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HQ 951415

March 29, 1993

CLA-2 CO:R:C:F 951415 LPF


TARIFF NO.: 3926.40.00

Mr. Michael O'Neill
O'Neill & Whitaker
1809 Baltimore Avenue
Kansas City, MO 64108

RE: Modification of NYRL 850413; Plastic add-on reflectors for Christmas tree light sets; Heading 3926, HTSUSA; Other articles of plastics; Not 9505 festive articles; HRL 951414

Dear Mr. O'Neill:

In New York Ruling Letter (NYRL) 850413, issued March 28, 1990, on behalf of Sterling Supply Company, plastic add-on reflectors for Christmas tree light sets were classified in 9505.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Festive, carnival or other entertainment articles,...: Articles for Christmas festivities and parts and accessories thereof: Other: Other." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.


The articles at issue, imported from Taiwan, are plastic add- on reflectors (style #1006), in a blister pack. The reflectors are manufactured in a star design pattern and are used as replacements or enhancements to miniature Christmas tree light sets. Once fitted over the miniature light bulbs, they add a decorative and sparkling dimension to Christmas tree lights.


Whether the add-on Christmas tree light reflectors are classifiable in heading 9505 as festive articles, or in heading 3926 as other articles of plastics.


Heading 9505 provides for, inter alia, 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.

(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....

In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

First, the light reflectors are made of non-durable material. Customs will consider articles, such as the light reflectors, to be made of non-durable material since they are not designed for sustained wear and tear, nor are purchased because of their extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the articles' primary function is decorative, as opposed to, utilitarian.

However, when examining the light reflectors, as a whole, it is evident that the articles are not traditionally associated or used with the particular festival of Christmas. The light reflectors are not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. We also note that the light reflectors do not qualify as parts or accessories to articles classifiable within 9505, because Christmas tree lights are considered electric garlands, and are excluded from classification within 9505. See Note 1(t) to Chapter 95, as well as the EN's to 9505, stating that the chapter (or heading) excludes electric garlands of all kinds (heading 9405). See also Headquarters Ruling Letter (HRL) 951414, issued January 15, 1993, where an electric candle garland was classified as other than a festive article. Because heading 9405, lamps and lighting fittings, does not provide for accessories, the articles are not classifiable in heading 9405 as well.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. Because the light reflectors are ornamental, they are classifiable in subheading 3926.40.00.


The plastic add-on Christmas tree light reflectors are classifiable in subheading 3926.40.00, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The applicable rate of duty is 5.3 percent ad valorem.

NYRL 850413 is modified accordingly.


John Durant, Director
Commercial Rulings Division

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