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HQ 956324




October 28, 1994

CLA-2 CO:R:C:M 956324 MMC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.40

Ms. Brenda Myran, Customs Coordinator
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Highway 52 South
Cannon Falls, MN 55009-0020

RE: Copper wire, Brass covered copper wire and Fiberglass Strands; "Angel Fleece"; NYRL 893043; EN 95.05; HRLs 952833, 951394, 953817

Dear Ms. Myran:

This is in reference to your letter of April 21, 1994, requesting reconsideration of New York Ruling Letter (NYRL) 893043 dated December 16, 1993, in which you were advised of the classification of copper wire, brass covered copper wire and fiberglass strands, known as "Angel Fleece", under the Harmonized Tariff Schedule of the United States (HTSUS). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of NYRL 893043 was published September 21, 1994, in the Customs Bulletin, Volume 28, Number 38.

FACTS:

The subject articles are described as "Gold Angel Fleece", "Copper Angel Fleece" and "White Angel Fleece". The Gold Angel Fleece is made of brass covered copper wire strands. The Copper Angel Fleece is made of copper wire strands. The White Angel Fleece is made of fiberglass strands.

The sample package of White Angel Fleece submitted contains the following statements: "Lovely in holiday displays. Beautiful filler for gift bags and baskets. Gently separate and fluff for extra volume." Additionally, you state that the articles are marketed and used as a Christmas time decorating accessory in the tradition of spun glass wool or "angel hair", likewise suitable for "snow" appearance.

In NYRL 893043 the articles were held to be classifiable under subheadings 7419.99.50 and 7019.10.40, HTSUS, which provide, respectively, for table, kitchen and other articles of copper and glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics): slivers, rovings, yarn and chopped strands: rovings. You contend that they are more specifically classifiable as festive articles.

ISSUE:

Whether "Angel Fleece" is classifiable as a festive article, an entertainment article or as other articles of copper and articles of glass fibers under the HTSUS.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The headings under consideration are as follows:

7419 table, kitchen and other articles of copper

7019 glass fibers (including glass wool) and articles thereof (for example, yarn, woven fabrics)

9505 festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989).

EN 95.05, pg. 1590, states, in pertinent part, that:

This 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.

(3) Articles of fancy dress, e.g., masks, false ears and noses, wigs, false beards and moustaches, (not being articles of pastiche- heading 67.04), and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62.

(4) Throw-balls of paper or cotton-wool, paper streamers (carnival type), cardboard trumpets, "blow-outs", confetti, carnival umbrellas, etc.

It is Customs position that "Angel Fleece" does not meet the criteria for festive articles. None of it is traditionally associated with a particular festival, but instead it may be used at parties and various events throughout the year. The "Angel Fleece" is not ejusdem generis with those articles cited in EN 95.05 as exemplars of traditional, festive articles. See, inter alia, HRLs 952833, dated February 6, 1993 and 951394, dated December 2, 1992. However, application of GRI 1, the terms of the heading and the ENs all indicate that "Angel Fleece" is classifiable as an entertainment article of heading 9505, HTSUS.

Subheading 9505.90.40, HTSUS, provides for confetti, paper spirals or streamers, party favors and noisemakers. Subheading 9505.90.60, HTSUS, provides for other festive, carnival or entertainment articles. Classification at the eight digit level depends upon whether the language in the subheadings and ENs indicates that "Angel Fleece" fits the description of non-durable entertainment or party-type articles. Because the article decorates winter scenes as artificial snow, manger scenes as hay, or holiday bags, Customs believes that "Angel Fleece" is a non-durable entertainment article. Therefore, the subject article is classifiable under subheading 9505.90.40, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.

For a similar analysis see HRL 953817, dated July 14, 1993, which classified a textile spider web as an entertainment article under the same subheading.

HOLDING:

The subject "Angel Fleece" is classifiable under subheading 9505.90.40, HTSUS. The general column one rate of duty is 4 percent ad valorem.

NYRL 893043 dated December 16, 1993, is hereby revoked. In accordance with section 625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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