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HQ 083258

November 29, 1989

CLA-2 CO:R:C:G 083258 STB


TARIFF NO.: 9505.10

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

RE: Classification of Christmas tree ornaments

Dear Ms. Salgo:

This letter is in response to your letter of November 1st, 1988, requesting the tariff classification of several Christmas tree ornaments including a Snowman, textile and porcelain Santas, and wooden nutcrackers. Samples were submitted with your request.


The Snowman, item number J-8472, measures approximately 6.5 inches high. The base of the upper body and feet is styrofoam, with wire legs connecting the feet. The base is entirely covered with textile. The item is adorned with a winter stocking cap, scarf, ear muffs, boots and gloves. All of these items are either red and green or green. The Snowman is holding ski poles constructed of both wood and styrofoam, and he is wearing cardboard skis: these items are red in color. The item is very lightweight and has a string attached to enable it to be suspended from a Christmas tree.

The three textile covered plastic Santas, item number H- 2780, measure approximately 5.5 inches high. The Santas are constructed so as to appear to be wearing the customary red Santa suit. Each figure is carrying either a gift or wreath, red and green in color. These items are lightweight and have strings attached to enable them to be suspended from a Christmas tree.

The four porcelain Santas, item number J-380, each measure approximately 3.5 inches high. They are mostly red and green in color and are carrying Christmas like articles and/or gifts. They are constructed of porcelain and are hollow. They are lightweight and have strings attached to enable them to be suspended from a Christmas tree.

The three wooden nutcrackers, item number J-9060, measure approximately 4.25 inches high. They are painted in red, blue, green, and yellow. They possess white beards and hair made from textile. Although they are designated as "nutcrackers" in your letter, they are not functional for that purpose. They are lightweight and have strings attached to enable them to be suspended from a Christmas tree.


Should these items be classified under heading 9505, HTSUS, as Christmas ornaments?


Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the heading together with any relevant Section or Chapter notes.

Heading 9505, HTSUS, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof. The succeeding subheadings specifically provide for "Articles for Christmas festivities..." and "Christmas ornaments". All of the subject items are Christmas-like: they represent Christmas characters and themes and they are decorated in traditional Christmas colors. Moreover, they have strings/loops attached to them and they are not too large or too heavy to be suspended from a Christmas tree. The items are designed, marketed, and sold as Christmas tree ornaments. In light of these facts, the instant items are classifiable in Heading 9505.


The submitted items are classifiable in subheading 9505.10.2500, which provides for Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: other. The rate of duty is 5% ad valorem.


John Durant, Director

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