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HQ 956559


June 24, 1994

CLA-2 CO:R:C:F 956559 LPF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. H.W. Ebert
H.W. Ebert Company
45 John Street
New York, NY 10038

RE: Classification of textile holiday musical wreaths; Not 9505, festive, carnival or other entertainment articles; Heading 6304, other furnishing articles; HRL 952889, 951143; 089894.

Dear Mr. Ebert:

This is in response to your letter of May 10, 1994, submitted on behalf of American Fun & Toy Creators, Inc., concerning the classification of textile holiday musical wreaths under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You submitted a sample with your request for a binding ruling.

FACTS:

The articles at issue, imported from Hong Kong, are described as textile holiday musical wreaths. The wreaths are composed of an outer fabric of 30 percent cotton and 70 percent polyester filled with stuffing and attached to a cardboard backing. A piece of cardboard across the front of the sample wreath includes the words "Happy Easter." The cardboard backing enables the wreath to be hung. The article includes a battery attachment which powers a musical chip which, in the case of the sample, plays various melodies associated with Easter.

ISSUE:

Whether the textile holiday wreath 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. 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 GRIs may then be applied. 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 wreath, 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 textile wreath, as a whole, it is evident that the article is not traditionally associated or used with the particular festival of Easter. The textile wreath is a wall hanging 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. Likewise, we have considered decorative eggs and jack o' lanterns (when capable of illumination) to qualify as named articles which in their entirety are traditionally used or associated particularly with Easter and Halloween, respectively. Although Customs considers the form of Santa Claus to qualify as a named article which in its entirety is used particularly with Christmas, we have been reluctant to classify as festive articles figures such as bunnies, nutcrackers, witches, ghosts, and goblins, which are not particularly related to a festival and often appear in movies, cartoons, or mythology.

Although we recognize that textile wreaths or wall hangings with this type of motif are sold during the Easter or spring 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. However, we note that in addition to being comprised of a textile furnishing component, the article also includes a musical chip classifiable elsewhere in the HTSUS.

Whereas the article qualifies as a composite good, we are directed by GRI 3(b) to classify the entire article in the provision providing for the component which imparts its "essential character." Because the textile furnishing component distinguishes the article in accordance with EN VIII to GRI 3(b), the entire textile wreath 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 wreath 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
Commercial Rulings Division

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