CLA-2 CO:R:C:M 088972 DFC
Mr. Leonard J. Liff
Director of International Purchasing
Creative Images, Inc.
6025 W. Monroe
Phoenix, Arizona 85043
RE: Button covers.
Dear Mr. Liff:
In a letter dated February 14, 1991, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of certain button covers
produced in China. A sample was submitted for examination.
FACTS:
The sample, called a "BOO" button cover, is similar to
other button covers in that it consists of a decorative motif
attached to a clip with hinge which fits over a standard button.
The cover functions to temporarily enhance or decorate one's
apparel. The sample cover is unique in that it is in the form
of a skull. It is described on the packaging card as a
"masquerade accent accessory." The skull is made of plastics
material and the clip with hinge is made of metal.
You state that the button cover will be used during the
festive celebration of Halloween.
ISSUE:
Is the "BOO" button cover a festive article for tariff
purposes?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides
that "classification shall be determined according to the
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terms of the headings and any relative section or chapter notes,
and, provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]." In other
words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter notes.
Subheading 9505.90.60, HTSUSA, provides for festive,
carnival or other entertainment articles, including magic tricks
and practical joke articles, parts and accessories, other.
The Explanatory Notes (EN's) are the official interpretation
of the Harmonized System at the international level. EN (A) to
heading 95.05 states 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 as Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
* * *
In determining whether an item can qualify for
classification under heading 9505, HTSUSA, it is our position
that an article, by its shape, design, ornamentation and
appropriate use in connection with a recognized festive holiday
is an article that falls under heading 9505. For the most part,
such items have no function, but are decorative in nature.
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Inasmuch as heading 9505 is a use provision, Additional U.S.
Rule of Interpretation 1(a) is relevant. It reads as follows:
1. In the absence of special language or context which
otherwise requires--
(a) a tariff classification controlled by
use (other than actual use) is to be
determined in accordance with the use
in the United States at, or immediately
prior to, the date of importation, of
goods of that class or kind to which
the imported goods belong, and the
controlling use is the principal use.
The instant button cover may have the design or
ornamentation appropriate for use during a specific holiday.
The packaging card describes the "BOO" button covers as "the
perfect finishing touch for any classy masquerade ensemble."
However, decorative button covers, as a class or kind, are not
specifically holiday related. Articles of this class or kind
of merchandise are used all year long and with a variety of
motifs. They are not principally used as festive articles.
Consequently, classification under subheading 9505.90.6000,
HTSUSA, is inappropriate.
Subheading 9606.21, HTSUSA, provides for buttons, press-
fasteners, snap-fasteners and press-studs, button molds and
other parts of these articles, button blanks, of plastics.
The EN to heading 96.06 reads in pertinent part as follows:
This heading covers buttons, studs, and similar
articles used for fastening or decorating articles
of apparel, household linen, etc. These articles may
be made of various materials and they may contain
natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed), precious
metal or metal clad with precious metal provided these
latter materials are present as minor components only.
Otherwise they fall in Chapter 71.
The term "button" is defined in Webster"s New World
Dictionary, 1968, as "any small disk, knob etc. used as a
fastening or ornament, as on a garment."
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The EN to heading 96.06 describes shank buttons as follows:
In some shank buttons, the shank is in the
form of a spring-type hinge which enables
the button to be secured to a garment without
sewing. Other types (e.g., "bachelor buttons")
are affixed to garments by a snap mechanism.
The "Boo" button cover, like other button covers, attaches
by means of a hinged fastener, but it attaches to the button
rather than the garment. Thus it is not a shank button.
However, heading 9606, HTSUSA, covers not only buttons, but
studs and similar articles. The "Boo" button cover is similar to
studs and ornamental buttons in that its purpose is ornamental.
This button cover when attached to a button decorates the garment
even though not directly attached thereto.
The button cover is composed of plastic and metal. GRI
2(b), HTSUSA, provides in pertinent part that "[t]he
classification of goods consisting of more than one material or
substance shall be according to the principles of rule 3".
GRI 3, HTSUSA, reads in pertinent part as follows:
3. When by application of rule 2(b) or for any other
reason, goods are prima facie classifiable under
two or more headings, classification shall be
effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part
only of the materials or substances contained
in mixed or composite goods . . . those headings
are to be regarded as equally specific in relation
to those goods, even if one of them gives a more
complete or precise description of the goods.
(b) Mixtures, composite goods, consisting of
different materials or made up of different
components, . . . which cannot be classified by
reference to 3(a), shall be classified as if they
consisted of the material or component which give
them their essential character, insofar as this
criterion is applicable.
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The EN for GRI 3(b) reads in pertinent part as follows:
(VIII) The factor which determines essential character
will vary as between different kinds of goods. It
may, for example, be determined by 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 button cover is prima facie classifiable either under
subheading 9606.21.60, HTSUSA, as buttons of plastics, not
covered with textile material, other or under subheading
9606.22.00, HTSUSA, as buttons, of base metal, not covered with
textile material.
You have submitted a breakdown by weight showing that the
plastics material predominates by weight. The plastics material
also predominates by bulk. But most importantly, plastic plays
the dominant role in relation to the use of the goods. For this
reason, it is our position that the plastics material imparts the
essential character to the button cover.
HOLDING:
The button cover is dutiable at the General rate of 5.7
percent ad valorem under subheading 9606.21.60, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc Legal Reference
cahill library/peh
088972