CLA-2 CO:R:C:G: 086087 DPS
Ms. Madeleine Salgo
Kurt S. Adler, Inc.
New York, N.Y. 10010
RE: Christmas Tree Ornaments
Dear Ms. Salgo:
Your letter of October 9, 1989, to our New York office
requesting a tariff classification ruling on "Wizard of Oz"
series numbers J-2922 and J-2921, has been referred to this
office for reply concerning classification of series number
J-2922 under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). New York Ruling Letter (NYRL)
846347, issued on December 4, 1989, already classified series
number J-2921. Therefore, we only consider series number
J-2922 in this ruling. Samples of the merchandise in series
J-2922 were submitted with the ruling request.
The samples in series number J-2922, a "Wizard of Oz"
assortment, consist of four figures described as follows:
(1) "Dorothy," a 4 inch tall figure composed of
fabric mache, dressed in traditional apparel of the
story along with a plaid scarf and Santa Claus hat,
a basket in one hand containing "Toto" the dog, and
a loop attached to her hat enabling the figure to
be hung on a tree.
(2) "Scarecrow," a 4-1/2 inch tall figure composed
of fabric mache, clothed in the traditional costume
made famous by the movie. The figure is holding a
red songbook in one hand and a loop is attached to
his hat enabling the figure to be hung on a tree.
(3) "Tin Man," measures 5 inches tall and is made
of fabric mache, is clothed in the traditional tin
suit and is wearing a red scarf. The figure is
holding a small decorated Christmas tree in one
hand and a loop is attached to his hat enabling the
figure to be hung on a tree.
(4) "Cowardly Lion," a 4 inch tall figure composed
of fabric mache, wearing a red plaid scarf and
holding a bell. A loop is attached to the figure's
head enabling it to be hung on a tree.
Whether the subject articles, series number
J-2922, described as "Wizard of Oz" Christmas ornaments, are
considered Christmas ornaments, classifiable under subheading
9505.10.2500, HTSUSA, the provision for Christmas ornaments
of material other than glass or wood.
LAW & ANALYSIS:
The General Rules for the Interpretation of the
Harmonized System (GRI's) govern classification under the
Harmonized Tariff Schedule. According to GRI 1, the primary
consideration in determining whether merchandise should be
classified in a heading should be given to the language of
the heading and any relevant chapter or section notes, and,
provided such headings or notes do not otherwise require,
according to the remaining GRI's, taken in order. The
subheading at issue in this case is:
9505.10.2500, Festive, carnival or other
entertainment articles, including magic
tricks and practical joke articles;
parts and accessories thereof: Articles
for Christmas festivities and parts and
accessories thereof: Christmas
ornaments: Other: other.
The Explanatory Notes to the HTSUSA, which constitute
the official interpretation of the tariff at the
international level, provide further guidance in determining
the scope of each provision. With regard to Heading 9505,
HTSUSA, the provision for festive articles, Explanatory Note
95.05, at p. 1590, states 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
(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.
For the most part, the items described above which fall under
Heading 9505, HTSUSA, tend to have no function other than
It is Customs' position that an article by its shape,
design, ornamentation and appropriate use in connection with
a recognized festive holiday, is an article that falls under
Heading 9505, HTSUSA. To qualify as a Christmas ornament,
Customs requires that the following three criteria be met:
(1) that the item is marketed and sold as a Christmas tree
ornament; (2) that there is some method, generally a loop
attached to the top, to secure or hang the item on a tree;
and (3) that the item is not too big or too heavy to be hung
or attached to a tree. The submitted samples clearly meet
the above criteria. They are designed, sold, and used as
tree ornaments. Therefore, pursuant to GRI 1, the four
articles described as "Wizard of Oz" Christmas ornaments are
classifiable under subheading 9505.10.2500, the provision for
Christmas ornaments, made of material other than glass or
No information was provided as to whether the subject
ornaments are imported together as a set, or separately.
However, such information does not affect their
classification, as they are all considered Christmas
ornaments, classifiable under the provision for Christmas
ornaments, subheading 9505.10.2500, HTSUSA.
Pursuant to GRI 1, the subject merchandise is
classifiable under subheading 9505.10.2500, HTSUSA, the
provision for Christmas ornaments, other. Items classified
under this subheading are subject to a duty rate of 5.0
percent ad valorem.
John Durant, Director
Commercial Rulings Division