CLA-2-68:S:N:N4:226 814249
Mr. Michael O'Neill
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: The tariff classification of a "polyresin" article from
China
Dear Mr. O'Neill:
In your letter dated August 21, 1995, on behalf of your
client, Sterling Supply Company, you requested a tariff
classification ruling regarding a "polyresin" table decoration.
A sample of item #535800 was submitted and will be returned to
you as requested.
The "polyresin" table decoration is cast from a mixture of
polyester resin and calcium carbonate which is derived from
natural ground stone. The article is three dimensional and
resembles a haunted house. It is approximately 12 inches in
height and depicts a conglomeration of ghosts, witches, pumpkins,
etc.
You suggest that the "polyresin" table decoration is
classifiable under 9505.90.6090, Harmonized Tariff Schedule of
the United States (HTS), which provides for festive, carnival or
other entertainment articles. This provision, however, does not
apply since the article is not traditionally associated with
Halloween. Classification of the subject merchandise rests on
its apparent satisfaction of the guidelines set for festive
articles. In general, merchandise is classifiable in heading
9505, HTS, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or
intrinsic value (e.g., paper, cardboard, metal
foil, glass fiber, plastic, wood);
2. functions primarily as a decoration (e.g., its
primary function is not utilitarian); and
3. is traditionally associated or used with a
particular festival (e.g., stockings and tree
ornaments for Christmas, decorative eggs for
Easter).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
Simply labeling a product "Halloween" does not automatically
entitle that article classification in the festive provision.
The item must qualify as a whole and not merely be designed with
a Halloween motif. The ornamental statuette does not satisfy
criteria number 3 as it is not traditionally associated or used
with Halloween.
The applicable subheading for the "polyresin" table
decoration will be 6810.99.0000, HTS, which provides for articles
of...artificial stone...other articles: other. The rate of duty
will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section
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 Jacob
Bunin at 212-466-5796.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division