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HQ 085539


November 17, 1989

CLA-2 CO:R:C:G 085539 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.53.0020, 6304.93.0000

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles, CA 90045

RE: Classification of napkins and coasters

Dear Mr. Langtry:

This letter is in response to your inquiry of August 9, 1989, requesting tariff classification of "Christmas napkins and coasters" from the Philippines. Samples were submitted for examination.

FACTS:

Style 1660 consists of 6 cocktail napkins made of blended woven fabric of 75 percent polyester and 25 percent ramie materials. Each napkin has an appliqued and embroidered design of a duck pulling a red ribbon. Style 9100 consists of 6 cocktail napkins of the same fabric and materials as those of Style 1660. Each napkin has an embroidered design of a poinsettia flower.

Style 7400 consists of 6 coasters made of blended woven fabric of 75 percent polyester and 25 percent ramie materials. Each coaster has been appliqued and embroidered to represent a poinsettia flower. Style 6800 consists of 6 coasters of the same fabric and materials as those of Style 7400. Each coaster has a different appliqued and embroidered design: a Christmas tree, a wreath, two bells, a gift, a poinsettia flower, and a wreath with candles.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 9505 of the Harmonized Tariff Schedule of the United States Annotated (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 shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 9505, HTSUSA, provides for festive, carnival, or other entertainment articles, including articles for Christmas festivities and parts and accessories thereof. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, this heading covers the following articles:

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations 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.

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.

...

We stated in HRL 085276, dated November 3, 1989, copy attached, that an article by its shape, design, ornamentation and appropriate use in connection with a recognized festive holiday is an article that is classifiable in Heading 9505, HTSUSA. In addition, HRL 085276 recognized that articles classifiable in Heading 9505 tend to have no other function than decoration. Although the napkins and coasters at issue may have a Christmas motif, which provides decoration, such decoration is incidental to their primary function as napkins and coasters. Also, napkins and coasters are common household articles which are not associated with any particular festive holiday. Therefore, the napkins and coasters at issue are not classifiable in Heading 9505.

The napkins are classifiable in Heading 6302, HTSUSA, which provides for table linen, among other articles; the coasters are classifiable in Heading 6304, HTSUSA, which provides for other furnishing articles.

HOLDING:

The napkins at issue are classified under subheading 6302.53.0020, HTSUSA, which provides for other table linen, of man-made fibers, tablecloths and napkins, other, textile category 666, and dutiable at the rate of 12.8 percent ad valorem.

The coasters at issue are classifiable under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, not knitted or crocheted, of synthetic fibers, textile category 666, and dutiable at the rate of 10.6 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 applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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