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HQ 088207

June 4, 1991

CLA-2 CO:R:C:F 088207 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

District Director of Customs
880 Front St.
Rm. 5-S-9
San Diego, CA 92188

RE: Protest No. 2501-9-000076;
Candy Box Decorations

Dear Sir:

This is our decision regarding Application for Further Review of Protest No. 2501-9-000076, filed October 26, 1989, against your decision in the classification of candy box decorations entered on March 28, 1989, and liquidated on September 15, 1989.

FACTS:

The merchandise at issue, samples of which were forwarded for our examination, consists of flat, textile covered plastic, one dimensional animal figures holding red hearts. The hearts, which are made of paper, read "To My Valentine." These decorations are ultimately affixed to the tops of candy boxes for retail sale around Valentine's Day.

You liquidated the subject merchandise in subheading 6307.90.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made-up articles of textile, other.

The protestant claims classification in subheading 9505.90.6000, HTSUSA, which provides for festive, carnival or other entertainment articles, other. In the alternative, the protestant urges classification in subheading 3926.40.0000, HTSUSA, which provides for other articles of plastics, statuettes and other ornamental articles.

ISSUE:

Whether the candy box decorations are classifiable as festive articles in heading 9505, HTSUSA, 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 for, 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:

(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 a decorative function.

The items at issue are decorative. However, they are not traditionally associated with Valentines day. The addition of a Valentine slogan will not transform an otherwise ordinary box decoration into a festive article. The entire article must be traditionally associated with a particular festival. This is not the case here. Accordingly, the candy box decorations at issue are not classifiable as festive articles in heading 9505.

Heading 3926, HTSUSA, provides, in pertinent part, for "[o]ther articles of plastics." The items at issue are made of cellular plastic. However, the plastics material is laminated with textile material. Are the items considered to be "of plastics" or "of textile" for classification purposes?

The classification of plastics and textile combinations is governed by the Legal Notes to the HTSUSA. The Legal Notes to Section XI, HTSUSA, Textiles and Textile Articles, indicate that:

1. This Section does not cover:

(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;

Chapter 39, Legal Note 2(l), however, indicates that:

2. This Chapter does not cover:

(l) Goods of section XI (textiles and textile articles);

Regarding plastics and textile combinations, the General Explanatory Notes to Chapter 39 indicate, in pertinent part, that:

[T]he classification of plastics and textile combinations is essentially governed by
Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.

Legal Note 2 to Chapter 59 provides, in pertinent part, that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes
(Chapter 39).

Here, the textile material is clearly present for more than mere reinforcement. The textile component provides for the articles' decorative quality and consumer appeal. Accordingly, the candy box decorations are considered to be made of textile material for classification purposes.

Heading 6307, HTSUSA, provides for other made up articles of textile. The items at issue, if not classifiable elsewhere, would be classified under this provision.

HOLDING:

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

The protest should be denied in full. A copy of this decision along with the Form 19 Notice of Action should be forwarded to the protestant.

Sincerely,

John Durant, Director
Commercial Rulings Division

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