HQ 0086365 - Modification of HRL 084109 issued July 7, 1989; decorative ribbons - United States International Trade Commision Rulings

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HQ 086365

June 20, 1990

CLA-2 CO:R:C:G 086365 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Sherry Singer, Esq.
Soller, Singer & Horn
421 Hudson Street
No. 10, The Mews
New York, New York 10014

RE: Modification of HRL 084109 issued July 7, 1989; decorative ribbons

Dear Ms. Singer:

This letter is in response to your letter of January 23, 1990, on behalf of Artistic Ribbon & Novelty Co., requesting a reconsideration of HRL 084109 issued July 7, 1989, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

HRL 084109 ruled that decorative ribbon rosettes were classifiable under heading 6217, HTSUSA, as clothing accessories because they were intended for use on garments. It is your contention that these articles have numerous uses other than with clothing and that they should be classified as other made up textile articles in heading 6307, HTSUSA. Five samples were submitted along with the request for reconsideration. Of the five, three have floral motifs attached attached to strips of ribbon, one is a bow and the other can be roughly described as tulip shaped with a ribbon body and leaves.

ISSUE:

Whether the merchandise at issue were properly classified as clothing accessories?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA is such that virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 6217, HTSUSA, provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212. The Explanatory Notes to heading 6217 provide that the heading covers fallals of various kinds such as rosettes and bows. The Explanatory Notes are the official interpretation of the tariff at the international level. Rosettes are defined as "ribbon decoration, usually formed in the shape of a rose; used chiefly on women's and children's clothes." See Mary Brooks Picken The Fashion Dictionary (1973). Fallals are also defined as ornamentation used on garments. See The Fashion Dictionary.

Heading 6307, HTSUSA, provides for other made-up articles of textiles. The Explanatory Notes to heading 6307, HTSUSA, indicate that the heading includes rosettes other than those for garments. Therefore, classification of the subject articles is dependent on the principal use of the articles.

In the original request for a classification ruling the importer stated that the articles were sold to manufacturers of children's wear, ladies' dresses and lingerie. It is your contention that the importer provided an incomplete description of the uses of these articles. You have stated that these articles have numerous uses other than with clothing, as for example, quilts, sachets and greeting cards, and that they should be classified as other made up articles in heading 6307, HTSUSA. The information you submitted in support of your contention, including purchase orders and a list of representative customers for this type of ribbon articles, indicates a wide range of use for these articles. The subject decorative ribbon articles are not very rose-like nor are they appropriately sized to be used as decorations for garments. We agree that the principal use of these items as decoration on garments has not been established.

HOLDING:

The subject ribbon articles are classifiable in subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns: other: other. The rate of duty is 7 percent ad valorem.

HQ 084109 is modified accordingly pursuant to 19 CFR 177.9(d). This notice is not to be applied retroactively to HQ 084109 (19 CFR 177.9(d)(2)(1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HQ 084109 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 the release of HQ 084109 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances.

Sincerely,

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