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NY G84071

November 28, 2000

CLA-2-95:RR:NC:SP:225 G84071


TARIFF NO.: 9505.90.6000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of Valentine and St. Patrick’s Day decorations from China

Dear Ms. Dorfman:

In your letter dated November 6, 2000, you requested a tariff classification ruling on behalf of LTD Commodities, Inc.

Two samples and advertising literature accompanied your inquiry. The products are decorated wire trees standing in potted planters. The Valentine’s Day Tree, item #112441, is permanently ornamented with red hearts on the tips of its branches and around the terra-cotta pot in which it stands. The St. Patrick’s Day Tree, item #112442, is permanently ornamented with green shamrocks on the tips of its branches and along the trim of the tin planter in which it stands. Both trees are packaged with additional hanging ornaments pertinent to the subject holiday.

In each instance, the tree and its ornaments are considered a set whose essential character is imparted by the tree. 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. It has been established that hearts are an accepted symbol of Valentine's Day and shamrocks are an accepted symbol of St. Patrick’s Day, both recognized holidays. We acknowledge that the trees are permanently decorated with symbols that associate them with a holiday and, according to your letter, they will be marketed and sold for their respective holidays. Therefore, this office finds the decorated trees satisfy all requirements for the festive article provision. Your samples are being returned as requested.

The applicable subheading for the “Valentine and St. Patrick’s Day" trees, item numbers 112441 and 112442, 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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