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HQ 956296


June 29, 1994

CLA-2 CO:R:C:F 956296 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036-8901

RE: Classification of "Noel" window decoration; Not 9505, festive, carnival or other entertainment article; Heading 6304, other furnishing articles. HRL 952889, 951143, 089894

Dear Mr. Eisen:

This is in response to your letter of March 28, 1994, concerning the classification of a textile window decoration under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample with your request for a binding ruling.

FACTS:

The article at issue, imported from China, is a textile wall hanging spelling the word "Noel." It measures approximately 6 inches by 10 inches and is comprised of four individually stitched letters. The letters "N" and "E" are constructed of 100 percent acrylic felt, and it appears the letters "O" and "L" are constructed of 100 percent acrylic tricot and 65 percent polyester/35 percent cotton, respectively. All the letters are filled with a polyester filler. The letter "O" is represented by the circular face of a reindeer with a red and white textile hat, textile antlers, painted eyes and mouth, a textile nose, and a textile bow with miniature bells stitched underneath the chin. The letter "L" is represented by a Christmas stocking filled with candy and presents. A small suction cup with a textile cord is attached to the rear of the article.

ISSUE:

Whether the "Noel" wall hanging is classifiable within heading 9505 as a festive, carnival or other entertainment article or within heading 6304 as an other furnishing article.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUS. 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 (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The ENs 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.

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs....

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 an article, such as the textile wall hanging to be made of non-durable material since it is not designed for sustained wear and tear, nor is it purchased because of its extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the article's primary function is decorative, as opposed to utilitarian.

However, when examining the wall hanging, as a whole, it is evident that the article is not traditionally associated or used with the particular festival of Christmas. The wall hanging is not ejusdem generis with those articles cited in the ENs to 9505, as exemplars of traditional, festive articles. You will note that the articles cited within the EN, for instance, Christmas trees, Christmas tree ornaments, nativity scenes, Christmas crackers, Christmas stockings, and imitation yule logs, are named articles which in their entirety are traditionally used or associated particularly with Christmas. Similarly, we have considered the form of Santa Claus to qualify as a named article which in its entirety is used with Christmas.

Although we recognize that wall hangings with this type of motif are sold during the Christmas or winter season, it remains our position that the motif of an article is not dispositive of its classification and that such factors do not transform an item into a festive article. Customs classifies, as festive, those articles which as a whole, without principally relying on the articles' motif, are identifiable as being traditionally associated or used with a particular festival. See Headquarters Ruling Letter (HRL) 952889, issued March 17, 1993. Furthermore, it has been our position that a word, phrase, or slogan associated with a particular festival will not transform an item into a festive article. See HRL 951143, issued January 15, 1993. The article must be classified elsewhere.

Heading 6304 provides for other furnishing articles. The EN to 6304 indicate that the heading includes furnishing articles of textile materials for use in the home, public buildings, theatres, churches, etc. Pursuant to GRI 1, the terms of the heading, as well as the applicable EN, indicate that the wall hanging is classifiable within heading 6304. The appropriate subheading is 6304.93.0000. This decision is in accord with HRL 089894, issued January 6, 1992, where textile wall hangings resembling wreaths were classified within heading 6304.

HOLDING:

The textile wall hanging is classifiable in subheading 6304.93.0000, HTSUSA, as "Other furnishing articles...: Other: Not knitted or crocheted, of synthetic fibers." The applicable rate of duty is 10.6 percent ad valorem.

Articles classifiable in subheading 6304.93.0000, HTSUSA, fall within the textile category designation 666, which may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. The Status Report on Current Import Quotas (Restraint Levels), issued by Customs, provides current and vital information in this regard.

Sincerely,

John Durant, Director

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