CBP and the courts have held that a festive article must be dedicated to a recognized holiday or celebration by its design — not merely sold during a holiday season. An item shaped as a Christmas tree, jack-o'-lantern, or similar unmistakable holiday symbol qualifies. A generic decorative object sold in holiday packaging but lacking holiday-specific design features is more likely classified by its material or function under another heading.

Country of origin for festive articles follows the substantial transformation rule: the country where the article last underwent a process that gave it its essential character. For assembled decorations, this is typically where final assembly and decoration occur. Given that many festive articles are produced in China but finished or packaged elsewhere, importers should obtain detailed production records to support origin declarations and avoid misclassification penalties.