HQ 0087130 - Request for Further Review of Protest 3801-9-00-2962, dated November 17, 1989, Concerning Honeycombs and Bells - United States International Trade Commision Rulings

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HQ 087130

September 10, 1990

CLA-2 CO:R:C:G 087130 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.4000, HTSUS

District Director of Customs
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan 48266

RE: Request for Further Review of Protest 3801-9-00-2962, dated November 17, 1989, Concerning Honeycombs and Bells

Dear Mr. Morandini:

This ruling is on the protest that was filed against your decision in the liquidation of September 1, 1989.

FACTS:

The articles under consideration are honeycombs and bells made from perforated tissue paper. They open up to form three dimensional objects and may be hung or stood up to be used as party decorations. This particular type of decoration is usually associated with weddings, showers or anniversaries.

ISSUE:

The articles were classified under the provision for festive, carnival or other entertainment articles: confetti, paper spirals or streamers, party favors and noisemakers under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). The protestor claims that the articles do not meet the dictionary definition for streamers or party favors and that they are neither parts nor accessories of such articles. The protestant believes that the merchandise is properly classifiable under subheading 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles; other; other. The issue to be resolved is under which of the subheadings the subject articles are classifiable.

LAW AND ANALYSIS:

In considering this matter, we note that the classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. In reviewing the headings which might be applicable to the merchandise we found that heading 9505, HTSUS, as previously concluded by the protestant and your office is correct. The propriety thereof is confirmed by reference to the Explanatory Notes to the Harmonized System, which represent the opinion of the international experts as to the classification of merchandise. Explanatory Note (EN) 95.05 (A)(1) states that decorations, such as festoons, garlands, chinese lanterns, etc., as well as articles made of paper fall within this provision. These articles, as stated in the EN, are generally made of non- durable material.

We next analyzed the definitions referenced by the protestant in support of its position. While such definitions do not specifically mention the merchandise at issue, we noted that the definition for party favors includes decorative items. We also noted that while the subject articles are not specifically mentioned within the provision for confetti, streamers, and paper spirals, they are of the same class or kind of non-durable party decoration and they are made of paper.

We next considered the historical treatment of these articles. We noted several decisions under Tariff Schedules of the United States (TSUS) dealing with similar articles (see T.D.'s 56111(64), 56120(74), 56199(55), 56353(105), 56426(44) and 56490(87). We specifically noted T.D. 56111(64) which covered paper figures of maids, perforated for cut out, having a honeycomb tissue bell like skirt. These articles were classified under item 737.50, TSUS, which covered confetti, paper spirals or streamers, party favors and noisemakers. We next compared this language with the language of subheading 9505.90.40, HTSUS, and found it to be virtually the same. Since there is no indication that it was intended that the language under the HTSUS was to be interpreted differently than it was under the TSUS, we believe that it is reasonable to conclude that this subheading governs the classification of the subject articles.

HOLDING:

The Articles under consideration are properly classifiable under subheading 9505.90.40, HTSUS. Accordingly, the protest should be denied and a copy of this ruling should be attached to the Form 19 Notice of Action furnished the protestor.

Sincerely,

John Durant, Director
Commercial Rulings Division

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