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NY H89961

March 29, 2002

CLA-2-95:RR:NC:SP:225 H89961


TARIFF NO.: 6810.99.0000; 9505.90.6000

Ms. Jenny Davenport
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of an assortment of Resin Black Cat Figurines from China.

Dear Ms. Davenport:

In your letter dated March 25, 2002, you requested a tariff classification ruling.

The submitted assortment, Style #27-754, Resin Black Cat Figurines, consists of four designs of black cat figurines that you indicated in your letter are composed of stone powder agglomerated with plastic material. The first design (Hatless and Undecorated) depicts a generic black cat without any attire or decorations. The second design (“Witch’s Hat W/Jack-O-Lantern”) depicts a sitting black cat wearing a blue traditional witch’s hat, yellow bow tie, and holding a jack-o-lantern. The third design depicts a sitting black cat wearing a purple traditional witch’s hat and orange bow tie. The final design depicts a crouching black cat wearing a green traditional witch’s hat with a gold moon and star hanging from its tail.

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

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.

This office believes that the jack-o-lantern or the traditional witch’s hat is closely associated with the Halloween holiday and that black cats with such motifs are classifiable as festive articles in Chapter 95. However, a generic black cat, such as Style #27-754, Resin Black Cat Figurines (Hatless and Undecorated), can be displayed at any time of the year and is not closely associated with a specific holiday. Therefore, it is not classifiable as a festive article.

The applicable subheading for Style #27-754, Resin Black Cat Figurines (Hatless and Undecorated) will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or of artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free.

The applicable subheading for Style #27-754, Resin Black Cat Figurines (Witch’s Hat W/Jack-O-Lantern, Witch’s Hat W/Moon And Star On Tail, and Witch’s Hat And Bow Tie) will be 9505.90.6000, HTS, 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 Wong at 646-733-3026.


Robert B. Swierupski

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