#  HQ 962567

March 31, 2000

CLA-2 RR:CR:GC 962567 JGB

CATEGORY: Classification

TARIFF NO.: 3926.40.0000; 4417.00.80; 4420.10.0000; 4602.10.8000;
6702.90.3500; 6912.00.4400; 6912.00.4500; 6912.00.4810; 6913.90.50;
7013.99.5000; 7013.99.9000; 9208.10.0000; 9405.50.4000; 9505.10.1000;
9505.10.1500; 9505.10.4020; 9505.10.5020

Port Director

U.S. Customs Service

610 S. Canal St.

Chicago, Illinois 60607

RE: Protests 3901‑98‑100324 and --100321; Festive Articles

Dear Director:

This is a decision on Protests 3901‑98‑100324 and -100321, against your
decision in the classification of merchandise under the Harmonized
Tariff Schedule of the United States (HTSUS). The entries, made in 1997
and 1998, were liquidated on March 6, April 3, 10, 17, 24, and May 1,
1998, and the protest timely filed on May 14, 1998.

**FACTS**:

The merchandise consists of the items listed in Attachments A and B and
by item \# in the Holiday Gallery, Christmas 1997 catalog. These items
are listed as follows:

Attach. A: From Protest 3901 98-100324:

Item \# Description

  -----------------------------------------------------------------------

  -----------------------------------------------------------------------

  --------- -------------------------------------------- -------- --------
  80116     Resin Santa Candle Holder                             

  80117     Resin Santa Candle Holder                             

  80786     Resin Santa Golf Ornament                             

  80787     Resin Santa Golf Ornament                             

  80799     Resin Golfer with Heavy Bag                           

  81146     Poly Resin Snowman Ornament                           

  81147     Resin Snowman Candleholder                            

  81602     Resin Pinecone Christmas Tree                         

  81603     Resin Pinecone Christmas Tree Candle Holder           

  81605     Resin Candy Cane Christmas Tree                       

  81606     Resin Candy Cane Christmas Tree Candle                
            Holder                                                

  80147     Glass Santa with Tree                                 

  80148     Glass Santa with Deer                                 

  80149     Pink Angel Stocking Hanger                            

  80904     Gold Angel Stocking Hanger                            

  81265     Gold Rose Garland                                     

  81266     Golden Rose Pigtail                                   

  81267     Golden Rose Wreath                                    

  80381     Angel and Child Figurine with Music Box               
            Playing Ave Maria                                     

  80379     Gold Guardian Angel                                   

  80380     Pastel Guardian Angel                                 

  80381     Angel with Children with Music Box Playing            
            Ave Maria                                             

  80388     Reclining Angel with Mandolin                         

  80389     Sitting Angel Candleholder                            

  80261     Resin Victorian Santa w/Music Box playing O           
            Tannenbaum                                            

  80280     Resin Ballerina Recital playing Swan Lake             

  80281     Resin Angel Ballerina                                 

  80283     Resin Angel Ballerina                                 

  80284     Resin Angel Ballerina                                 

  80287     Resin Ballet Lesson                                   

  80289     Resin Sisters Figurine                                

  80290     Resin Dance Lesson                                    

  80403     Resin Angel with Child                                

  80406     Resin Cupid Musical plays Hark! The Herald            
            Angel                                                 

  80444     Resin Joyful Angel Musical plays Joy to the           
            World                                                 

  80447     Resin Bisque Angel with Scroll Candleholder           

  80450     Resin Angel with Scroll Candleholder                  

  80454     Resin Victorian Child with Flower                     

  80455     Resin Victorian Child with Toys                       

  80456     Resin Victorian Child with Bird                       

  80533     Resin Victorian Child with Bows                       

  80534     Resin Victorian Carousel with Flowers                 

  80535     Resin Victorian Carousel with Tassel                  

  80434     Resin Praying Angel Musical plays Ave Maria           

  80549     Resin Antique Gold Medici music box plays             
            Ave Maria                                             

  80565     Resin Bisque Angel with Child                         

  80297     21 inch Metal Tree                                    

  80298     18 inch Metal Tree                                    

  80299     13 inch Metal Tree                                    

  80802     10 inch Golfer Nutcracker                             

  80803     10 inch Golfer Nutcracker                             

  80896     Victorian Wooden 3-folded Screen-Chariot &            
            Xmas Tree                                             

  80898     Victorian Wooden 3-folded Screen\"Christmas           
            Angel\"                                               

  80655     Poly Noah Ark Musical                                 

  81128     Poly Resin Snowman Stack Figurine                     

  80287     Resin Ballet Lesson                                   

  80355     WinterGarden Angel Musical Waterglobe w/              
            Lara\'s Theme                                         

  81866     Dolomite Ribbon Box                                   

  81867     Dolomite Ribbon Candleholder                          

  81868     Dolomite Ribbon Bow Candleholder                      

  81199     Standing Reindeer                                     

  81200     Sitting Reindeer                                      

  81832     Glass Trees                                           

  81833     Glass Spun Angel with Horn                            

  81834     Glass Deer with Swan Sleigh                           

  81837     Glass Spun Tree                                       

  81838     Glass Spun Tree                                       

  81862     Glass Silhouette Tree                                 

  81863     Glass Silhouette Tree                                 

  80065     Resin Christmas Angel with Music Box plays            
            Hark! Etc.                                            

  80894     Resin \"Nativity\" Plate with holder                  

  81145     Resin Snowman with Tree Figures                       

  81558     Resin Redneck Reindeer                                

  81559     Resin Redneck Reindeer                                

  81560     Resin Redneck Reindeer                                

  81561     Resin Redneck Reindeer                                

  81562     Resin Redneck Reindeer                                

  81563     Resin Redneck Reindeer                                

  81564     Resin Redneck Reindeer                                

  81565     Resin Redneck Reindeer                                

  81566     Resin Redneck Reindeer                                

  81567     Resin Redneck Reindeer                                

  81608     Resin Pine Cone Candle Holder                         

  81674     Resin Cardinals with Mail Box                         

  81675     Resin Cardinal with Water Pump                        

  81676     Resin Cardinals w/ Wishing Well                       

  81677     Resin Cardinals w/ Sleigh                             

  81922     Resin Granny with Children Fig.                       

  81120     Resin Snowman Figure                                  

  81923     Resin Tattletales Guardian Angel                      

  81938     Resin Tattletales Angel with Birdhouse                

  81939     Resin Tattletale holding Bunny                        

  81940     Resin Tattletale Pre-pack                             

  82215     Ornament Motor                                        

  80566     Resin Bisque Angel w/ Music Box plays Hark!           
            The Herald                                            

  80569     Resin Victoria Child                                  

  80570     Resin Angel on Moon                                   

  80571     Resin Angel in Arch                                   

  80572     Resin Angel with Bells                                

  81634     Resin Santa Woodland Musical-playing O                
            Tannenbaum                                            

  81866     Dolomite Ribbon Box                                   

  81867     Dolomite Ribbon Candleholder                          

  81868     Dolomite Ribbon Bow Candleholder                      

  81871     Dolomite Ribbon Napkin Rings                          

  81872     Dolomite Cookie Jar                                   

  81684     Wicker Sleigh with Pine Cone                          

  80899     Fabric Victorian Children                             

  80900     Fabric Victorian Children                             

  80467     Pink Topiary Christmas Tree                           

  80468     Pink Topiary Christmas Tree                           

  81643     Pine Tree                                             

  81644     Pine Tree                                             

  81908     French Santa Nutcracker                               

  80615     Resin Noah\'s Ark Globe                               

  80617     Resin Noah\'s Ark Stocking Hanger                     

  80652     Resin Noah\'s Ark Musical playing Talk to             
            the Animals                                           

  80683     Resin Western Santa Cowboy Water Globe:               
            Happy Trails                                          

  80893     Resin Plate: Madonna and Child with Holder            

  Attach.                                                         
  B:                                                              

  80611     Silverleaf Glass Angel                                

  80612     Silverleaf Glass Angel                                

  80613     Silverleaf Glass Angel                                

  81690     Pine Bough Double Candleholder                        

  81688     Pine Bough Votive                                     

  81689     Pine Bough Single Candleholder                        

  81790     Gold Wire Tree Votive                                 

  81789     Gold Silhouette Tree Votive                           

  81795     Silhouette Tree Votive                                

  81796     Deer with Sleigh Candleholder                         

  80895     Nativity Plate with Three Wiseman Stand               

  81145     Snowman with Tree Figures                             

  81674     Cardinals with Mailbox                                

  81900     Wooden Joyeau Noel Green Cabinet                      

  81911     Snow Deers                                            

  81912     Mr. Candystripe Snowman                               

  81913     Frosty Sam                                            

  81914     Snowboy                                               

  81915     Frosty Family                                         

  81918     Snowlady                                              

  81921     Spring Snowman                                        

  81943     Snowman with Shovel                                   

  81944     Snowangel                                             

  81945     Mr. Jingles Snowman                                   

  81947     Snowsmore                                             

  81949     \"S\'moes Frame                                       

  81948     Snowangel Framed                                      

  81950     Mr. Jingle Framed                                     

  81951     Frost Sam Framed                                      

  81944     Snow Angel                                            

  81146     Snowman Ornament with Cardinal & Birdhouse            

  81147     Snowman Candle with Birdhouse Candle Holder           

  81675     Cardinal with Water Pump                              

  81676     Cardinal with Wishing Well                            

  81677     Cardinal with Sleigh                                  

  81919     French Santa Candle Holder                            

  81920     French Santa Candle Holder                            

  81660     Wood Christmas Tree & Pine Bough Card Box             

  81662     Wood Twig Christmas Tree & Pine Bough Card            
            Box                                                   

  81661     Wood Pine Cone Candle Holder                          

  81666     Wood Pine Cone Photo Frame                            

  81665     Wood Pine Cone Photo Frame                            

  80414     Guardian Angel with Kid                               

  81676     Cardinals with Wishing Well                           

  80545     Cherub Candle Holder                                  

  80820     Angels with Crowns                                    

  80821     Angles with Halos                                     

  81326     Cherub                                                

  81893     Santa Candle Holder                                   

  80297     Metal Tree                                            

  80298     Metal Tree                                            

  80299     Metal Tree                                            

  80028     Fruit Santa                                           
  --------- -------------------------------------------- -------- --------

You classified the merchandise in subheadings 3926.40.00, 4417.00.80,
4420.10.00, 4602.10.80, 6702.90.35, 6912.00.48, 6913.90.50, 7013.99.50,
7013.99.90, 9208.10.00, 9405.50.40, HTSUS, depending on design and
component material.

The protestant claims that the merchandise is classified in heading
9505, specifically in subheading 9505.10, HTSUS, the provision for
"Festive, carnival or other entertainment articles\...parts and
accessories thereof: Articles for Christmas festivities and parts and
accessories thereof:"

**ISSUE**:

Whether the listed merchandise is classified in heading 9505, HTSUS, as
festive articles, or elsewhere.

**LAW AND ANALYSIS**:

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRI). GRI 1 provides that the classification of
goods shall be determined according to the terms of the headings of the
tariff schedule and any relative Section or Chapter Notes. In the event
that the goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the remaining GRI
may then be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the official
interpretation of the tariff at the international level, facilitate
classification under the HTSUS by offering guidance in understanding the
scope of the headings and GRI.

In *Midwest of Cannon Falls, Inc. v. United States*, Slip Op. 96-19 (Ct.
Int'l Trade, 1996), *aff'd in part, rev'd in part*, 122 F.3d 1423,
Appeal Nos. 96-1271, 96-1279 (Fed. Cir. 1997) (hereinafter *Midwest*),
the Court addressed the scope of heading 9505, HTSUS, specifically the
class or kind of merchandise termed "festive articles," and provided new
guidelines for classification of such goods in the heading. In general,
merchandise is classifiable as a festive article in heading 9505, HTSUS,
when the article, *as a whole*:

> 1\. Is not predominately of precious or semiprecious stones, precious
> metal or metal clad with precious metal;
>
> 2\. Functions primarily as a decoration or functional item used in
> celebration of, and for entertainment on, a holiday; and
>
> 3\. Is associated with or used on a particular holiday.

Based upon a review of the articles subject to the *Midwest* decision,
Customs is of the opinion that the Court has included within the scope
of the class "festive articles," decorative household articles which are
representations of an accepted symbol for a recognized holiday, and
utilitarian/functional articles that are three-dimensional
representations of an accepted symbol for a recognized holiday. See the
Informed Compliance Publication on the Classification of Festive
Articles published in the *Customs Bulletin*, Volume 32, Numbers 2/3,
dated January 21, 1998.

In addition to the criteria listed above, the Court considered the
general criteria for classification set forth in *United States v.
Carborundum Company*, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976),
cert. denied, 429 U.S. 979 (hereinafter *Carborundum*). Therefore, with
respect to decorative and utilitarian articles related to holidays and
symbols not specifically recognized in *Midwest* or in the Customs
Bulletin dated January 21, 1998, Customs will also consider the general
criteria set forth in *Carborundum* to determine whether a particular
good belongs to the class or kind "festive articles." Those criteria
include the general physical characteristics of the article, the
expectation of the ultimate purchaser, the channels of trade, the
environment of sale (accompanying accessories, manner of advertisement
and display), the use in the same manner as merchandise which defines
the class, economic practicality of so using the import, and recognition
in the trade of this use.

In considering the *Midwest* standards, none of the subject articles is
predominately of precious or semiprecious stones, precious metal or
metal clad with precious metal. Also, the merchandise presents the
question of whether the articles are functional, and if so, do they
present a recognized symbol of the three dimensional figure.

The volume of individual items included in this protest does not permit
individual written treatment of each one. The classifications were
carefully reviewed in light of the standards described, *supra*, as well
as Headquarters and Customs National Commodity Specialists' rulings
issued since the liquidations that gave rise to this protest. Changes
from your decisions are generally the result of the application of these
new decisions. In those instances in which your decision prevails, it is
usually because there is insubstantial credible evidence of the
articles' association with a particular holiday. Examples would include
angel figures and figurines, even with babies, where there is no
particular connection with the celebration of the recognized holiday of
Christmas. In other cases, the articles present a biblical or winter
motif, e.g., the Noah's Ark motif or a Snowman with a bunny with carrot,
where the article presents no recognizable connection with the
decoration of a household during the Christmas season. Customs here and
in prior rulings has found such articles to be classified outside of the
scope of heading 9505, HTSUS.

**HOLDING**:

The following subheadings correspond to the item #'s set forth in
Schedules A and B to the protests:

  ------------ ------------------------------------- -------------- ------
  Schedule A   From Protest 3901-98-100324                          

  80116        Resin Santa Candle Holder             9505.10.4020   

  80117        Resin Santa Candle Holder             9505.10.4020   

  80786        Resin Santa Golf Ornament             9505.10.1025   

  80787        Resin Santa Golf Ornament             9505.10.1025   

  80799        Golfer with Heavy Bag Figurine        3926.40.0000   

  81146        Poly Resin Snowman Ornament           9505.10.1025   

  81147        Resin Snowman Candleholder            9505.10.4020   

  81602        Resin Pinecone Christmas Tree         9505.10.2500   

  81603        Resin Pinecone Christmas Tree Candle  9505.10.4020   
               Holder                                               

  81605        Resin Candy Cane Christmas Tree       9505.10.2500   

  81606        Resin Candy Cane Christmas Tree       9505.10.4020   
               Candle Holder                                        

  80147        Glass Santa with Tree                 9505.10.1000   

  80148        Glass Santa with Deer                 9505.10.1000   

  80149        Pink Angel Stocking Hanger            9505.10.2500   

  80904        Gold Angel Stocking Hanger            9505.10.2500   

  81265        Gold Rose Garland                     6702.90.3500   

  81266        Golden Rose Pigtail                   6702.90.3500   

  81267        Golden Rose Wreath                    6702.90.3500   

  80381        Angel and Child Figurine with Music   9208.10.0000   
               Box Playing Ave Maria                                

  80379        Gold Guardian Angel                   3926.40.0000   

  80380        Pastel Guardian Angel                 3926.40.0000   

  80381        Angel with Children with Music Box    9208.10.0000   
               Playing Ave Maria                                    

  80388        Reclining Angel with Mandolin         3926.40.0000   

  80389        Sitting Angel Candleholder            9505.10.4020   

  80261        Resin Victorian Santa w/Music Box     9208.10.0000   
               playing O Tannenbaum                                 

  80280        Resin Ballerina Recital playing Swan  9208.10.0000   
               Lake                                                 

  80281        Resin Angel Ballerina                 3926.40.0000   

  80283        Resin Angel Ballerina                 3926.40.0000   

  80284        Resin Angel Ballerina                 3926.40.0000   

  80287        Resin Ballet Lesson                   3926.40.0000   

  80289        Resin Sisters Figurine                3926.40.0000   

  80290        Resin Dance Lesson                    3926.40.0000   

  80403        Resin Angel with Child                3926.40.0000   

  80406        Resin Cupid Musical plays Hark! The   9208.10.0000   
               Herald Angel                                         

  80444        Resin Joyful Angel Musical plays Joy  9208.10.0000   
               to the World                                         

  80447        Resin Bisque Angel with Scroll        9405.50.4000   
               Candleholder                                         

  80450        Resin Angel with Scroll Candleholder  9405.50.4000   

  80454        Resin Victorian Child with Flower     3926.40.0000   

  80455        Resin Victorian Child with Toys       3926.40.0000   

  80456        Resin Victorian Child with Bird       3926.40.0000   

  80533        Resin Victorian Child with Bows       3926.40.0000   

  80534        Resin Victorian Carousel with Flowers 3926.40.0000   

  80535        Resin Victorian Carousel with Tassel  3926.40.0000   

  80434        Resin Praying Angel Musical plays Ave 9208.10.0000   
               Maria                                                

  80549        Resin Antique Gold Medici music box   9208.10.0000   
               plays Ave Maria                                      

  80565        Resin Bisque Angel with Child         3926.40.0000   

  80297        21 inch Metal Tree                    9505.10.2500   

  80298        18 inch Metal Tree                    9505.10.2500   

  80299        13 inch Metal Tree                    9505.10.2500   

  80802        10 inch Golfer Nutcracker             9505.10.2500   

  80803        10 inch Golfer Nutcracker             9505.10.2500   

  80896        Victorian Wooden 3-folded             9505.10.1500   
               Screen-Chariot & Xmas Tree                           

  80898        Victorian Wooden 3-folded             4420.10.0000   
               Screen\"Christmas Angel\"                            

  80655        Poly Noah Ark Musical                 9208.10.0000   

  81128        Poly Resin Snowman Stack Figurine     9505.10.2500   

  80287        Resin Ballet Lesson                   3926.40.0000   

  80355        WinterGarden Angel Musical Waterglobe 9208.10.0000   
               w/ Lara\'s Theme                                     

  81866        Dolomite Ribbon Box                   6913.10.5000   

  81867        Dolomite Ribbon Candleholder          9405.50.4000   

  81868        Dolomite Ribbon Bow Candleholder      9405.50.4000   

  81199        Standing Reindeer                     7013.99.5000   

  81200        Sitting Reindeer                      7013.99.5000   

  81832        Glass Trees                           7013.99.9000   

  81833        Glass Spun Angel with Horn            7013.99.9000   

  81834        Glass Deer with Swan Sleigh           7013.99.5000   

  81837        Glass Spun Tree                       9505.10.2500   

  81838        Glass Spun Tree                       9505.10.2500   

  81862        Glass Silhouette Tree                 7013.99.9000   

  81863        Glass Silhouette Tree                 7013.99.9000   

  80065        Resin Christmas Angel with Music Box  9208.10.0000   
               plays Hark! Etc.                                     

  80894        Resin \"Nativity\" Plate with holder  3926.40.0000   

  81145        Resin Snowman with Tree Figures       9505.10.2500   

  81558        Resin Redneck Reindeer                3926.40.0000   

  81559        Resin Redneck Reindeer                3926.40.0000   

  81560        Resin Redneck Reindeer                3926.40.0000   

  81561        Resin Redneck Reindeer                3926.40.0000   

  81562        Resin Redneck Reindeer                3926.40.0000   

  81563        Resin Redneck Reindeer                3926.40.0000   

  81564        Resin Redneck Reindeer                3926.40.0000   

  81565        Resin Redneck Reindeer                3926.40.0000   

  81566        Resin Santa on Sofa w/beer            9505.10.2500   

  81567        Resin Redneck Reindeer                3926.40.0000   

  81608        Resin Pine Cone Candle Holder         9405.50.4000   

  81674        Resin Cardinals with Mail Box         3926.40.0000   

  81675        Resin Cardinal with Water Pump        3926.40.0000   

  81676        Resin Cardinals w/ Wishing Well       3926.40.0000   

  81677        Resin Cardinals w/ Sleigh             3926.40.0000   

  81922        Resin Granny with Children Fig.       3926.40.0000   

  81120        Resin Snowman Figure                  9505.10.2500   

  81923        Resin Tattletales Guardian Angel      3926.40.0000   

  81938        Resin Tattletales Angel with          3926.40.0000   
               Birdhouse                                            

  81939        Resin Tattletale holding Bunny        3926.40.0000   

  81940        Resin Tattletale Pre-pack             3926.40.0000   

  82215        Ornament Motor                        9505.10.5020   

  80566        Resin Bisque Angel w/ Music Box plays 9208.10.0000   
               Hark! The Herald                                     

  80569        Resin Victoria Child                  9505.10.2500   

  80570        Resin Angel on Moon                   3926.40.0000   

  80571        Resin Angel in Arch                   3926.40.0000   

  80572        Resin Angel with Bells                3926.40.0000   

  81634        Resin Santa Woodland Musical-playing  9208.10.0000   
               O Tannenbaum                                         

  81866        Dolomite Ribbon Box                   6913.90.5000   

  81867        Dolomite Ribbon Candleholder          9405.50.4000   

  81868        Dolomite Ribbon Bow Candleholder      9405.50.4000   

  81871        Dolomite Ribbon Napkin Rings          6913.90.5000   

  81872        Dolomite Cookie Jar                   6912.00.4800   

  81684        Wicker Sleigh with Pine Cone          9505.10.1500   

  80899        Fabric Victorian Children             9505.10.2500   

  80900        Fabric Victorian Children             9505.10.2500   

  80467        Pink Topiary Christmas Tree           9505.10.2500   

  80468        Pink Topiary Christmas Tree           9505.10.2500   

  81643        Pine Tree                             3926.40.0000   

  81644        Pine Tree                             3926.40.0000   

  81908        French Santa Nutcracker               9505.10.1500   

  80615        Resin Noah\'s Ark Globe               7013.99.8000   

  80617        Resin Noah\'s Ark Stocking Hanger     9505.10.2500   

  80652        Resin Noah\'s Ark Musical playing     9208.10.0000   
               Talk to the Animals                                  

  80683        Resin Western Santa Cowboy Water      9208.10.0000   
               Globe: Happy Trails                                  

  80893        Resin Plate: Madonna and Child with   3926.40.0000   
               Holder                                               

  Schedule B:  From Protest 3901-98-100321                          

  80611        Silverleaf Glass Angel                7013.99.9000   

  80612        Silverleaf Glass Angel                7013.99.9000   

  80613        Silverleaf Glass Angel                7013.99.9000   

  81690        Pine Bough Double Candleholder        9405.50.4000   

  81688        Pine Bough Votive                     9405.50.4000   

  81689        Pine Bough Single Candleholder        9405.50.4000   

  81790        Gold Wire Tree Votive                 9505.10.5020   

  81789        Gold Silhouette Tree Votive           9505.10.5020   

  81795        Silhouette Tree Votive                9505.10.5020   

  81796        Deer with Sleigh Candleholder         9505.10.5020   

  80895        Nativity Plate with Three Wiseman     9505.10.3000   
               Stand                                                

  81145        Snowman with Tree Figures             9505.10.2500   

  81674        Cardinals with Mailbox                3926.40.0000   

  81900        Wooden Joyeau Noel Green Cabinet      9505.10.5020   

  81911        Snow Deers                            9505.10.2500   

  81912        Mr. Candystripe Snowman               9505.10.2500   

  81913        Frosty Sam                            3926.40.0000   

  81914        Snowboy                               3926.40.0000   

  81915        Frosty Family                         3926.40.0000   

  81918        Snowlady                              3926.40.0000   

  81921        Spring Snowman                        3926.40.0000   

  81943        Snowman with Shovel                   3926.40.0000   

  81944        Snowangel                             3926.40.0000   

  81945        Mr. Jingles Snowman                   3926.40.0000   

  81947        Snowsmore                             3926.40.0000   

  81949        \"S\'moes Frame                       4414.00.0000   

  81948        Snowangel Framed                      4414.00.0000   

  81950        Mr. Jingle Framed                     4414.00.0000   

  81951        Frost Sam Framed                      4414.00.0000   

  81944        Snow Angel                            3926.40.0000   

  81146        Snowman Ornament with Cardinal &      9505.10.2500   
               Birdhouse                                            

  81147        Snowman Candle with Birdhouse Candle  9505.10.2500   
               Holder                                               

  81675        Cardinal with Water Pump              3926.40.0000   

  81676        Cardinal with Wishing Well            3926.40.0000   

  81677        Cardinal with Sleigh                  3926.40.0000   

  81919        French Santa Candle Holder            9505.10.5020   

  81920        French Santa Candle Holder            9505.10.5020   

  81660        Wood Christmas Tree & Pine Bough Card 4420.90.8000   
               Box                                                  

  81662        Wood Twig Christmas Tree & Pine Bough 4420.90.8000   
               Card Box                                             

  81661        Wood Pine Cone Candle Holder          9405.50.4000   

  81666        Wood Pine Cone Photo Frame            4414.00.0000   

  81665        Wood Pine Cone Photo Frame            4414.00.0000   

  80414        Guardian Angel with Kid               3926.40.0000   

  81676        Cardinals with Wishing Well           3926.40.0000   

  80545        Cherub Candle Holder                  9505.10.4020   

  80820        Angels with Crowns Ornament           9505.10.2500   

  80821        Angles with Halos Ornament            9505.10.2500   

  81326        Cherub                                3926.40.0000   

  81893        Santa Candle Holder                   9505.10.4020   

  80297        Metal Tree                            9505.10.2500   

  80298        Metal Tree                            9505.10.2500   

  80299        Metal Tree                            9505.10.2500   

  80028        Fruit Santa                           9505.10.2500   
  ------------ ------------------------------------- -------------- ------

The protest should be DENIED, except to the extent that entries
liquidated as indicated above result in a partial allowance.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550‑065,
dated August 4, 1993, Subject: Revised Protest Directive, you are to
mail this decision, together with the Customs Form 19, to the protestant
no later than 60 days from the date of this letter. Any reliquidation of
the entry or entries in accordance with the decision must be
accomplished prior to mailing the decision.

Sixty days from the date of the decision, the Office of Regulations and
Rulings will make the decision available to Customs personnel, and to
the public on the Customs Home Page on the World Wide Web at
www.customs.gov, by means of the Freedom of Information Act, and other
methods of public distribution.

Sincerely,

John Durant, Director

Commercial Rulings Division