CLA-2 CO:R:C:F 089095 SLR
Mr. John R. Ramirez
Vice President
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: Christmas Advent Calendar from China;
Festive Article of Heading 9505.
Dear Mr. Ramirez:
This is in response to your letter of March 14, 1991,
requesting the proper classification of the "Advent House,"
a Christmas advent calendar, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). We have received
the sample forwarded with your request.
FACTS:
The sample before us, item C-1124, is an advent calendar
made of multi-layered flexible vinyl sheeting. It measures
approximately 2-1/2 x 3 feet in size and is designed to be hung
on a wall. The article's front features a printed picture of a
gingerbread house with the phrase "Santa's Candy Shop" posted
above the doorway; printed depictions of gingerbread cookies,
ice cream sandwiches, gum drops, candy canes, a Christmas tree,
wreath, snowman and reindeer surround the house. Its front is
also scored in various locations to allow for the easy removal
of circular portions which can then be used as Christmas tree
ornaments. Individually hole-punched and printed with pictures
on both sides, the tear-off circular portions are numbered
from 1 to 24 and are removed in sequential order, through
Christmas Eve, beginning the first day of December. The wall
hanging itself remains intact after the ornaments are removed as
another layer of plastic, also printed with pictures, backs them.
The article in question comes packaged in a cardboard box.
The words "Advent House" are in bright red and appear at the top
of the front of the box. On the back, the box reads:
-2-
Christmas is almost here! Let's share the
joyous season with our families and count
down the days to Christmas using Sunco's
Advent Activity Calendar. Beginning with
the first of December, peel off one suprise
every day as numbered. When you come to
the last suprise, it will be Christmas Eve.
Happy Holidays!
ISSUE:
What is the proper classification of the subject article
under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Notes, which represent the official interpretation
of the tariff at the international level, offer guidance in
interpreting the scope of the HTSUSA headings. The Explanatory
Note to heading 9505 indicates 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.
(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.
* * *
-3-
Items classifiable as festive articles in heading 9505 tend to
serve no other purpose than decoration.
The article at issue is decorative. Moreover, advent
calendars are traditionally used at Christmas festivities.
The advent calendar before us, therefore, is classifiable
as a festive article in heading 9505, HTSUSA.
Subheading 9505.10, HTSUSA, provides for articles for
Christmas festivities. The article at issue is classifiable
within this provision. We must now turn our attention to its
proper classification at the eight-digit subheading level.
Subheadings 9505.10.10, 9505.10.15, and 9505.10.25 cover
Christmas ornaments of glass, wood, and other, respectively. To
qualify as a Christmas ornament, Customs requires that the
following three criteria be met:
1. that the item is advertised and sold
as a Christmas tree ornament;
2. that there is some method, generally
a loop attached to the top, to 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 article in question, as described above, fails to meet
the stated criteria. Consequently, it is not classifiable as a
Christmas ornament of plastic in subheading 9505.10.25, HTSUSA.
We recognize that portions of the advent calendar are eventually
tranformed into Christmas tree ornaments. Nonetheless, it is a
cardinal principal of Customs law that absent disguise or fraud,
imported merchandise must be classified with reference to its
condition as imported. In its condition as imported, the article
at issue is an advent calendar; hence, it must be classified
under the provision which best describes that product.
Subheading 9505.10.30, HTSUSA, covers nativity scenes and
figures thereof. The article in question is neither a nativity
scene nor a part thereof. Subheading 9505.10.40, HTSUSA, covers
other Christmas articles of plastics. This provision best
describes the article at issue.
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HOLDING:
Item C-1124 is classifiable in subheading 9505.10.4000,
HTSUSA, which provides for festive, carnival or other
entertainment articles; articles for Christmas festivities:
other: of plastics. The applicable rate of duty is 8.4 percent
ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division