HQ 0089892 - Flocked Bow--Made up (textile) article under heading 6307, HTSUSA - United States International Trade Commision Rulings

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HQ 089892

October 15, 1991

CLA-2 CO:R:C:F 089892 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: Flocked Bow--Made up (textile) article under heading 6307, HTSUSA

Dear Ms. Aldinger:

This is in response to your letter of June 12, 1991 submitted on behalf of Rite Aid Corporation regarding the proper classification of a flocked red bow, style #91881, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample with your request for a binding ruling.

FACTS:

The flocked bow measures approximately six inches by nine inches. It is made from ribbon, approximately two inches in width, and held together at a center knot by a gold, metallic covered tie. The tie, which is formed from a length of thin wire, also attaches the bow to the article being decorated. The importer plans to package the bow in a polyethylene bag with insert and header cards and plans to label the article "Christmas Flocked Bows."

ISSUE:

Whether the flocked bow is classified as a festive article under heading 9505, HTSUSA, or rather as other made up (textile) articles under heading 6307, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. GRI 1 provides that one classifies an item by the terms of the headings and any relative section or chapter notes.

Heading 9505, HTSUSA, pertains in part, to "festive, carnival or other entertainment articles." The Explanatory Notes represent the official interpretation of the tariff at the international level and offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505, HTSUSA, indicates that this 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., Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs....

As the Explanatory Notes suggest, several criteria indicate whether the flocked bow is classifiable as a festive article under heading 9505, HTSUSA. First, the bow is decorative and it serves no other function than decoration. (HRL'S 089320, 086768). Besides adornment the red, felt bow with its gold, metallic covered tie serves an aesthetic rather than a utilitarian purpose.

However, the flocked bow is not a traditional Christmas decoration. The bow, although of a traditional Christmas color, is not customarily associated with just the Christmas festival.

Furthermore, it follows that one would not necessarily use the flocked bow in connection with the festive Christmas holiday. Since 9505, HTSUSA, is a use provision, one must review the Additional U.S. Rules of Interpretation which provide:

In the absence of special language or context which otherwise requires--

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use;...

Simply stated, one can use the flocked bow not only during the Christmas season, but also throughout the entire year. The bow has a wide variety of motifs: for Valentine's Day, gift-packages, or even as a clothing accessory, to list a few. For the above reasons, the bow is not properly classified under heading 9505, HTSUSA. Consequently, we must classify the flocked bow elsewhere.

The bow is made from flocked ribbon. Flock is defined as, "very short or pulverized fiber used esp. to form a velvety pattern on cloth or paper or a protective covering on metal." See Webster's Ninth New Collegiate Dictionary 474 (1990). After examination of the bow, the Customs Laboratory confirmed that the flock and ribbon were both composed of textile fabric of man- made fibers. In light of this assessment, we must draw our attention to heading 6307, HTSUSA, which provides for other made up (textile) articles. The Explanatory Notes to Chapter 63, Other Made Up Textile Articles, provide, in general, that the chapter includes:

(1) Under headings 63.01 to 63.07 (sub-Chapter I) made up textile articles of any textile fabric (woven or knitted fabric, felt, nonwovens, etc.) which are not more specifically described in other Chapters of Section XI or elsewhere in the Nomenclature....

The flocked bow is not more specifically described elsewhere in the Nomenclature.

In addition, the above Explanatory Note refers to Note 7 to Section XI, Textiles and Textile Articles, which provides, in pertinent part:

For purposes of this Section, the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);...

(d) Cut to size and having undergone a process of drawn thread work;

(e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);...

The importer does not provide us with details regarding the procedure used to assemble and produce the bow. However, it is apparent by its shape and design that the bow is not merely cut into squares or rectangles and is likely assembled by sewing, gumming or another manner which would qualify the bow as "made up." Now we can turn our focus to the appropriate subheading for the flocked bow, 6307.90.9490, HTSUSA, which provides for other made up (textile) articles...other, other, other.

HOLDING:

The flocked bow is properly classified under subheading 6307.90.9490., HTSUSA, which provides for other made up (textile) articles...other: other: other. The applicable rate of duty is 7 percent ad valorem.

Sincerely,

John Durant, Director

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