FESTIVE ARTICLES

Customs and Border Protection has been compelled by the relevant courts to expand the scope of the duty free heading, ‘9505, Festive article’.   As the number of court cases continue to grow, guidelines have surfaced that may assist the importer in their consideration of duty implications.  

The important guideline:  Subject to statutory exclusions, as long as the article was closely associated with a particular holiday and displayed or used only during that holiday, it could qualify for duty free treatment under the 9505 heading.  The article must have a “direct association with and limited use to a particular holiday occasion.”  Further, it appears that articles of personal adornment may also fall under this duty free heading.  Recent court cases have found that imitation earnings and pins adorned with motifs associated with Christmas and Halloween were eligible for duty free treatment

The courts also reaffirmed those certain textile costumes of a flimsy nature and lacking in durability and not being normal articles of apparel (e.g. Halloween costumes) qualify under 9505. 

The expanded scope of this heading did not extend to ‘seasonal’ articles.  Articles that were merely cheerful or colorful or associated with specific seasons of the year, either by symbol or color, but are not associated with a particular festive holiday” are excluded from consideration under 9505.