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HQ 087365


September 14, 1990
CLA-2 CO:R:C:G 087365 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Halloween Door Knob Covers

Dear Mr. Simon:

This ruling is in response to your letter of May 16, 1990, on behalf of your client, Russ Berrie & Co., Inc., requesting the classification of Halloween door knob covers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Three samples of the instant door knob covers, item #3227, were submitted for our examination. The articles are composed of man-made fabric with polyester fiber filling. One of the articles is in the shape of a pumpkin. The others present representations of the head of a monster and vampire. At the back of each cover is an elastic opening which allows for the attachment of the covers to door knobs.

In your letter, you maintain that the subject door knob covers are classifiable as festive articles in subheading 9505.90.6000, HTSUSA.

ISSUE:

Whether the door knob covers are classifiable as festive articles in Chapter 95, and if not, what classification is appropriate.

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 relative section or chapter notes.

Heading 9505, HTSUSA, provides, in pertinent part, for "[f]estive, carnival or other entertainment articles." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505 indicates that the heading covers:

(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.

Articles classifiable in heading 9505, HTSUSA, tend to have no other function than decoration.

While the subject articles are decorative and display Halloween motifs, door knob covers, as a class or kind of merchandise, are not specifically holiday related; they are sold year-round in a wide variety of motifs. Consequently, the instant door knob covers are not classifiable in heading 9505, HTSUSA.

Heading 6307, HTSUSA, provides, in pertinent part, for "[o]ther made up articles [of textile fabric]." The subject door knob covers, if not classifiable elsewhere, would be classified under this heading.

HOLDING:

The Halloween door knob covers are classifiable in subheading 6307.90.9590, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other. The applicable rate of duty is 7 percent ad valorem.

Pursuant to your request, the samples will be returned to your office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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