CLA-2-95:RR:NC:SP:225 D89717
Mr. Rolando E. Portal
ABC Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210
RE: The tariff classification of decorative wall hangings from China
Dear Mr. Portal:
In your letter dated March 19, 1999, received in this office on March 24, 1999, you requested a tariff classification ruling.
Item #78104 represents two styles of wall hangings for which you have submitted photographs. The first product depicts a “Turkey” that is shaped out of foam ( ” thick) and covered by 100% cotton fabric. In the picture, a front view of the turkey is displayed with opened feathers and dangling long legs. A circular ring is sewn into the top of the turkey for hanging onto a door or wall. The second article resembles a “Scarecrow” and is also made of thin foam ( " thick) covered by 100% cotton material. The scarecrow is depicted in a standing position with outstretched arms. He is portrayed wearing a plaid shirt, hat and blue overalls with a jack-o-lantern printed on the front. The scarecrow features raffia protruding from his extremities and beneath his hat.
You have stated that the style representing a turkey will be marketed, sold and imported for Thanksgiving. Likewise, the scarecrow will be marketed, sold and imported for Halloween. You have appropriately suggested that classification of these products has been affected by the court decision of Midwest of Cannon Falls, Inc. vs. U.S. 96-1271, -1279. As a result of this case, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. Since the instant products are strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed.
In the case of the instant wall hangings, we find that the representation of a turkey is so closely linked with Thanksgiving (a recognized holiday), that it will be considered an accepted symbol of that holiday. The scarecrow, although not necessarily associated with Halloween, wears an outfit embellished by a jack-o-lantern figure which is considered an accepted symbol of Halloween (a recognized holiday). Therefore, this office finds the subject wall hangings satisfy the requirements for the festive provision.
The applicable subheading for item #78104, "Turkey and Scarecrow” wall hangings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist
Alice J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division