HQ 087701: Internal Advice Request No. 39/90 Colored Glass Balls With Wire Stems

us-cbp-cross-rulings-hq-087701HQ 087701: Internal Advice Request No. 39/90 Colored Glass Balls With Wire StemsGuidance

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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 087701

                        May 20, 1991

CLA-2 CO:R:C:F 087701 SLR

CATEGORY: Classification

TARIFF NO.: 9505.10.5000

District Director of Customs
909 First Avenue, Room 2039
Seattle, Washington  98174

RE:  Internal Advice Request No. 39/90
     Colored Glass Balls With Wire Stems

Dear Sir:

     This request for Internal Advice was initiated by a letter
dated January 15, 1990, from the law firm of Stein, Shostak,
Shostak & O'Hara on behalf of Direct Export Company, Inc.

FACTS:

     The merchandise involved consists of glass balls made of
thin blown glass which come in sizes ranging from 15 millimeters
to 50 millimeters in diameter.  Attached to the end of each glass
ball is a foil wrapped wire stem measuring approximately 5 inches
in length.  These balls come in a variety of colors, including
gold, red, green, and silver.  In addition the balls are
available in an iridescent salmon pink, soft pale green and mauve
color.  The foil wrapping of the wire matches the color of the
ball except for the pale green, salmon and mauve colored balls
which always have a silver wrapping.  These balls are imported 
in bunches of 4 to 12 depending on their size; they are held
together by a rubber band.

     Counsel for the inquirer states that this merchandise is
sold to retail florists for use as parts or accessories in a
variety of Christmas floral arrangements during the Christmas
season.  The colored glass balls are primarily used to decorate
floral arrangements, plants, Christmas wreaths, garlands, candle
rings, small Christmas trees, corsages, and in a variety of
Christmas packaging.

     The inquirer has informed us that the most popular colors
are gold, silver, and red which consist of 80 percent of his
sales.  Further, since home decor has changed so much to pastel
colors, he offers the glass balls in mauve, blue, burgundy,
emerald green, and peach.  However, these colors are said to
amount to only about 15 to 20 percent of the combined sales.
                              -2-

     It is your view that this merchandise is classifiable under
subheading 7013.99.4000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as glassware of a kind used for table,
kitchen, toilet, office, indoor decoration or similar purposes,
other glassware, other, other, other, valued not over $0.30 each.

     Counsel for the inquirer suggests that the merchandise is
classifiable in heading 9505, HTSUSA, as festive articles, or, in
the alternative, in heading 7020, HTSUSA, as other articles of
glass.

ISSUE:

     Whether the colored balls qualify as festive articles 
in heading 9505.

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 at the international level, offer guidance in
understanding the scope of the headings.  The Explanatory Note 
to heading 9505 indicates that the heading covers:

     (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.
          
                         *    *    *

                              -3-

Articles classifiable as festive articles in heading 9505 tend to
serve no other function than decoration.

     Here, the items at issue are decorative.  Moreover, as with
Christmas stockings, yule logs, and nativity scenes, (named
exemplars of heading 9505), thin blown colored glass balls with
wire stems are traditionally used at Christmas festivities. 
Accordingly, they are 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 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:

          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.

(See Headquarters Ruling Letter 084606 of July 31, 1989.)

     Counsel for the inquirer has submitted advertising material
which portrays Christmas trees having these colored glass balls
attached thereto.  However, other advertising material portrays
these glass balls as being attached to floral arrangements.  In
fact, counsel for the inquirer admits that these colored glass
balls are used primarily to decorate floral arrangements, plants,
Christmas wreaths, garlands, candle rings, small Christmas trees,
corsages and in a variety of Christmas packaging.  Accordingly,
the colored balls do not qualify as Christmas ornaments for
tariff purposes.

     Subheading 9505.10.30, HTSUSA, covers nativity scenes and
figures thereof.  The items at issue neither qualify as nativity
scenes nor as parts thereof.  Subheading 9505.10.40, HTSUSA,
covers other Christmas articles of plastics.  Subheading
9505.10.50, HTSUSA, provides for other Christmas articles
constructed of materials other than plastics.  As the colored
balls are constructed of glass, they are classifiable in
subheading 9505.10.50.
                              -4-

HOLDING:  

     The colored balls at issue are traditionally used 
at Christmas; hence, they qualify as festive articles in 
heading 9505.  The items at issue are classifiable in 
subheading 9505.10.5000, HTSUSA, which provides for 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 (than Christmas ornaments), other (than of
plastics).  The applicable rate of duty is 5.8 percent 
ad valorem.

     You should inform the importer of this ruling.



                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division
































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