CLA-2 CO:R:C:G 086153 SLR
Beth C. Brotman, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Musical Oven Mitt
Dear Ms. Brotman:
This ruling is in response to your letter of November 20,
1989, on behalf of your client, McCrory Stores, Division of
McCrory Corp., requesting the classification of a musical oven
mitt under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample was provided for our examination.
FACTS:
The submitted sample is a musical oven mitt made of 100
percent cotton woven fabric with 100 percent cotton batting. The
mitt is finished with a self-fabric binding. The palm and thumb
are of quilted construction and red in color. In addition, the
thumb area and bottom have a thin strip of green piping. The
front area of the mitt is trimmed with green piping and depicts a
kitchen scene in which a grandmother and child are baking cookies
in the shape of trees and ginger bread men. Sewn into the thumb
of the mitt is a pre-programmed musical chip which plays
Christmas tunes when compressed. The front of the mitt can be
displayed by hanging the mitt on a hook. It is stated in your
inquiry that certain mitts will contain a magnet for display on a
metal surface.
In your letter, you maintain that the musical mitt is
classifiable in subheading 9505.10.25, HTSUSA, as an "other
Christmas ornament." You assert that the musical chip
drastically reduces the utilitarian function of the mitt. You
state that by its constant playing, the chip renders an otherwise
usable article unusable; the mitt simply will not be used on a
year round basis like regular oven mitts. In essence, you claim
that the musical oven mitt is primarily a decorative article; the
mitt is simply not a functioning oven mitt.
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ISSUE:
Whether the musical oven mitt is a festive article
classifiable in Heading 9505, HTSUSA, and, if not, what
classification is appropriate?
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 articles for Christmas
festivities and parts and accessories thereof. The Explanatory
Notes, which represent the official interpretation of the tariff
at the international level, offer guidance in understanding the
scope of the headings. The Explanatory Note to Heading 9505
indicates 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 tress (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.
* * *
We stated in Headquarters Ruling Letter (HRL) 085276, dated
November 3, 1989, copy attached, that an article by its shape,
design, ornamentation and appropriate use in connection with a
recognized festive holiday is an article that is classifiable in
Heading 9505, HTSUSA. In addition, HRL 085276 recognized that
articles classifiable in Heading 9505 tend to have no other
function than decoration.
-3-
Although the mitt in question contains a musical chip, which
provides minimal amusement, such amusement is incidental to its
primary function as an oven mitt. By aiding in the lifting of
pots, pans, and oven trays, the subject mitt performs a useful
function. Neither the musical chip nor a display magnet can
defeat the utilitarian quality of the mitt. While the mitt's
color scheme, kitchen scene, and musical medley suggest a
Christmas motif, the oven mitt itself, nonetheless, is a common
household article, not a decorative article associated with any
particular holiday. Consequently, the mitt at issue is not
classifiable in Heading 9505.
As a composite good, the subject article must be classified
according to GRI 3. GRI 3(b) provides that composite goods made
up of different components shall be classified as if they
consisted of the component which gives them their essential
character. The Explanatory Notes to GRI 3(b) indicate that
essential character may be determined by considering "the nature
of the material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to
the use of the goods."
The role that the mitt plays in relation to the use of the
article, along with its weight and bulk, strongly suggests that
the oven mitt imparts the essential character of the subject
merchandise. Consequently, the musical oven mitt is classifiable
in Heading 6304, HTSUSA, which provides for other furnishing
articles.
HOLDING:
The oven mitt at issue is classifiable under subheading
6304.92.0000, HTSUSA, which provides for other furnishing
articles, not knitted or crocheted, of cotton, textile category,
369, dutiable at 7.2 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, you should contact your local
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Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Pursuant to your request, the submitted sample will be
returned to your office.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure