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HQ 957710




September 1, 1995

CLA-2 R:C:F 957710 K

CATEGORY: CLASSIFICATION

Tariff No.: 3926.40.0000

Ms. Judy Kearney
Network Brokers International, Inc.
Airport Industrial Office Park
Building C-1D
145th Avenue & Hook Creek Blvd.
Valley Stream, New York 11581

RE: Tariff Classification of Veltex Perfect Bows; Revocation of New York Ruling Letter (NYRL) 842362

Dear Ms. Kearney:

In response to your letter of June 13, 1989, on behalf of Berwick Industries, Inc., the Customs Service issued NYRL 842362, dated June 29, 1989, which held that certain Veltex Perfect Bows were classified in subheading 6307.90.9030, Harmonized Tariff Schedule of the United States (HTSUS) (1989). This letter is to inform you that NYRL 842362 no longer reflects the views of the Customs Service.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), 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 842362 was published on August 2, 1995, in the Customs Bulletin, in Volume 29, No. 31. The following represents our position.

FACTS:

The merchandise is called a "Veltex Perfect Bow", items number PFV9 and PFV40. The merchandise is made from extruded polypropylene (probably cut from larger strips or sheets). One side of the bow is flocked with acrylic, giving it a velvet-like appearance. One item measures 38 inches long and 1 7/16 inches wide, the other is 86 inches long and 2 inches wide. A 1/4 inch strip forms the articles into bows. The merchandise is unassembled bows. A sample was submitted.

ISSUE:

The issue concerns the proper classification of the merchandise.

LAW AND ANALYSIS:

NYRL 842362, dated June 29, 1989, stated that the bows described above, items number PFV9 and PFV40, were not traditionally used during the Christmas season and therefor subheading 9505.10.2500, HTSUS, was not applicable. The ruling held that the bows were classified in subheading 6307.90.9030, HTSUS (1989) as other made up articles of textile materials.

Under 19 U.S.C. 1625, Customs Headquarters published a notice in the Customs Bulletin and Decisions, Vol. 28, No. 14, dated April 6, 1994, which contained Headquarters Ruling Letters (HRL) 952969, 955586, dated March 15, 1994, and HRL 955587, dated March 21, 1994. These rulings revoked NYRL 835867, dated February 3, 1989, NYRL 843277, dated July 31, 1989, and HRL 089892, dated October 15, 1991. The rulings concerned the classification of similar veltex bows (assembled or unassembled), and whether they were classified as other articles for Christmas festivities, Christmas ornaments, in subheading 9505.10.2500, HTSUS, or as other made up articles of textile materials, in subheading 6307.90.9986, HTSUS, or as other ornamental articles of plastics, in subheading 3926.40.0000, HTSUS. The revocation rulings stated that "because of the divergent functions throughout the year as a decoration for the home, for gifts, etc., the (veltex) bows are not traditionally associated or used with the particular festive of Christmas." Accordingly, the veltex bows were not classified in heading 9505. The revocation rulings further stated the following.

The classification of plastics and textile combinations is governed by the legal notes to the HTSUSA. Specifically, the ENs to Chapter 39 indicate, in pertinent part, that:

[The] classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.

Because the flocking portion of the veltex bows did not qualify as "textile fabric" within the meaning of Section XI and Chapter Notes, it was concluded that the flocking was not considered as a fabric and that the veltex bows were not classified in heading 6307, HTSUS.

The revocation rulings held that by virtue of Rule 1,

General Rules of Interpretation, HTSUS, the veltex bows as described in the rulings, were classified as other ornamental articles of plastic, in subheading 3926.40.0000, HTSUS. Accordingly, the veltex bows as described in NYRL 842362, dated June 29, 1989, are also classified in subheading 3926.40.0000, HTSUS.

HOLDING:

The veltex bows as described above are classified as other ornamental articles of plastic, in subheading 3926.40.0000, HTSUS.

Pursuant to 19 U.S.C. 1625, NYRL 842362, dated June 29, 1989, is revoked.

In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), of the Customs Regulations

Sincerely

John Durant
Director,
Commercial Rulings Division


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