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August 26, 1999

CLA-2-95:RR:NC:SP:225 E85375


TARIFF NO.: 9505.90.6000

Ms. Jill Citrowske
Impact Plastics, Inc.
1 E. Industrial Blvd.
P.O. Box 187
Maynard, MN 56260

RE: The tariff classification of a lighted decoration for the Fourth of July from China

Dear Ms. Citrowske:

In your letter dated July 16, 1999, received in this office on July 29, 1999, you requested a tariff classification ruling.

The submitted sample is a lighted “American Flag” decoration, item number 84520. The article consists of a plastic framework that supports a miniature electric light set. Both the frame and lights are configured in a manner that resembles the Stars and Stripes of the American flag. The item is packaged with two replacement bulbs and a suction cup with a metal hook for hanging purposes. The product serves purely as a decoration for the home.

According to your letter, the subject item will be marketed and sold for use on the Fourth of July. It is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metals and functions primarily as a decoration for the home in celebration of the Fourth of July. It is your belief that the flag decoration should be classified as a festive article within Chapter 95.

Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination 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 Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997, various motifs were listed which were identified as accepted symbols for specific holidays. Although the Fourth of July was not named as a recognized holiday, the publication did indicate that additional holidays and symbols would be added.

According to the Encyclopedia Britannica©, the Fourth of July (also known as Independence Day), is the “anniversary of the adoption of the Declaration of Independence by the Second Continental Congress (July 4, 1776)”. It is further stated to be “the greatest secular holiday of the United States.” This office believes that the court would recognize this day as a joyous holiday.

Since the instant product is strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed.

The representation of the American Flag is so closely associated with the Fourth of July, a recognized holiday, that it will be accepted as a symbol of that holiday. Please note, however, that the actual flag, made of textile material, is excluded from classification within Chapter 95 by Note 1 (f) which excludes textile flags or bunting . . . of chapter 63.

This office is satisfied with your affirmation that the article is marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that the illuminated flag decoration is classifiable as a festive article in Chapter 95.

The applicable subheading for the “American Flag” decoration, item number 84520, 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 212-637-7028.


Robert B. Swierupski

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