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HQ 952968

January 26, 1993

CLA-2 CO:R:C:F 952968 LPF


TARIFF NO.: 3926.40.00

Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: Classification of plastic, pastel egg pick; Other articles of plastics, in 3926 HTSUSA; Not 9505 festive articles

Dear Mr. Sias:

This is in response to your letter of October 6, 1992, submitted on behalf of F.W. Woolworth Co., regarding the proper classification of a plastic, pastel egg pick under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample with your request for a binding ruling.


The article at issue, imported from Thailand, is a pastel egg pick (item number E-12). It measures 5 inches in length and includes, attached to one end, a plastic flocked, hollow egg measuring 2-1/2 inches. The pick may decorate floral arrangements, plants, baskets, etc.


Whether the floral pick is classifiable in heading 9505 as a festive article, or rather in heading 3926 as an other article of plastics.


The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most 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 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 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 pick is made of non-durable material. Customs will consider an article, such as the pick, 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 pick serves no useful function besides its role as a decoration.

However, when examining the pick, as a whole, it is evident that it is not traditionally associated or used with a particular festival. The pick is not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. On the contrary, the pick may serve to decorate plants, floral arrangements, etc. throughout the year, on various occasions. The subject article must be classified elsewhere.

Heading 3926 provides for other articles of plastics or materials of headings 3901 to 3914. Because the plastic pick is ornamental, it is classifiable in subheading 3926.40.00.


The plastic, pastel egg pick is 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 general column one rate of duty is 5.3 percent ad valorem. However, an article classified in subheading 3926.40.00 is eligible for duty free treatment under the Generalized System of Preferences (GSP) provided it meets the requirements of General Note 3(c)(ii), HTSUSA.


John Durant, Director
Commercial Rulings Division

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