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 > 2000 NY Rulings > NY F81438 - NY F81493 > NY F81447

Previous Ruling Next Ruling
NY F81447

January 24, 2000

CLA-2-95:RR:NC:SP:225 F81447


TARIFF NO.: 9505.90.6000

Mr. Barry Klein
Klein International, Ltd.
9373 SW Barber Street
Wilsonville, Oregon 97070

RE: The tariff classification of a festive windsock from China

Dear Mr. Klein:

In your letter dated December 17, 1999, received in this office on December 30, 1999, you requested a tariff classification ruling.

A sample of the “Uncle Sam Large Character Windsock,” style #4581, was submitted with your inquiry. The article is made of 85% nylon, 10% plastic, and 5% cotton materials. It resembles the figure of “Uncle Sam” which historically developed into a symbol that represents the United States of America. The symbol depicts a man with white whiskers dressed in a top hat, jacket and striped pants. His outfit, colored red, white and blue, is representative of the American flag and features the Stars and Stripes in its pattern.

In the case of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court accepted certain products as festive articles in Chapter 95. A range of factors are considered in determining when an article qualifies for the festive provision. 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.

Additionally, we must consider 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.

Style #4581 appears to satisfy all three criteria. This office believes that the court would agree to recognize the “Fourth of July” as a holiday for purposes of classifying an article within the festive provision. Furthermore, it is our opinion that the symbolic figure of “Uncle Sam” has established roots as a symbol that is closely associated with the Fourth of July. Based on these findings and the submitted marketing literature, we conclude that style #4581 is classifiable as a festive article in Chapter 95.

The applicable subheading for the “Uncle Sam Large Character Windsock,” style #4581, 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

Previous Ruling Next Ruling

See also: