CLA-2 CO:R:C:G 087365 SLR
Joel K. Simon, Esq.
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Halloween Door Knob Covers
Dear Mr. Simon:
This ruling is in response to your letter of May 16, 1990,
on behalf of your client, Russ Berrie & Co., Inc., requesting the
classification of Halloween door knob covers under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
Three samples of the instant door knob covers, item #3227,
were submitted for our examination. The articles are composed of
man-made fabric with polyester fiber filling. One of the
articles is in the shape of a pumpkin. The others present
representations of the head of a monster and vampire. At the
back of each cover is an elastic opening which allows for the
attachment of the covers to door knobs.
In your letter, you maintain that the subject door knob
covers are classifiable as festive articles in subheading
9505.90.6000, HTSUSA.
ISSUE:
Whether the door knob covers are classifiable as festive
articles in Chapter 95, 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 relative section
or chapter notes.
-2-
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." 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 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. 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.
* * *
Articles classifiable in heading 9505, HTSUSA, tend to have no
other function than decoration.
While the subject articles are decorative and display
Halloween motifs, door knob covers, as a class or kind of
merchandise, are not specifically holiday related; they are sold
year-round in a wide variety of motifs. Consequently, the
instant door knob covers are not classifiable in heading 9505,
HTSUSA.
Heading 6307, HTSUSA, provides, in pertinent part, for
"[o]ther made up articles [of textile fabric]." The subject door
knob covers, if not classifiable elsewhere, would be classified
under this heading.
-3-
HOLDING:
The Halloween door knob covers are classifiable in
subheading 6307.90.9590, HTSUSA, which provides for other made up
articles, including dress patterns, other, other, other. The
applicable rate of duty is 7 percent ad valorem.
Pursuant to your request, the samples will be returned to
your office.
Sincerely,
John Durant, Director
Commercial Rulings Division