CLA-2 CO:R:C:T 089084 JS
Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Christmas decorations; wall hangings; classifiable other
furnishing articles heading 6304, HTSUSA
Dear Ms. Brotman:
This is in reference to your letter of March 8, 1991, on
behalf of McCrory Stores, requesting classification of hanging
Christmas decorations under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
Three samples of the merchandise at issue were submitted for
our review. All three styles are comprised of an outer shell
made of 100 percent cotton woven fabric. The center, which
measures 10 inches in diameter, is stuffed with 100 percent
polyester filling material, which gives it a quilted affect. The
items have a two inch ruffled edge and self-fabric woven piping
around the perimeter of the 10 inch center. A plastic ring is
sewn onto the top edge of the back of each article.
Style no. 1001A depicts Santa with a reindeer; the
background fabric is primarily a red and green holly print.
Style no. 1001C depicts a Mr. and Mrs. Snowman. Mr.Snowman is
holding a candy cane and Mrs. Snowman sports a red cape and a
poinsettia in her hair. The background fabric has a holly print
and the ruffle is green. Style no. 1001E depicts a duck with a
Christmas wreath about its neck. "Happy Holidays" is printed
above the duck against a poinsettia print background. The ruffle
is red.
ISSUE:
Whether the merchandise at issue are considered christmas
decorations or wall hangings under other furnishing articles.
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LAW AND ANALYSIS:
Classification of merchandise under the tariff is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that the classification shall be
determined in accordance with the terms of the heading and any
relevant section or chapter notes.
Heading 9505, HTSUSA, provides for, inter alia, festive
articles, including articles for Christmas festivities. The
subheadings add Christmas ornaments and nativity scenes. The
Explanatory Notes (EN), the official interpretation of the tariff
at the international level, states, in relevant part, that
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally made
of non-durable material. They include:
(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.
The items classifiable in heading 9505 tend to serve a
decorative function. The merchandise at issue, although clearly
decorative, are not items traditionally associated with
Christmas, as are stockings and yule logs, etc. We interpret the
language above as requiring that goods classifiable thereunder
serve a customary usage and place in the Christmas holiday;
goods simply printed or decorated in holiday colors or designs
are not prima facie classifiable as festive articles under
heading 9505, HTSUSA.
Thus, heading 6304, which provides for other furnishing
articles, includes the goods at issue. EN 63.04 states that the
heading covers furnishing articles of textile materials...for use
in the home..., and that these articles include wall hangings and
textile furnishings for ceremonies, among other things. Within
heading 6304, however, two separate subheadings are potentially
applicable to the present merchandise which contains both cotton
and polyester material; subheading 6304.92 provides for non-knit
articles of cotton, and subheading 6304.93 provides for non-knit
articles of synthetic material.
GRI 6 states that
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[f]or legal purposes, the classification of goods in the
subheadings of a heading shall be determined according to
the terms of those subheadings and any related subheading
notes and, mutatis mutandis, to the above rules, on the
understanding that only subheadings at the same level are
comparable.
Since the ornaments are made up of materials that are separately
provided for in the Nomenclature under heading 6304, GRI 3(b)
applies as follows:
(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 gives them their essential character.
Explanatory Note VIII to GRI 3(b) states that:
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.
With respect to whether the cotton or polyester material
imparts the essential character to the wall hangings, we note
that the surface material (which is cotton) is printed, appliqued
and in some instances, embroidered for visual appeal. The
polyester filling, as far as we know, has no special
characteristics which enhance the decorative display of these
items. The polyester filling or its effect is not immediately
discernable by viewing the item, and there are no facts to
support any other important role. Therefore, it is Customs view
that this merchandise must be classified as a cotton article.
HOLDING:
For the reasons stated above, the merchandise at issue is
classified under subheading 6304.92.0000, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404:
other: not knitted or crocheted, of cotton, textile category 369,
dutiable at the rate of 7.2 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
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agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest the importer check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service, which is updated weekly and
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, the importer should contact
the local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
The samples will be returned to you under separate cover, as
requested.
Sincerely,
John Durant, Director
Commercial Rulings Division