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HQ 083353


September 13, 1989

CLA-2 CO:R:C:G: 083353 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Madeleine Salgo
Import Manager
Kurt S. Adler, Inc.
1107 Broadway
New York, New York 10010

RE: Classification of a bottle cover

Dear Ms. Salgo:

This ruling letter is in reference to your request of November 18, 1988, regarding tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a Christmas bottle cover produced in Taiwan. A sample was submitted for examination.

FACTS:

Style W-148 is a bottle cover designed to be used during the Christmas season. The sample is shaped to cover wine bottles and other bottles. It is composed of acrylic jacquard knitted fabric which measures approximately 13 inches long. On the front and back of the bottle cover there is ornately stitched gold, red and green yarns which resemble a Christmas tree and star. The Christmas tree is separated into sections with the words printed "Tis The Season To Be Jolly, Fa La La La La La La La La La". Stitched on the neck of the bottle cover are white pom-poms.

ISSUE:

Whether the sample at issue is classified under heading 9505, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relevant section or chapter notes.

Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 9505 state that the heading covers decorations for Christmas trees and also articles traditionally used at Christmas festivities such as Christmas trees, nativity scenes and Christmas stockings.

It is our opinion that the sample at issue is similar to the examples of the above named exemplars because it is designed for use only during the Christmas season and its use as a bottle cover is overshadowed by its decorative features. Therefore, it is classifiable under heading 9505, HTSUSA.

HOLDING:

The sample at issue is classified under subheading 9505.10.2500, HTSUSA, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other, and dutiable at the rate of 5 percent ad valorem.

Sincerely,


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