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HQ 950957


February 10, 1992

CLA-2 CO:R:C:F 950957 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9480

Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005

RE: Modification of HRL 085512; "Heart Throbs" in 6037 HTSUSA; Other made up textile articles

Dear Ms. Fumagalli:

In Headquarters Ruling Letter (HRL) 085512 issued December 28, 1989, which modified New York Ruling Letter (NYRL) 839202, issued April 1, 1989, textile "Heart Throbs" were classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Festive, carnival or other entertainment articles,...: Other: Other." Subsequently, we have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

FACTS:

The articles at issue are three inch tall hearts covered with a woven man-made textile material and filled with a shredded polyester fiber. Each heart has a loop at the top for hanging and a humorous message printed on the front. The articles are known as "Heart Throbs."

ISSUE:

Whether the "Heart Throbs" are classifiable in heading 9505 as festive articles; or rather in heading 6307 as other made up (textile) articles.

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. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505, HTSUSA, provides for, inter alia, festive, carnival and other entertainment articles. The EN's to 9505 indicate 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.

Articles classifiable in heading 9505 tend to serve no other function than decoration.

In addition, heading 9505 is regarded as a use provision. Hence, such articles are classifiable according to their principal use. See Additional U.S. Rule of Interpretation 1(a)

Although the subject articles are decorative, textile hearts belong to a class or kind of merchandise that is not specifically festival related. These articles may be used throughout the year and come in a wide variety of motifs. Accordingly, it is Customs position that the "heart throbs" are not classifiable as festive articles in heading 9505. Consequently, the subject articles must be classified elsewhere.

Heading 6307 provides for other made up textile articles. The EN's to 6307 indicate that the heading covers, "...made up articles of any textile material which are not included more specifically...elsewhere in the Nomenclature." Since the articles are not included elsewhere in the HTSUSA, they are classifiable in heading 6307. The applicable subheading is 6307.90.9480.

HOLDING:

The "heart throbs" are classifiable in subheading 6307.90.9480, HTSUSA, as "Other made up [textile] articles, including dress patterns: Other: Other: Other, Other." The general column one rate of duty is 7 percent ad valorem. We note that the ruling being modified indicated a general column one rate of duty of 3.1 percent ad valorem.

This notice should be considered a modification of HRL 085512 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to HRL 085512 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HRL 085512 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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