CLA-2 CO:R:C:F 953817 LPF
Mr. J.W. Hampton, Jr.
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038
RE: Classification of textile spider web with plastic spider;
Heading 9505, festive, carnival or other entertainment
articles; Not heading 9503, other toy; HRL 952833; NYRL
883869.
Dear Mr. Hampton:
This is in response to your letter of March 8, 1993, regarding
the proper classification of a textile spider web and plastic
spider 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 China, is comprised of a
fibrous textile material which when stretched into a fine film
gives the appearance of cobwebs or spider webs. It is used to
decorate a room or item so that it will look eerie, old or
abandoned. The article includes a plastic spider which is designed
to be placed within the web.
ISSUE:
Whether the spider web and spider are classifiable in heading
9503 as other toys or in 9505 as festive, carnival or other
entertainment articles.
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 9503, HTSUSA, pertains in part, to "other toys." The
EN's to Chapter 95, HTSUSA, indicate that "this chapter covers toys
of all kinds whether designed for the amusement of children or
adults." It is Customs position that the amusement requirement
means that toys should be designed and used principally for
amusement. See Additional U.S. Rule of Interpretation 1(a),
HTSUSA. Customs defines principal use as that use which exceeds
each other single use of the article. The spider web and spider
will not be used principally for amusement. Instead, they will be
used for decoration. The article must be classified elsewhere.
We note that the subject article is distinguishable from New
York Ruling Letter 883869, where a rubber spider with a suction
cup and a spider web composed of textile thread and a vinyl covered
metal outer ring was classified in 9503 as a toy. That article was
reusable and could be manipulated as a plaything. It is unlikely
that the subject article, including the spider attached to the
fibrous web, will be reused after decorating a party or event.
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...
(4) Throw-balls of paper or cotton-wool, paper
streamers (carnival type), cardboard trumpets,
"blow-outs", confetti, carnival umbrellas, etc.
The subject article does not meet the criteria for festive
articles, because it is not traditionally associated with a
particular festival, but instead may be used at parties and various
events throughout the year. It is not ejusdem generis with the
articles cited in the EN's to 9505 as exemplars of festive
articles. See, inter alia, Headquarters Ruling Letter 952833,
issued February 6, 1993. However, pursuant to GRI 1, the terms of
the heading and the EN's indicate that the spider web and spider,
which are non-durable, are classifiable within 9505 as an
entertainment article.
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It is our position that the language in the subheadings and
EN's indicates that the spider web and spider fit the description
of the non-durable entertainment or party-type articles
classifiable in subheading 9505.90.40.
HOLDING:
The spider web and spider are classifiable in subheading
9505.90.4000, HTSUSA, as "Festive, carnival or other entertainment
articles...: Other: Confetti, paper spirals or streamers, party
favors and noisemakers; parts and accessories thereof." The
general column one rate of duty is 4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division