CLA-2 CO:R:C:F 952968 LPF
Mr. Ron Sias
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: Classification of plastic, pastel egg pick; Other articles
of plastics, in 3926 HTSUSA; Not 9505 festive articles
Dear Mr. Sias:
This is in response to your letter of October 6, 1992,
submitted on behalf of F.W. Woolworth Co., regarding the proper
classification of a plastic, pastel egg pick under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You submitted a sample with your request for a binding
ruling.
FACTS:
The article at issue, imported from Thailand, is a pastel
egg pick (item number E-12). It measures 5 inches in length and
includes, attached to one end, a plastic flocked, hollow egg
measuring 2-1/2 inches. The pick may decorate floral
arrangements, plants, baskets, etc.
ISSUE:
Whether the floral pick is classifiable in heading 9505 as a
festive article, or rather in heading 3926 as an other article of
plastics.
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.
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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.
* * *
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 pick is made of non-durable material. Customs
will consider an article, such as the pick, 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).
Next, the article's primary function is decorative, as
opposed to, utilitarian. It is apparent, the pick serves no
useful function besides its role as a decoration.
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However, when examining the pick, as a whole, it is evident
that it is not traditionally associated or used with a particular
festival. The pick is not ejusdem generis with those articles
cited in the EN's to 9505, as exemplars of traditional, festive
articles. On the contrary, the pick may serve to decorate
plants, floral arrangements, etc. throughout the year, on various
occasions. The subject article must be classified elsewhere.
Heading 3926 provides for other articles of plastics or
materials of headings 3901 to 3914. Because the plastic pick is
ornamental, it is classifiable in subheading 3926.40.00.
HOLDING:
The plastic, pastel egg pick 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. However, an article classified in subheading
3926.40.00 is eligible for duty free treatment under the
Generalized System of Preferences (GSP) provided it meets the
requirements of General Note 3(c)(ii), HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division