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HQ 089445


August 6, 1991

CLA-2 CO:R:C:T 089445 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000, 6304.93.0000, 6307.90.9490

Mr. Nathan Hedaya
Hedaya Brothers Inc.
255 18th Street
Brooklyn, NY 11215

RE: Classification of a coaster, a napkin holder, and a hanging door knob ornament; coaster and napkin holder classifiable in 6304; door knob ornament classifiable in 6307

Dear Mr. Hedaya:

This letter is in response to your inquiries of April 5, 1991, requesting the tariff classification of a coaster, a napkin holder, and a hanging door knob ornament. Samples were submitted for examination.

FACTS:

The first sample is a square-shaped coaster measuring approximately 11 centimeters on each side. The coaster is composed on its front of acrylic embroidery in the design of a Santa Claus face, which completely covers a plastic grid. The back is made of woven cotton fabric.

The second sample is a textile napkin holder. The holder is comprised of a woven cotton covered band measuring approximately 3 centimeters in width and 13 centimeters in circumference. Attached to the band is a piece of acrylic embroidered fabric in the design of a Santa Claus face, measuring approximately 7 centimeters by 6 centimeters and completely covering a plastic grid.

The third sample is a hanging door knob ornament. It measures approximately 25 centimeters in length and 8.5 centimeters in width. It is roughly rectangular in shape, but is rounded at the top corners and forms a point at the bottom. The front of the door knob ornament is made of acrylic embroidery in the design of a Santa Claus face, which completely covers a plastic grid. The back is made of woven cotton fabric.

ISSUE:

Whether the submitted merchandise is classifiable as festive articles 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, 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.

...

Despite the decorative holiday motif, the submitted articles are a coaster, a napkin holder, and a hanging door knob ornament, each of which is of a class or kind or article not associated with a particular holiday. Coasters, napkin holders, and door knob ornaments are articles that are sold year round in a variety of motifs. Consequently the submitted merchandise is not classifiable in Heading 9505, HTSUSA.

Heading 6304, HTSUSA, provides for other furnishing articles. In Headquarters Ruling Letter (HRL) 085539, dated November 17, 1989, we classified a coaster in Heading 6304; therefore, the submitted coaster is classifiable in Heading 6304. In HRL 088401, dated March 27, 1991, we classified a napkin holder in Heading 6304; therefore, the submitted napkin holder is classifiable in Heading 6304.

Heading 6307, HTSUSA, provides for other made up articles. In HRL 087365, dated September 14, 1990, we classified a door knob cover with a Halloween motif in Heading 6307. That article and the submitted door knob ornament are similar merchandise since they both are decorative articles that fit on a door knob. Therefore the submitted hanging door knob ornament is similarly classifiable in Heading 6307.

The coaster and napkin holder are made of more than one material. The coaster has acrylic embroidery on the front, and woven cotton fabric at the back. The napkin holder has a band made of woven cotton fabric and a Santa Claus face design made of acrylic embroidery. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

For the coaster, the front is what gives this merchandise its decoration and is also where a cup or glass would be placed. Therefore we believe that the front portion, consisting of acrylic fabric that is not knitted or crocheted, imparts the essential character to this merchandise. Accordingly, the submitted coaster is classifiable under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of synthetic fibers.

For the napkin holder, it is the band which would hold a napkin and would distinguish this merchandise as a napkin holder. We believe, therefore, that the band, made of woven cotton fabric, imparts the essential character to this merchandise. Accordingly, this merchandise is classifiable under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of cotton.

HOLDING:

The submitted coaster is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or
crocheted, of synthetic fibers. The rate of duty is 10.6 percent ad valorem, and the textile category is 666.

The submitted napkin holder is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem, and the textile category is 369.

The submitted door knob holder is classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, other, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to merchandise classifiable under this subheading.

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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