate of 5 percent ad valorem.

                         Sincerely,




                         John Durant, Director
                         Commercial Rulings Division