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HQ 950933

March 25, 1992

CLA-2 CO:R:C:F 950933 LPF


TARIFF NO.: 4420.10.0000

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: Floral picks in 4420.10.0000, HTSUSA; Wood marquetry and inlaid wood, statuettes and other ornaments, of wood; Not festive articles in 9505; HRL 950641, porcelain Easter eggs in 6913, statuettes and other ornamental ceramic articles.

Dear Ms. Webster:

This is in response to your letter of October 22, 1991, submitted on behalf of Target Stores, regarding the proper classification of a rabbit/egg pick and a bird/egg pick under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise consists of Item 100, Style #17293, a rabbit/egg pick and Item 100, Style #17294, a bird/egg pick. The articles are made of wire, wood and pom-poms with the following cost and weight breakdown:

Cost Weight
Wire: .02 04 grams

Pom-pom & bunny; ribbon & bird: .29 04 grams

Wood painted egg: .40 13 grams


Whether the floral picks are classifiable in heading 9505 as festive articles, or rather in heading 4420 as wood marquetry and inlaid wood; statuettes and other ornaments, of wood.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported 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. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505, HTSUSA, provides for festive, carnival and other entertainment articles. The EN's to 9505 indicate 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.

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

In addition, heading 9505 is regarded as a use provision. Hence, such articles are classifiable according to the principal use of goods of that class or kind to which the goods belong. See Additional U.S. Rule of Interpretation 1(a).

Although the subject articles are decorative, floral picks as a class or kind of merchandise are not specifically festival related. Floral picks are used throughout the year and come in a wide variety of motifs. For instance, they decorate plants to celebrate births, jobs or graduations; they are also used to wish one congratulations or to get well when feeling ill. Accordingly, it is Customs position that the floral picks are not classifiable as festive articles in heading 9505. Consequently, the subject articles must be classified elsewhere, according to their various components.

Since the floral picks consist of several components which are provided for in separate HTSUSA headings, the good is classified by applying GRI 3(a). This explains, in pertinent part, that goods which are classifiable under two or more headings are classified under the heading which provides the most specific description of the good. However, all such headings are regarded as equally specific when each refers to only part of the good.

Each of the possible headings, in this case, refers to only part of the good. Since the headings are, thus, regarded as equally specific, we do not classify the article by GRI 3(a) but rather by GRI 3(b).

GRI 3(b) provides that articles made up of different components, that is, composite goods, shall be classified as if they consisted of the component which gives them their essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. EN VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of the constituent material in relation to the use of the article are indicia of essential character. The wooden eggs represent the greatest weight, bulk and value of the components. Furthermore, based on use, they impart essential character since the other components serve to enhance the decorative effect of the wooden eggs.

For the reasons discussed above, the wooden eggs are not classifiable in heading 9505 as festive articles, but, instead, must be classified elsewhere. See Headquarter's Ruling Letter (HRL) 950641, issued November 18, 1991, where porcelain Easter eggs were classified in 6913 as statuettes and other ornamental ceramic articles, rather than in 9505.

Accordingly, heading 4420 provides, inter alia, for wood marquetry and inlaid wood; statuettes and other ornaments, of wood. The EN's to 4420 indicate that the heading covers a wide variety of articles of wood, including decorative articles, as well as, statuettes, animals, figures and other ornaments. Since the wooden picks are ornamental and decorative, they are classifiable in heading 4420.


The floral picks are classifiable in subheading 4420.10.0000, HTSUSA, as "Wood marquetry and inlaid wood;... statuettes and other ornaments, of wood...: Statuettes and other ornaments, of wood." The general column one rate of duty is 5.1 percent ad valorem.


John Durant, Director

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