United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C84862 - NY C84948 > NY C84936

Previous Ruling Next Ruling
NY C84936

March 10, 1998

CLA-2-95:RR:NC:SP:225 C84936


TARIFF NO.: 9505.90.6000

Ms. Evi K. Binder
Westrim Crafts
P.O. Box 3879
Chatsworth, CA 91313

RE: The tariff classification of holiday wall hangings from China

Dear Ms. Binder:

In your letter dated February 25, 1998 you requested a tariff classification ruling.

Six samples of textile wall hangings were submitted with your inquiry. We have contacted you regarding the extraction of two of your items from this letter to be answered by our headquarters office. You were also advised that a maximum of 5 items will be accepted per request.

The wall hangings are all made of 100 percent cotton material and are stuffed with plastic foam. They are decorated with straw, appliques, bows, etc. Each one exhibits a three dimensional image and hangs from a wooden dowel that is inserted through textile loops sewn at the top.

Item no. Z96886/212483 contains a "Black Cat and Jack O'Lantern" likeness displayed on a rectangular fabric background. The scene is completed using sewn on appliques depicting a white picket fence, a bare tree, clouds, the moon and stars. It's principal colors are black, orange and yellow.

Item no. Z96885/212483 is a "Witch and Jack O'Lantern" that depicts a witch figure straddling a broom. The figure is framed by appliques of jack-o-lanterns, stars and moon crescents. The scene is portrayed on a rectangular fabric background. The chief colors used are black, orange and white.

The next item no. Z96889 is a "Ghost and Jack O'Lantern" representation on a square shaped fabric. The ghost has eyes and a mouth and is pictured floating above headstones and jack-o-lanterns.

The last item no. Z96887/253823 is a "Thanksgiving Turkey With Pilgrim Hat". This is a simple scene depicting a standing turkey with opened feathers. He wears a Pilgrim style hat and is portrayed standing near pumpkins and a cornhusk. The wall hanging is colored in shades of orange, brown and yellow.

Based upon the recent court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.

In the case of the described wall hangings we find that the articles serve a purely decorative function having no utilitarian value. The symbols of a witch, jack-o-lantern, ghost and turkey are contributing factors which associate the articles use with the festive occasions of Halloween and Thanksgiving, respectively. Additionally, the supporting evidence regarding the circumstances of sale for the product has been satisfied. Therefore, this office finds the subject wall hangings will now be considered festive in Chapter 95.

As previously noted, the question of classification for item numbers Z96888/253823 - "Cornucopia/"Happy Thanksgiving" and Z96888/253823 - "Cornucopia/"Give Thanks" is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you on these items from that office. Your samples are being returned as requested.

The applicable subheading for the wall hangings described in this letter will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 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 Alice J. Wong at 212-466-5538.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: