CLA-2 CO:R:C:G 086074 SLR
Mr. Stanley Geller
President
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: Modification of Pre-Classification Review (PC) 835839, dated
January 25, 1989
Dear Mr. Geller:
On January 25, 1989, our New York office issued PC 835839
classifying seven different baskets as festive articles in the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) subheadings 9505.90.6000 or 9505.10.2500. After much
discussion and consideration, we have redetermined the proper
classification of these articles.
FACTS:
The subject articles are small baskets, generally designed
to hold candy. The first baskets, numbers 2009 and 2010 are
woven bamboo baskets in various colors. The second baskets,
numbers 3307 and 3308 are woven wooden baskets in natural colors.
The final baskets, numbers 3305, 3309, and 7059 are woven wooden
baskets in multi-colors.
ISSUE:
Whether the subject baskets are classifiable as festive
articles in heading 9505, HTSUSA, and, if not, what is the
appropriate classification?
LAW AND ANALYSIS:
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles. The Explanatory Notes, which
represent the official interpretation of the tariff at the
international level, offer guidance in understanding the scope of
the headings. The Explanatory Note to heading 9505 indicates
that this heading covers:
-2-
(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), artifical 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.
* * *
For the most part, items classifiable in Heading 9505, HTSUSA,
tend to have no function other than to adorn.
Here, the subject baskets do more than adorn; they hold
candy and other such articles. In addition, the baskets have no
specific association with any particular holiday. These items,
therefore, are not classifiable in Heading 9505.
Heading 4602, HTSUSA, provides for basketwork, wickerwork
and other articles made from plaiting materials. The subject
articles, if not classifiable elsewhere, would be classified
under this heading.
HOLDING:
Item numbers 2009 and 2010 are classifiable in subheading
4602.10.1100, HTSUSA, which provides for other baskets and bags,
whether or not lined, of bamboo, dutiable at 10 percent ad
valorem. Item numbers 3305, 3307, 3308, 3309, and 7059 are
classifiable in subheading 4602.10.1900, HTSUSA, which provides
for other baskets and bags, whether or not lined, other, dutible
at 4.5 percent ad valorem.
In accordance with the above determination, PC 835839 is
hereby modified pursuant to 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commericial Rulings Division