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NY 814249

September 14, 1995

CLA-2-68:S:N:N4:226 814249


TARIFF NO.: 6810.99.0000

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

RE: The tariff classification of a "polyresin" article from China

Dear Mr. O'Neill:

In your letter dated August 21, 1995, on behalf of your client, Sterling Supply Company, you requested a tariff classification ruling regarding a "polyresin" table decoration. A sample of item #535800 was submitted and will be returned to you as requested.

The "polyresin" table decoration is cast from a mixture of polyester resin and calcium carbonate which is derived from natural ground stone. The article is three dimensional and resembles a haunted house. It is approximately 12 inches in height and depicts a conglomeration of ghosts, witches, pumpkins, etc.

You suggest that the "polyresin" table decoration is classifiable under 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles. This provision, however, does not apply since the article is not traditionally associated with Halloween. Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTS, 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.

Simply labeling a product "Halloween" does not automatically entitle that article classification in the festive provision. The item must qualify as a whole and not merely be designed with a Halloween motif. The ornamental statuette does not satisfy criteria number 3 as it is not traditionally associated or used with Halloween.

The applicable subheading for the "polyresin" table decoration will be 6810.99.0000, HTS, which provides for articles of...artificial stone...other articles: other. The rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796.


Roger J. Silvestri

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