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HQ 962567





March 31, 2000

CLA-2 RR:CR:GC 962567 JGB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 4417.00.80; 4420.10.0000; 4602.10.8000; 6702.90.3500; 6912.00.4400; 6912.00.4500; 6912.00.4810; 6913.90.50; 7013.99.5000; 7013.99.9000; 9208.10.0000; 9405.50.4000; 9505.10.1000; 9505.10.1500; 9505.10.4020; 9505.10.5020

Port Director
U.S. Customs Service
610 S. Canal St.
Chicago, Illinois 60607

RE: Protests 390198100324 and –100321; Festive Articles

Dear Director:

This is a decision on Protests 390198100324 and -100321, against your decision in the classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS). The entries, made in 1997 and 1998, were liquidated on March 6, April 3, 10, 17, 24, and May 1, 1998, and the protest timely filed on May 14, 1998.

FACTS:

The merchandise consists of the items listed in Attachments A and B and by item # in the Holiday Gallery, Christmas 1997 catalog. These items are listed as follows:

Attach. A: From Protest 3901 98-100324:

Item # Description

80116
Resin Santa Candle Holder

80117
Resin Santa Candle Holder

80786
Resin Santa Golf Ornament

80787
Resin Santa Golf Ornament

80799
Resin Golfer with Heavy Bag

81146
Poly Resin Snowman Ornament

81147
Resin Snowman Candleholder

81602
Resin Pinecone Christmas Tree

81603
Resin Pinecone Christmas Tree Candle Holder

81605
Resin Candy Cane Christmas Tree

81606
Resin Candy Cane Christmas Tree Candle Holder

80147
Glass Santa with Tree

80148
Glass Santa with Deer

80149
Pink Angel Stocking Hanger

80904
Gold Angel Stocking Hanger

81265
Gold Rose Garland

81266
Golden Rose Pigtail

81267
Golden Rose Wreath

80381
Angel and Child Figurine with Music Box Playing Ave Maria

80379
Gold Guardian Angel

80380
Pastel Guardian Angel

80381
Angel with Children with Music Box Playing Ave Maria

80388
Reclining Angel with Mandolin

80389
Sitting Angel Candleholder

80261
Resin Victorian Santa w/Music Box playing O Tannenbaum

80280
Resin Ballerina Recital playing Swan Lake

80281
Resin Angel Ballerina

80283
Resin Angel Ballerina

80284
Resin Angel Ballerina

80287
Resin Ballet Lesson

80289
Resin Sisters Figurine

80290
Resin Dance Lesson

80403
Resin Angel with Child

80406
Resin Cupid Musical plays Hark! The Herald Angel

80444
Resin Joyful Angel Musical plays Joy to the World

80447
Resin Bisque Angel with Scroll Candleholder

80450
Resin Angel with Scroll Candleholder

80454
Resin Victorian Child with Flower

80455
Resin Victorian Child with Toys

80456
Resin Victorian Child with Bird

80533
Resin Victorian Child with Bows

80534
Resin Victorian Carousel with Flowers

80535
Resin Victorian Carousel with Tassel

80434
Resin Praying Angel Musical plays Ave Maria

80549
Resin Antique Gold Medici music box plays Ave Maria

80565
Resin Bisque Angel with Child

80297
21 inch Metal Tree

80298
18 inch Metal Tree

80299
13 inch Metal Tree

80802
10 inch Golfer Nutcracker

80803
10 inch Golfer Nutcracker

80896
Victorian Wooden 3-folded Screen-Chariot & Xmas Tree

80898
Victorian Wooden 3-folded Screen"Christmas Angel"

80655
Poly Noah Ark Musical

81128
Poly Resin Snowman Stack Figurine

80287
Resin Ballet Lesson

80355
WinterGarden Angel Musical Waterglobe w/ Lara's Theme

81866
Dolomite Ribbon Box

81867
Dolomite Ribbon Candleholder

81868
Dolomite Ribbon Bow Candleholder

81199
Standing Reindeer

81200
Sitting Reindeer

81832
Glass Trees

81833
Glass Spun Angel with Horn

81834
Glass Deer with Swan Sleigh

81837
Glass Spun Tree

81838
Glass Spun Tree

81862
Glass Silhouette Tree

81863
Glass Silhouette Tree

80065
Resin Christmas Angel with Music Box plays Hark! Etc.

80894
Resin "Nativity" Plate with holder

81145
Resin Snowman with Tree Figures

81558
Resin Redneck Reindeer

81559
Resin Redneck Reindeer

81560
Resin Redneck Reindeer

81561
Resin Redneck Reindeer

81562
Resin Redneck Reindeer

81563
Resin Redneck Reindeer

81564
Resin Redneck Reindeer

81565
Resin Redneck Reindeer

81566
Resin Redneck Reindeer

81567
Resin Redneck Reindeer

81608
Resin Pine Cone Candle Holder

81674
Resin Cardinals with Mail Box

81675
Resin Cardinal with Water Pump

81676
Resin Cardinals w/ Wishing Well

81677
Resin Cardinals w/ Sleigh

81922
Resin Granny with Children Fig.

81120
Resin Snowman Figure

81923
Resin Tattletales Guardian Angel

81938
Resin Tattletales Angel with Birdhouse

81939
Resin Tattletale holding Bunny

81940
Resin Tattletale Pre-pack

82215
Ornament Motor

80566
Resin Bisque Angel w/ Music Box plays Hark! The Herald

80569
Resin Victoria Child

80570
Resin Angel on Moon

80571
Resin Angel in Arch

80572
Resin Angel with Bells

81634
Resin Santa Woodland Musical-playing O Tannenbaum

81866
Dolomite Ribbon Box

81867
Dolomite Ribbon Candleholder

81868
Dolomite Ribbon Bow Candleholder

81871
Dolomite Ribbon Napkin Rings

81872
Dolomite Cookie Jar

81684
Wicker Sleigh with Pine Cone

80899
Fabric Victorian Children

80900
Fabric Victorian Children

80467
Pink Topiary Christmas Tree

80468
Pink Topiary Christmas Tree

81643
Pine Tree

81644
Pine Tree

81908
French Santa Nutcracker

80615
Resin Noah's Ark Globe

80617
Resin Noah's Ark Stocking Hanger

80652
Resin Noah's Ark Musical playing Talk to the Animals

80683
Resin Western Santa Cowboy Water Globe: Happy Trails

80893
Resin Plate: Madonna and Child with Holder

Attach. B:

80611
Silverleaf Glass Angel

80612
Silverleaf Glass Angel

80613
Silverleaf Glass Angel

81690
Pine Bough Double Candleholder

81688
Pine Bough Votive

81689
Pine Bough Single Candleholder

81790
Gold Wire Tree Votive

81789
Gold Silhouette Tree Votive

81795
Silhouette Tree Votive

81796
Deer with Sleigh Candleholder

80895
Nativity Plate with Three Wiseman Stand

81145
Snowman with Tree Figures

81674
Cardinals with Mailbox

81900
Wooden Joyeau Noel Green Cabinet

81911
Snow Deers

81912
Mr. Candystripe Snowman

81913
Frosty Sam

81914
Snowboy

81915
Frosty Family

81918
Snowlady

81921
Spring Snowman

81943
Snowman with Shovel

81944
Snowangel

81945
Mr. Jingles Snowman

81947
Snowsmore

81949
"S'moes Frame

81948
Snowangel Framed

81950
Mr. Jingle Framed

81951
Frost Sam Framed

81944
Snow Angel

81146
Snowman Ornament with Cardinal & Birdhouse

81147
Snowman Candle with Birdhouse Candle Holder

81675
Cardinal with Water Pump

81676
Cardinal with Wishing Well

81677
Cardinal with Sleigh

81919
French Santa Candle Holder

81920
French Santa Candle Holder

81660
Wood Christmas Tree & Pine Bough Card Box

81662
Wood Twig Christmas Tree & Pine Bough Card Box

81661
Wood Pine Cone Candle Holder

81666
Wood Pine Cone Photo Frame

81665
Wood Pine Cone Photo Frame

80414
Guardian Angel with Kid

81676
Cardinals with Wishing Well

80545
Cherub Candle Holder

80820
Angels with Crowns

80821
Angles with Halos

81326
Cherub

81893
Santa Candle Holder

80297
Metal Tree

80298
Metal Tree

80299
Metal Tree

80028
Fruit Santa

You classified the merchandise in subheadings 3926.40.00, 4417.00.80, 4420.10.00, 4602.10.80, 6702.90.35, 6912.00.48, 6913.90.50, 7013.99.50, 7013.99.90, 9208.10.00, 9405.50.40, HTSUS, depending on design and component material.

The protestant claims that the merchandise is classified in heading 9505, specifically in subheading 9505.10, HTSUS, the provision for “Festive, carnival or other entertainment articles...parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof:”

ISSUE:

Whether the listed merchandise is classified in heading 9505, HTSUS, as festive articles, or elsewhere.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

In Midwest of Cannon Falls, Inc. v. United States, Slip Op. 96-19 (Ct. Int’l Trade, 1996), aff’d in part, rev’d in part, 122 F.3d 1423, Appeal Nos. 96-1271, 96-1279 (Fed. Cir. 1997) (hereinafter Midwest), the Court addressed the scope of heading 9505, HTSUS, specifically the class or kind of merchandise termed “festive articles,” and provided new guidelines for classification of such goods in the heading. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;

2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and

3. Is associated with or used on a particular holiday.

Based upon a review of the articles subject to the Midwest decision, Customs is of the opinion that the Court has included within the scope of the class “festive articles,” decorative household articles which are representations of an accepted symbol for a recognized holiday, and utilitarian/functional articles that are three-dimensional representations of an accepted symbol for a recognized holiday. See the Informed Compliance Publication on the Classification of Festive Articles published in the Customs Bulletin, Volume 32, Numbers 2/3, dated January 21, 1998.

In addition to the criteria listed above, the Court considered the general criteria for classification set forth in United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976), cert. denied, 429 U.S. 979 (hereinafter Carborundum). Therefore, with respect to decorative and utilitarian articles related to holidays and symbols not specifically recognized in Midwest or in the Customs Bulletin dated January 21, 1998, Customs will also consider the general criteria set forth in Carborundum to determine whether a particular good belongs to the class or kind “festive articles.” Those criteria include the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.

In considering the Midwest standards, none of the subject articles is predominately of precious or semiprecious stones, precious metal or metal clad with precious metal. Also, the merchandise presents the question of whether the articles are functional, and if so, do they present a recognized symbol of the three dimensional figure.

The volume of individual items included in this protest does not permit individual written treatment of each one. The classifications were carefully reviewed in light of the standards described, supra, as well as Headquarters and Customs National Commodity Specialists’ rulings issued since the liquidations that gave rise to this protest. Changes from your decisions are generally the result of the application of these new decisions. In those instances in which your decision prevails, it is usually because there is insubstantial credible evidence of the articles’ association with a particular holiday. Examples would include angel figures and figurines, even with babies, where there is no particular connection with the celebration of the recognized holiday of Christmas. In other cases, the articles present a biblical or winter motif, e.g., the Noah’s Ark motif or a Snowman with a bunny with carrot, where the article presents no recognizable connection with the decoration of a household during the Christmas season. Customs here and in prior rulings has found such articles to be classified outside of the scope of heading 9505, HTSUS.

HOLDING:
The following subheadings correspond to the item #’s set forth in Schedules A and B to the protests:

Schedule A
From Protest 3901-98-100324

80116
Resin Santa Candle Holder
9505.10.4020

80117
Resin Santa Candle Holder
9505.10.4020

80786
Resin Santa Golf Ornament
9505.10.1025

80787
Resin Santa Golf Ornament
9505.10.1025

80799
Golfer with Heavy Bag Figurine
3926.40.0000

81146
Poly Resin Snowman Ornament
9505.10.1025

81147
Resin Snowman Candleholder
9505.10.4020

81602
Resin Pinecone Christmas Tree
9505.10.2500

81603
Resin Pinecone Christmas Tree Candle Holder 9505.10.4020

81605
Resin Candy Cane Christmas Tree
9505.10.2500

81606
Resin Candy Cane Christmas Tree Candle Holder 9505.10.4020

80147
Glass Santa with Tree
9505.10.1000

80148
Glass Santa with Deer
9505.10.1000

80149
Pink Angel Stocking Hanger
9505.10.2500

80904
Gold Angel Stocking Hanger
9505.10.2500

81265
Gold Rose Garland
6702.90.3500

81266
Golden Rose Pigtail
6702.90.3500

81267
Golden Rose Wreath
6702.90.3500

80381
Angel and Child Figurine with Music Box Playing Ave Maria 9208.10.0000

80379
Gold Guardian Angel
3926.40.0000

80380
Pastel Guardian Angel
3926.40.0000

80381
Angel with Children with Music Box Playing Ave Maria 9208.10.0000

80388
Reclining Angel with Mandolin
3926.40.0000

80389
Sitting Angel Candleholder
9505.10.4020

80261
Resin Victorian Santa w/Music Box playing O Tannenbaum 9208.10.0000

80280
Resin Ballerina Recital playing Swan Lake 9208.10.0000

80281
Resin Angel Ballerina
3926.40.0000

80283
Resin Angel Ballerina
3926.40.0000

80284
Resin Angel Ballerina
3926.40.0000

80287
Resin Ballet Lesson
3926.40.0000

80289
Resin Sisters Figurine
3926.40.0000

80290
Resin Dance Lesson
3926.40.0000

80403
Resin Angel with Child
3926.40.0000

80406
Resin Cupid Musical plays Hark! The Herald Angel 9208.10.0000

80444
Resin Joyful Angel Musical plays Joy to the World 9208.10.0000

80447
Resin Bisque Angel with Scroll Candleholder 9405.50.4000

80450
Resin Angel with Scroll Candleholder
9405.50.4000

80454
Resin Victorian Child with Flower
3926.40.0000

80455
Resin Victorian Child with Toys
3926.40.0000

80456
Resin Victorian Child with Bird
3926.40.0000

80533
Resin Victorian Child with Bows
3926.40.0000

80534
Resin Victorian Carousel with Flowers
3926.40.0000

80535
Resin Victorian Carousel with Tassel
3926.40.0000

80434
Resin Praying Angel Musical plays Ave Maria 9208.10.0000

80549
Resin Antique Gold Medici music box plays Ave Maria 9208.10.0000

80565
Resin Bisque Angel with Child
3926.40.0000

80297
21 inch Metal Tree
9505.10.2500

80298
18 inch Metal Tree
9505.10.2500

80299
13 inch Metal Tree
9505.10.2500

80802
10 inch Golfer Nutcracker
9505.10.2500

80803
10 inch Golfer Nutcracker
9505.10.2500

80896
Victorian Wooden 3-folded Screen-Chariot & Xmas Tree 9505.10.1500

80898
Victorian Wooden 3-folded Screen"Christmas Angel" 4420.10.0000

80655
Poly Noah Ark Musical
9208.10.0000

81128
Poly Resin Snowman Stack Figurine
9505.10.2500

80287
Resin Ballet Lesson
3926.40.0000

80355
WinterGarden Angel Musical Waterglobe w/ Lara's Theme 9208.10.0000

81866
Dolomite Ribbon Box
6913.10.5000

81867
Dolomite Ribbon Candleholder
9405.50.4000

81868
Dolomite Ribbon Bow Candleholder
9405.50.4000

81199
Standing Reindeer
7013.99.5000

81200
Sitting Reindeer
7013.99.5000

81832
Glass Trees
7013.99.9000

81833
Glass Spun Angel with Horn
7013.99.9000

81834
Glass Deer with Swan Sleigh
7013.99.5000

81837
Glass Spun Tree
9505.10.2500

81838
Glass Spun Tree
9505.10.2500

81862
Glass Silhouette Tree
7013.99.9000

81863
Glass Silhouette Tree
7013.99.9000

80065
Resin Christmas Angel with Music Box plays Hark! Etc. 9208.10.0000

80894
Resin "Nativity" Plate with holder
3926.40.0000

81145
Resin Snowman with Tree Figures
9505.10.2500

81558
Resin Redneck Reindeer
3926.40.0000

81559
Resin Redneck Reindeer
3926.40.0000

81560
Resin Redneck Reindeer
3926.40.0000

81561
Resin Redneck Reindeer
3926.40.0000

81562
Resin Redneck Reindeer
3926.40.0000

81563
Resin Redneck Reindeer
3926.40.0000

81564
Resin Redneck Reindeer
3926.40.0000

81565
Resin Redneck Reindeer
3926.40.0000

81566
Resin Santa on Sofa w/beer
9505.10.2500

81567
Resin Redneck Reindeer
3926.40.0000

81608
Resin Pine Cone Candle Holder
9405.50.4000

81674
Resin Cardinals with Mail Box
3926.40.0000

81675
Resin Cardinal with Water Pump
3926.40.0000

81676
Resin Cardinals w/ Wishing Well
3926.40.0000

81677
Resin Cardinals w/ Sleigh
3926.40.0000

81922
Resin Granny with Children Fig.
3926.40.0000

81120
Resin Snowman Figure
9505.10.2500

81923
Resin Tattletales Guardian Angel
3926.40.0000

81938
Resin Tattletales Angel with Birdhouse
3926.40.0000

81939
Resin Tattletale holding Bunny
3926.40.0000

81940
Resin Tattletale Pre-pack
3926.40.0000

82215
Ornament Motor
9505.10.5020

80566
Resin Bisque Angel w/ Music Box plays Hark! The Herald 9208.10.0000

80569
Resin Victoria Child
9505.10.2500

80570
Resin Angel on Moon
3926.40.0000

80571
Resin Angel in Arch
3926.40.0000

80572
Resin Angel with Bells
3926.40.0000

81634
Resin Santa Woodland Musical-playing O Tannenbaum 9208.10.0000

81866
Dolomite Ribbon Box
6913.90.5000

81867
Dolomite Ribbon Candleholder
9405.50.4000

81868
Dolomite Ribbon Bow Candleholder
9405.50.4000

81871
Dolomite Ribbon Napkin Rings
6913.90.5000

81872
Dolomite Cookie Jar
6912.00.4800

81684
Wicker Sleigh with Pine Cone
9505.10.1500

80899
Fabric Victorian Children
9505.10.2500

80900
Fabric Victorian Children
9505.10.2500

80467
Pink Topiary Christmas Tree
9505.10.2500

80468
Pink Topiary Christmas Tree
9505.10.2500

81643
Pine Tree
3926.40.0000

81644
Pine Tree
3926.40.0000

81908
French Santa Nutcracker
9505.10.1500

80615
Resin Noah's Ark Globe
7013.99.8000

80617
Resin Noah's Ark Stocking Hanger
9505.10.2500

80652
Resin Noah's Ark Musical playing Talk to the Animals 9208.10.0000

80683
Resin Western Santa Cowboy Water Globe: Happy Trails 9208.10.0000

80893
Resin Plate: Madonna and Child with Holder 3926.40.0000

Schedule B:
From Protest 3901-98-100321

80611
Silverleaf Glass Angel
7013.99.9000

80612
Silverleaf Glass Angel
7013.99.9000

80613
Silverleaf Glass Angel
7013.99.9000

81690
Pine Bough Double Candleholder
9405.50.4000

81688
Pine Bough Votive
9405.50.4000

81689
Pine Bough Single Candleholder
9405.50.4000

81790
Gold Wire Tree Votive
9505.10.5020

81789
Gold Silhouette Tree Votive
9505.10.5020

81795
Silhouette Tree Votive
9505.10.5020

81796
Deer with Sleigh Candleholder
9505.10.5020

80895
Nativity Plate with Three Wiseman Stand
9505.10.3000

81145
Snowman with Tree Figures
9505.10.2500

81674
Cardinals with Mailbox
3926.40.0000

81900
Wooden Joyeau Noel Green Cabinet
9505.10.5020

81911
Snow Deers
9505.10.2500

81912
Mr. Candystripe Snowman
9505.10.2500

81913
Frosty Sam
3926.40.0000

81914
Snowboy
3926.40.0000

81915
Frosty Family
3926.40.0000

81918
Snowlady
3926.40.0000

81921
Spring Snowman
3926.40.0000

81943
Snowman with Shovel
3926.40.0000

81944
Snowangel
3926.40.0000

81945
Mr. Jingles Snowman
3926.40.0000

81947
Snowsmore
3926.40.0000

81949
"S'moes Frame
4414.00.0000

81948
Snowangel Framed
4414.00.0000

81950
Mr. Jingle Framed
4414.00.0000

81951
Frost Sam Framed
4414.00.0000

81944
Snow Angel
3926.40.0000

81146
Snowman Ornament with Cardinal & Birdhouse 9505.10.2500

81147
Snowman Candle with Birdhouse Candle Holder 9505.10.2500

81675
Cardinal with Water Pump
3926.40.0000

81676
Cardinal with Wishing Well
3926.40.0000

81677
Cardinal with Sleigh
3926.40.0000

81919
French Santa Candle Holder
9505.10.5020

81920
French Santa Candle Holder
9505.10.5020

81660
Wood Christmas Tree & Pine Bough Card Box 4420.90.8000

81662
Wood Twig Christmas Tree & Pine Bough Card Box 4420.90.8000

81661
Wood Pine Cone Candle Holder
9405.50.4000

81666
Wood Pine Cone Photo Frame
4414.00.0000

81665
Wood Pine Cone Photo Frame
4414.00.0000

80414
Guardian Angel with Kid
3926.40.0000

81676
Cardinals with Wishing Well
3926.40.0000

80545
Cherub Candle Holder
9505.10.4020

80820
Angels with Crowns Ornament
9505.10.2500

80821
Angles with Halos Ornament
9505.10.2500

81326
Cherub
3926.40.0000

81893
Santa Candle Holder
9505.10.4020

80297
Metal Tree
9505.10.2500

80298
Metal Tree
9505.10.2500

80299
Metal Tree
9505.10.2500

80028
Fruit Santa
9505.10.2500

The protest should be DENIED, except to the extent that entries liquidated as indicated above result in a partial allowance.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,


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