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HQ 083255


October 23, 1989

CLA-2 CO:R:C:G 083255 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Mr. Jack Golla
Import Manager
Action Industries, Inc.
Allegheny Industrial Park
Cheswick, Pennsylvania 15024

RE: Country Manor Bear Wreaths

Dear Mr. Golla:

This is in reply to your letter dated September 22, 1988, to our New York office, in which you requested a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were submitted with your request.

FACTS:

The articles in question are textile wreaths imported from China, item numbers 22524-A and 22524-B. The wreaths are made from cotton and are stuffed with polyester. Attached within the circle of each wreath is a textile bear made from a polyester/cotton blend, stuffed with polyester. A fringe of lace encircles the wreath. At the top is a textile hanging loop.

ISSUE:

Whether the articles in question are classifiable as festive articles under heading 9505, HTSUSA; or, alternatively, as other made up textile articles under heading 6307, HTSUSA?

LAW AND ANALYSIS:

You have asked whether the articles in question are classifiable under heading 9505, HTSUSA, in particular under subheading 9505.10.2500.

The General Rules of Interpretation (GRIs) govern classification under the HTSUSA. GRI 1 provides that the classification of articles is to be determined according to the headings and any relative section or chapter notes. Heading 9505, HTSUSA, covers festive, carnival or other entertainment articles, including magic tricks and practical joke articles, as well as parts and accessories thereof. However, we do not believe that the wreaths meet the principal use test of Additional U.S. Rule of Interpretation 1(a) such that they could be considered festive articles of heading 9505, HTSUSA. U.S. Rule 1(a) states that:

1. In the absence of special language or context which otherwise requires--

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is principal use.

While the wreaths could be used in connection with festivals or carnivals, or indeed for entertainment purposes, we consider it more likely that they are used simply to decorate without regard to specific occasions.

Nevertheless, even if the wreaths' principal use were consistent with heading 9505, HTSUSA, there are other considerations which operate to exclude the articles. The Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, provide guidance in this regard. Explanatory Note A to heading 9505 describes festive, carnival or entertainment articles as those "which in view of their intended use are generally made of non- durable material." According to the Note these include:

[d]ecorations 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.

The wreaths are not ejusdem generis with these articles; moreover, they are of durable construction and are not associated with a particular festival. Consequently, the textile wreaths are not classifiable under heading 9505, HTSUSA.

Heading 6307, HTSUSA, covers other made up articles, including dress patterns. The Explanatory Note to heading 6307, HTSUSA, states that the heading applies to:
made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

In the absence therefore of a more specific provision, the wreaths are classifiable under heading 6307, HTSUSA.

HOLDING:

The bear textile wreaths are classifiable under subheading 6307.90.9050 as other made up articles, including dress patterns, other, other, other and are subject to duty at a rate of 7 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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