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NY F89892

August 18, 2000

CLA-2-95:RR:NC:SP:225 F89892


TARIFF NO.: 9505.90.6000

Ms. Susan Kohn Ross
S.K. Ross & Associates, P.C.
5777 West Century Blvd., Suite 520
Los Angeles, CA 90045-5659

RE: The tariff classification of Halloween decorations from China

Dear Ms. Ross:

In your letter dated July 10, 2000, on behalf of Arizona Light Creations, Inc., you requested a tariff classification ruling for a product referred to as “Light Scamps”.

Two samples and a catalog were submitted with your inquiry. The “Light Scamps” are made up of globe-shaped plastic frames, a miniature electric light set and a nylon covering. The miniature lights are affixed to the framework and the nylon covering is draped overall. Upon assembly, the articles depict illuminated bulb-like decorations. A textile cord is attached to the top of the light scamps for hanging purposes.

The “Sandy Witch,” model #57080, resembles a green witch’s head wearing a black hat with streamers dangling below the head in green, black and purple. The “Stars-N-Stripes,” model #51776, portrays a fabric-covered globe printed with white stars on a blue background and red and white streamers hanging below it. According to your letter, the light scamps can be placed indoors or outdoors for festive lighting. They are not intended primarily for illumination but for decoration at Halloween and the Fourth of July, respectively.

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.

The described “Light Scamps” appear to satisfy all three criteria. We believe that the representation of a witch is so closely associated with Halloween, and that the symbolic figure of the Stars and Stripes is so closely linked with the Fourth of July that these representations will be accepted as symbols for the named holidays. Based on these findings and the submitted marketing literature, we conclude that model #57080 and model #51776 are classifiable as festive articles in Chapter 95.

The applicable subheading for the “Sandy Witch,” model #57080, and “Stars-N-Stripes,” model #51776, 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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