CLA-2 CO:R:C:F 951909 LPF
Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: Modification of DD 872697; Plastic suncatcher in heading
3926 HTSUSA; Other articles of plastics; Not 9505 festive
article.
Dear Ms. Aldinger:
In Miami District Ruling (DD) 872697, issued April 7, 1992,
a plastic suncatcher was classified in subheading 9505.10.4000,
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." Pursuant to your request, we
have reviewed that ruling and have found it to be partially in
error. The correct classification is as follows.
FACTS:
The article at issue, item #91301, is a nine inch plastic
suncatcher imported from China. It is designed with a Christmas
motif.
ISSUE:
Whether the suncatcher is classifiable in subheading
9505.10.40 as festive articles, articles for Christmas
festivities, other, or in subheading 3926.40.00 as articles of
plastics, statuettes and other ornamental articles.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
heading covers:
(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
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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.
Customs will consider the suncatcher to be made of non-
durable material since it is not designed for sustained wear and
tear, nor is purchased because of its extreme worth or value (as
would be the case with a decorative, yet costly, piece of art or
crystal). Also, the article's primary function is decorative, as
opposed to, utilitarian. It is apparent, the suncatcher serves
no useful function besides its role as a decoration.
However, when examining the suncatcher, as a whole, it is
evident that the article is not traditionally associated or used
with the particular festival of Christmas. It is not akin to
those articles cited in the EN's to 9505, as exemplars of
traditional, festive articles. The suncatcher's Christmas motif
will not transform it into a festive article. The article must
be classified elsewhere.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. Since the plastic suncatcher
is ornamental, it is classifiable in subheading 3926.40.00.
HOLDING:
The suncatcher is 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 general column one rate of duty is 5.3
percent ad valorem. We note that the ruling being modified
indicated a general column one rate of duty of 8.4 percent ad
valorem.
DD 872697 is modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division