United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085841 - HQ 0085911 > HQ 0085888

Previous Ruling Next Ruling


HQ 085888


August 23, 1990

CLA-2 CO:R:C:G 085888 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

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

RE: Revocation of HRL 083353; a decorative bottle cover with a Christmas motif; not classifiable as a festive article in Heading 9505; classifiable in Heading 6304

Dear Ms. Salgo:

On September 13, 1989, we issued Headquarters Ruling Letter (HRL) 083353 concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of a textile bottle cover marketed as a Christmas decoration. Upon further review, we have determined that the classification of this article was incorrect.

FACTS:

The article at issue in HRL 083353 was a bottle cover, shaped to fit a wine bottle or other bottle. This bottle cover was constructed of acrylic jacquard knitted fabric. Gold, red, and green yarns are stitched to the cover to create a design representing a Christmas tree and a star. Printed on the cover was "Tis the Season to be Jolly, Fa La La La La La La La La."

ISSUE:

Whether the merchandise at issue is classifiable as a festive article in 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 shall be determined according to the terms of the headings and any relative section or chapter notes.

In HRL 083353, we classified the merchandise at issue in Heading 9505, HTSUSA, which provides for festive, carnival, or other entertainment articles. 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 fiber, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, colored 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.

...

Although the bottle cover at issue has a Christmas motif, the motif is decorative and incidental to the function of this article as a bottle cover. Bottle covers are household articles that are not the class or kind of article associated with any particular festive occasion. Therefore the bottle cover at issue is not classifiable in Heading 9505, HTSUSA.

Heading 6304, HTSUSA, provides for other furnishing articles. In HRL 086761, dated June 26, 1990, we classified a decorative bottle cover in this heading. Therefore the merchandise at issue is classifiable in Heading 6304.

HOLDING:

The bottle cover at issue is classified under subheading 6304.91.0040, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, knitted or crocheted, of man-made fibers. The rate of duty is 11.5 percent ad valorem, and the textile category is 666.

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.

This notice should be considered a modification of HRL 083353, dated September 13, 1989, pursuant to 19 CFR 177.9(d)(1). Although HRL 083353 will not be valid for future transactions, this modification will not be applied retroactively. We recognize that pending transactions may be adversely affected by this ruling. If it can be shown that you have relied on HRL 083353 to your detriment, e.g., ordered merchandise after the receipt of HRL 083353 that will be imported after the date of this ruling, you may notify this office and apply for relief from the effects of this modification.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: