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HQ 956709




October 25, 1994

CLA-2 CO:R:C:T 956709 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036

RE: Classification of Halloween window decoration; festive, carnival, or other entertainment article; other furnishing articles of textile materials; Heading 6304, HTSUSA; HRL 956296

Dear Mr. Eisen:

This responds to your letter of June 2, 1994, on behalf of your client Avon Products, Inc., wherein you requested a binding classification ruling on a Halloween window decoration made of textile fabric. We have reviewed the matter, and our decision follows.

FACTS:

The article at issue is a Halloween window decoration made of 100% polyester fabric lightly stuffed with traditional stuffing material. It is constructed to form the word "BOO!." The letter "B" is in the form of a black cat; the letter "O" is in the form of an orange pumpkin; the second letter "O" is in the form of a white ghost; and the exclamation point forms a purple spider web with a black spider attached as the point. The fabric on the back side of the article depicts a different, uniform pattern. Attached at the top is a strand of textile that is secured to a small plastic suction cup.

ISSUE:

Is the textile fabric wall hanging classifiable as a festive article in heading 9505, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or as an other furnishing article of heading 6304, HTSUSA?

LAW AND ANALYSIS:

The issue presented is the same as that presented in the recent Headquarters Ruling Letter (HRL) 956296, dated June 29, 1994. That ruling, issued to you on behalf of the same client, classified an article substantially similar to that at issue here in subheading 6304.93.0000, HTSUSA. The article was a textile wall hanging forming the word "NOEL," the letter "O" forming the face of a reindeer and the letter "L" forming a Christmas stocking filled with candy and presents. The article, like the article at issue, had a textile cord attached to a suction cup at the top.

In the ruling, we set forth the criteria for festive articles as provided in various Headquarters rulings. These criteria are as follows. 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).

We held that the "NOEL" wall hanging met the first two of the above criteria, but not the third. In this regard, the following was stated:

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 EN's 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 articles, 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 [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.

Essentially, the foregoing means that a wall hanging is not an article traditionally associated with the Christmas holiday, as opposed to a Santa Claus or Christmas tree ornaments. A wall hanging is a wall hanging. It can be designed to take on any number of appearances, from relatively cheap holiday or festival motifs to genuinely artistic decorative accents found in the home or office, just to name two types. Since neither a particular motif nor a particular word or phrase will transform a wall hanging into a festive article associated with a particular holiday or festival, neither the Christmas motif of the "NOEL" wall hanging nor the word itself is sufficient to confer on this wall hanging the tariff status of "festive article."

The same is true for the article at issue here. Neither the Halloween motif nor the word itself transforms the wall hanging into a festive article for tariff purposes. Therefore, consistent with the classification decision in HRL 956296, the Halloween wall hanging at issue here is not classifiable as a festive article in heading 9505, HTSUSA. Rather, the wall hanging is classifiable in Chapter 63, HTSUSA, which provides for, among other things, other made up textile articles.

HOLDING:

The Halloween wall hanging, made of textile (polyester) fabric, is classifiable in subheading 6304.93.0000, HTSUSA, as "Other furnishing articles . . . : Other: Not knitted or crocheted, of synthetic fibers." The applicable duty rate is 10.6% ad valorem. The applicable textile quota designation is 666.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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