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HQ 958384




February 22, 1996

CLA-2 RR:TC:TE 958384 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.00

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

RE: Textile "Afro-American Calendar" for Kwanzaa; Other Furnishing Article; Not Festive Article

Dear Mr. Eisen:

This letter is in response to your inquiry of July 20, 1995, on behalf of your client, Avon Products, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of an article identified as an "Afro-American Calendar," to be imported from China and/or Taiwan. A sample was submitted with your inquiry.

FACTS:

The "Afro-American Calendar," identified by item no. PP 133944, measures approximately 18-1/2 inches in height by 13 inches in width, and is intended to be used during the celebration of Kwanzaa, an African-American cultural holiday. The decorative article is essentially flat and is composed of 100 percent polyester fabric. The top front is decorated to represent 7 lighted candles, each having one letter making up the word "KWANZAA." The remainder of the front contains 32 open-topped pockets, 7 of which bear an African word and its English -2-
translation (e.g., "KUUMBA" and "creativity"), and 25 of which are numbered 1 through 25. Twelve of the 25 pockets are individually decorated with pictures, e.g., masks, presents, musical instruments, etc. At the top of the item there is a looped ribbon to allow for hanging on a wall, fireplace, etc. The imported article will include a decorative textile piece or pieces to be placed in the pockets so that users may identify the day of the month and count down the remaining days of Kwanzaa.

ISSUE:

Whether the article is classified in heading 9505, HTSUS, as a festive article, or in heading 6304, HTSUS, as an other furnishing article.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). The systematic detail of the harmonized system is such that virtually all 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 GRI may then be applied. The Explanatory Notes (EN) 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 GRI.

Heading 9505, HTSUS, provides for, among other items, festive, carnival or other entertainment articles. The EN to heading 9505 states, in part, 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. -3- Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

The EN to heading 9505, HTSUS, also state that, among other articles, the heading excludes Christmas candles and Christmas tree candles (heading 3406), and textile flags or bunting (heading 6307).

In general, merchandise is classifiable in heading 9505, HTSUS, 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 item is not dispositive of its classification and, consequently, does not transform an item into a festive article.

Although we find the calendar to be made of fairly durable material, it is not likely to be purchased for its extreme worth or value. Despite its pockets and display of numbers representing days, the item is also predominantly decorative. Upon examination of the third criterion, however, we find that calendars (particularly those having 25 days) are not traditionally associated or used with the seven day festival of Kwanzaa. Although seven actual candles could be traditionally associated with the holiday, candles are excluded from heading 9505 and specifically classified in heading 3406, HTSUS.

In Headquarters Ruling Letter (HRL) 089095, issued July 16, 1991, this office found that advent calendars (covering the period of religious preparation preceding Christmas and including four Sundays) are traditionally associated with Christmas and classifiable in heading 9505, HTSUS. The cultural festival of -4-

Kwanzaa, however, does not traditionally involve a similar penitential period. Although the "Afro-American Calendar" suggests a festive theme, an item's motif - as noted above - does not transform an article not traditionally associated with Kwanzaa into a festive article. Thus, the calendar is not classified as a festive article under heading 9505, HTSUS, and must be classified elsewhere.

Heading 6304, HTSUS, provides, in part, for "Other furnishing articles...." Note 1(t) to Section XI (the section in which chapter 63 falls) states that "[t]his section does not cover: Articles of chapter 95...." The EN to heading 6304 indicates that the heading covers articles of textile materials for use in the home, public buildings, theatres, and churches, including wall hangings and textile furnishings for ceremonies. It is our determination that heading 6304 most accurately provides for the hanging, decorative nature of the "Afro-American Calendar," and that the item is classified in subheading 6304.93.00, HTSUS, the provision for other furnishing articles, not knitted or crocheted, of synthetic fibers.

HOLDING:

The textile "Afro-American Calendar," identified by item no. PP 133944, is classified in subheading 6304.93.00, HTSUS, textile category 666, the provision for "Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers." The applicable rate of duty is 10.3 percent ad valorem.

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.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile -5-
merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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