United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 HQ Rulings > HQ 0951033 - HQ 0951181 > HQ 0951139

Previous Ruling Next Ruling



HQ 951139


February 1, 1993

CLA-2 CO:R:C:F 951139 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Mr. Joel K. Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048

RE: Modification of NYRL 843887; Textile Hearts in 6307 HTSUSA; Other made up textile articles

Dear Mr. Simon:

In New York Ruling Letter (NYRL) 843887, textile hearts 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." 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 textile hearts. The first type, item #2270, is a red heart. The heart has a satin shell surrounding shredded stuffing materials and is ten inches in diameter. Attached to the side seams of the heart, on each side, is a 3 1/4 inch hand and arm composed of a satin shell and stuffing material. The heart includes a loop, thus, enabling one to hang the article. Printed on the front and back of the heart are the words "I Love You This Much." Directly above these words, on one side only, is a small satin bow. The second type, item #2260, is identical to the first in all respects, except it is only six inches in diameter.

ISSUE:

Whether the textile hearts are classifiable in heading 9505 as festive articles or 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. Most 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 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.

In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

Customs will consider articles, such as the textile hearts, to be made of non-durable material since they are not designed for sustained wear and tear, nor are they purchased because of their extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the articles' primary function is decorative, as opposed to, utilitarian.

However, when examining the hearts, as a whole, it is evident that the articles are not traditionally associated or used with a particular festival. The textile hearts are not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. On the contrary, such heart-shaped articles may serve to express love or affection not only on Valentine's Day, but also on other occasions, such as anniversaries, birthdays, etc. 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." Because the articles are not included elsewhere in the HTSUSA, they are classifiable in heading 6307. The applicable subheading is 6307.90.99.

HOLDING:

The textile hearts are classifiable in subheading 6307.90.9986, HTSUSA, as "Other made up [textile] articles, including dress patterns: Other: 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 843887 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 843887 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 843887 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, your client may, at its discretion, 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

Previous Ruling Next Ruling

See also: