CLA-2 CO:R:C:F 954327 LPF
Louis Shoichet, Esq.
c/o Tompkins & Davidson
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of paper and paperboard decorations depicting
witches and Santa Claus; Heading 9505, HTSUSA; Festive,
carnival or other entertainment articles.
Dear Mr. Shoichet:
This is in response to a letter dated May 7, 1993, from
Tompkins and Davidson on behalf of Cleo, Inc. requesting the
classification of paper and paperboard decorations under the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA).
You submitted samples with your request for a binding ruling.
FACTS:
The articles at issue are lithographically printed paper or
paperboard decorations intended to be placed temporarily in windows
or on the wall. One article depicts a witch and measures about 50
inches in height. The witch's appendages are jointed by small
metal grommets permitting a range of motion. A paper poster
depicting the witch also is included. Both articles are packaged
together in a sealed plastic wrap.
The other article depicts Santa Claus. The partially flocked
illustration is attached to a single paperboard sheet from which
it may be separated at pre-cut, perforated lines. Smaller
decorations such as candy canes are also attached. Santa Claus
measures about 39 inches in height and is packaged in a sealed
plastic wrap.
ISSUE:
Whether the paperboard decorations are classifiable in heading
4911 as other printed matter or in heading 9505 as festive,
carnival or other entertainment articles.
-2-
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported 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. The Explanatory Notes (EN's) 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 GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate 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) Articles of fancy dress, e.g., masks, false
ears and noses, wigs, false beards and moustaches
(not being articles of postiche - heading 67.04),
and paper hats. However, the heading excludes
fancy dress of textile materials, of Chapter 61 or
62.
(4) Throw-balls of paper or cotton-wool, paper
streamers (carnival type), cardboard trumpets,
"blow-outs", confetti, carnival umbrellas, etc.
-3-
The paperboard decorations do not meet the criteria for
festive articles, because they are not traditionally associated
with a particular festival. The paperboard decorations are not
ejusdem generis with those articles cited in the EN's to 9505 as
exemplars of traditional, festive articles. The motif of the
decorations is not dispositive of their classification and does
not transform them into festive articles. See, inter alia,
Headquarters Ruling Letters 952833, issued February 6, 1993, and
951394, issued December 2, 1992. However, pursuant to GRI 1, the
terms of the heading and the EN's indicate that the paperboard
decorations, which are non-durable, are classifiable within 9505
as entertainment articles.
At the subheading level 9505.90.40 provides for confetti,
paper spirals or streamers, party favors and noisemakers, while
9505.90.60 provides for other festive, carnival or entertainment
articles. It is our position that the language in the subheadings
and EN's indicates that the paperboard decorations, designed to be
used at parties, fit the description of the non-durable
entertainment or party-type articles classifiable in subheading
9505.90.40.
Because the articles are appropriately provided for in
subheading 9505.90.40, pursuant to GRI 1, they are not classifiable
within heading 4911 as other printed matter.
HOLDING:
The paper and paperboard decorations are classifiable in
subheading 9505.90.4000, HTSUSA, as "Festive, carnival or other
entertainment articles...: Other: Confetti, paper spirals or
streamers, party favors and noisemakers; parts and accessories
thereof." The general column one rate of duty is 4 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division