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HQ 951897

August 26, 1992

CLA-2 CO:R:C:F 951897 LPF


TARIFF NO.: 9505.90.60

Ms. Mary E. Keller
A.W. Fenton Company, Inc.
P.O. Box 75029
Cincinnati, OH 45275-0029

RE: Glow Monster jack-o'-lantern; 9505.90.60 HTSUSA; Festive article.

Dear Ms. Keller:

This is in response to your letter of April 23, 1992 submitted on behalf of Kenley Corporation, regarding the proper classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a Glow Monster jack-o'- lantern. You submitted a picture of the article with your request for a binding ruling.


The Glow Monster, imported from Korea, consists primarily of a large plastic bag measuring 52 by 60 inches which, when assembled, has not only the appearance, but also the form of a jack-o'-lantern. A plastic frame, electric socket and light bulb will be packaged with the bag. The frame must be assembled and inserted in the bag. The bag is then pulled up around the frame and tied with a fastener on top. When plugged in, the light illuminates the bag, in its form as a jack-o'-lantern. The article may be used indoors or outdoors.


Whether the Glow Monster jack-o'-lantern is classifiable in heading 9505, HTSUSA, as a festive article, or is classifiable elsewhere.


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, 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.

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 indicia that it is classifiable 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 Glow Monster is made of non-durable material. Customs will consider an article, such as the Glow Monster, to be made of non-durable material since it is not designed for sustained wear and tear, nor is purchased because of its extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal).

Next, the article's primary function is decorative, as opposed to, utilitarian. It is apparent, the Glow Monster serves no useful function besides its use as a decoration.

Finally, when examining the Glow Monster, as a whole, it is evident that the article is traditionally associated or used with the particular festival of Halloween. Customs will classify jack-o'-lanterns which are a) of a pumpkin shape or form and b) capable of illumination, as traditional Halloween articles. Since the Glow Monster, albeit a stylized version of a jack-o'- lantern, fits this description, and satisfies the three criteria, in general, it is classifiable in heading 9505 as a festive article. The appropriate subheading is 9505.90.60.


The Glow Monster jack-o'-lantern is classifiable in subheading 9505.90.60, HTSUSA, as "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The general column one rate of duty is 3.1 percent ad valorem.


John Durant, Director
Commercial Rulings Division

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