CLA-2 CO:R:C:F 088207 SLR
District Director of Customs
880 Front St.
Rm. 5-S-9
San Diego, CA 92188
RE: Protest No. 2501-9-000076;
Candy Box Decorations
Dear Sir:
This is our decision regarding Application for Further
Review of Protest No. 2501-9-000076, filed October 26, 1989,
against your decision in the classification of candy box
decorations entered on March 28, 1989, and liquidated on
September 15, 1989.
FACTS:
The merchandise at issue, samples of which were forwarded
for our examination, consists of flat, textile covered plastic,
one dimensional animal figures holding red hearts. The hearts,
which are made of paper, read "To My Valentine." These
decorations are ultimately affixed to the tops of candy boxes
for retail sale around Valentine's Day.
You liquidated the subject merchandise in subheading
6307.90.9050, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for other made-up articles of
textile, other.
The protestant claims classification in subheading
9505.90.6000, HTSUSA, which provides for festive, carnival or
other entertainment articles, other. In the alternative, the
protestant urges classification in subheading 3926.40.0000,
HTSUSA, which provides for other articles of plastics, statuettes
and other ornamental articles.
ISSUE:
Whether the candy box decorations are classifiable as
festive articles in heading 9505, HTSUSA, and, if not, what
classification is appropriate.
-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 relative section
or chapter notes.
Heading 9505, HTSUSA, provides for, 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:
(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.
* * *
Articles classifiable in heading 9505 tend to serve a decorative
function.
The items at issue are decorative. However, they are
not traditionally associated with Valentines day. The addition
of a Valentine slogan will not transform an otherwise ordinary
box decoration into a festive article. The entire article must
be traditionally associated with a particular festival. This is
not the case here. Accordingly, the candy box decorations at
issue are not classifiable as festive articles in heading 9505.
Heading 3926, HTSUSA, provides, in pertinent part, for
"[o]ther articles of plastics." The items at issue are made of
cellular plastic. However, the plastics material is laminated
with textile material. Are the items considered to be "of
plastics" or "of textile" for classification purposes?
-3-
The classification of plastics and textile combinations is
governed by the Legal Notes to the HTSUSA. The Legal Notes to
Section XI, HTSUSA, Textiles and Textile Articles, indicate that:
1. This Section does not cover:
* * *
(h) Woven, knitted or crocheted fabrics,
felt or nonwovens, impregnated, coated,
covered or laminated with plastics, or
articles thereof, of Chapter 39;
Chapter 39, Legal Note 2(l), however, indicates that:
2. This Chapter does not cover:
(l) Goods of section XI (textiles and
textile articles);
Regarding plastics and textile combinations, the General
Explanatory Notes to Chapter 39 indicate, in pertinent part,
that:
[T]he 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.
Legal Note 2 to Chapter 59 provides, in pertinent part, that:
2. Heading 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered
or laminated with plastics, whatever the
weight per square meter and whatever the
nature of the plastic material (compact
or cellular), other than:
(5) Plates, sheets or strip of cellular
plastics combined with textile fabric,
where the textile fabric is present
merely for reinforcing purposes
(Chapter 39).
Here, the textile material is clearly present for more than
mere reinforcement. The textile component provides for the
articles' decorative quality and consumer appeal. Accordingly,
the candy box decorations are considered to be made of textile
material for classification purposes.
-4-
Heading 6307, HTSUSA, provides for other made up articles
of textile. The items at issue, if not classifiable elsewhere,
would be classified under this provision.
HOLDING:
The candy box decorations are classifiable in subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other. The applicable
rate of duty is 7 percent ad valorem.
The protest should be denied in full. A copy of this
decision along with the Form 19 Notice of Action should be
forwarded to the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division