CLA-2 CO:R:C:G: 083353 DSN
Ms. Madeleine Salgo
Import Manager
Kurt S. Adler, Inc.
1107 Broadway
New York, New York 10010
RE: Classification of a bottle cover
Dear Ms. Salgo:
This ruling letter is in reference to your request of
November 18, 1988, regarding tariff classification under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for a Christmas bottle cover produced in Taiwan. A
sample was submitted for examination.
FACTS:
Style W-148 is a bottle cover designed to be used during
the Christmas season. The sample is shaped to cover wine bottles
and other bottles. It is composed of acrylic jacquard knitted
fabric which measures approximately 13 inches long. On the front
and back of the bottle cover there is ornately stitched gold, red
and green yarns which resemble a Christmas tree and star. The
Christmas tree is separated into sections with the words printed
"Tis The Season To Be Jolly, Fa La La La La La La La La La".
Stitched on the neck of the bottle cover are white pom-poms.
ISSUE:
Whether the sample at issue is classified under heading
9505, HTSUSA.
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9505, HTSUSA, provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof. The
Explanatory Notes constitute the official interpretation of the
tariff at the international level. The Explanatory Notes for
heading 9505 state that the heading covers decorations for
Christmas trees and also articles traditionally used at Christmas
festivities such as Christmas trees, nativity scenes and
Christmas stockings.
It is our opinion that the sample at issue is similar to
the examples of the above named exemplars because it is designed
for use only during the Christmas season and its use as a bottle
cover is overshadowed by its decorative features. Therefore, it
is classifiable under heading 9505, HTSUSA.
HOLDING:
The sample at issue is classified under subheading
9505.10.2500, HTSUSA, which provides for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof, articles
for Christmas festivities and parts and accessories thereof,
Christmas ornaments, other, other, and dutiable at the rate of 5
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division