CLA-2 CO:R:C:F 951415 LPF
Mr. Michael O'Neill
O'Neill & Whitaker
1809 Baltimore Avenue
Kansas City, MO 64108
RE: Modification of NYRL 850413; Plastic add-on reflectors for
Christmas tree light sets; Heading 3926, HTSUSA; Other
articles of plastics; Not 9505 festive articles; HRL 951414
Dear Mr. O'Neill:
In New York Ruling Letter (NYRL) 850413, issued March 28,
1990, on behalf of Sterling Supply Company, plastic add-on
reflectors for Christmas tree light sets were classified in
9505.10.5000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as "Festive, carnival or other entertainment
articles,...: Articles for Christmas festivities and parts and
accessories thereof: Other: Other." We have reviewed that ruling
and have found it to be partially in error. The correct
classification is as follows.
FACTS:
The articles at issue, imported from Taiwan, are plastic add-
on reflectors (style #1006), in a blister pack. The reflectors
are manufactured in a star design pattern and are used as
replacements or enhancements to miniature Christmas tree light
sets. Once fitted over the miniature light bulbs, they add a
decorative and sparkling dimension to Christmas tree lights.
ISSUE:
Whether the add-on Christmas tree light reflectors are
classifiable in heading 9505 as festive articles, or in heading
3926 as other articles of plastics.
LAW AND ANALYSIS:
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
heading covers:
-2-
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally
made of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal foil,
glass fibre, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which
are traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs....
* * *
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
First, the light reflectors are made of non-durable
material. Customs will consider articles, such as the light
reflectors, to be made of non-durable material since they are not
designed for sustained wear and tear, nor are purchased because
of their extreme worth or value (as would be the case with a
decorative, yet costly, piece of art or crystal). In addition,
the articles' primary function is decorative, as opposed to,
utilitarian.
-3-
However, when examining the light reflectors, as a whole, it
is evident that the articles are not traditionally associated or
used with the particular festival of Christmas. The light
reflectors are not ejusdem generis with those articles cited in
the EN's to 9505, as exemplars of traditional, festive articles.
We also note that the light reflectors do not qualify as parts or
accessories to articles classifiable within 9505, because
Christmas tree lights are considered electric garlands, and are
excluded from classification within 9505. See Note 1(t) to
Chapter 95, as well as the EN's to 9505, stating that the chapter
(or heading) excludes electric garlands of all kinds (heading
9405). See also Headquarters Ruling Letter (HRL) 951414, issued
January 15, 1993, where an electric candle garland was classified
as other than a festive article. Because heading 9405, lamps and
lighting fittings, does not provide for accessories, the articles
are not classifiable in heading 9405 as well.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. Because the light reflectors
are ornamental, they are classifiable in subheading 3926.40.00.
HOLDING:
The plastic add-on Christmas tree light reflectors are
classifiable in subheading 3926.40.00, HTSUSA, as "Other articles
of plastics and articles of other materials of headings 3901 to
3914: Statuettes and other ornamental articles." The applicable
rate of duty is 5.3 percent ad valorem.
NYRL 850413 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division