CLA-2 RR:TC:FC 958412 RC
Michele I. Smith
Sears, Roebuck and Co.
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: Classification of Mini Village Building Accessories; Festive Articles
Dear Ms. Smith:
This is in response to your initial inquiry dated June 15, 1995, and subsequent submission dated February 29, 1996, with respect to a binding classification ruling, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for mini village building accessories. In your latter submission, you supplied further information relating to the traditional use during the Christmas season of the mini village building accessories which would provide a basis for classifying the articles as festive.
FACTS:
The articles, subject of this ruling request, are mini village building accessories. They include stock #97937, an assortment of three types of polyresin trees, approximately four and a half inches in height. They also include stock #97938, a polyresin wood-look bridge, approximately six inches long and two inches in height. Samples and pictures were attached to your submission.
ISSUE:
Whether the polyresin trees and bridges packaged and sold as accessories to the mini village buildings properly fall into heading 9505, HTSUSA, as accessories to festive articles.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) 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 GRIs.
Heading 9505, HTSUSA, provides for, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. According to the ENs to Chapter 95, Chapter Note 3 indicates that:
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.
The polyresin trees and bridges at issue are similar to the figurines and miscellaneous accessories which are the subject of Headquarters Ruling Letter (HRL) 957706, issued June 21, 1995. Those articles were classified in heading 9505, HTSUSA, as accessories to the mini village buildings.
Although in general, polyresin trees and bridges are not traditionally associated or used with a particular festival, we find they are principally used as accessories to the traditional mini village buildings of HRL 958239, HRL 958240, and HRL 958259 issued to you March 25, 1996. This finding is based, in part, on the information you have provided regarding packaging and marketing, which included advertisements, method of display in your stores, limitation with respect to selling season, etc. Accordingly, it is our determination that the polyresin trees and bridges meet the criteria for classification as accessories to festive articles.
We find that the polyresin trees and bridges are accessories to the mini village buildings that were classified in subheading 9505.10.5020, HTSUSA, the provision for “Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other.” The applicable rate of duty is free.
HOLDING:
The polyresin trees and bridges are accessories to the mini village buildings classifiable in
subheading 9505.10.5020, HTSUSA, the provision for “Festive, carnival or other entertainment articles . . . parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Other, Other.” The applicable rate of duty is free.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division