CLA-2 CO:R:C:T 089085 HP
Mr. George F. Clarke
Page & Jones, Inc.
P.O. Box 320126
Birmingham, AL 35232
RE: Talking door or floor mat is an other furnishing article.
Christmas; Halloween; festive; carpet; covering
Dear Mr. Clarke:
This is in reply to your letter of February 8, 1991,
concerning the tariff classification of a talking door mat,
produced in Taiwan, under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Please reference your
client Snow's of Birmingham.
FACTS:
The merchandise at issue consists of a floor mat
measuring approximately 16 5/16" x 25 5/16". The mat is
comprised of a vinyl textile flock material affixed to
plastic, foam, and a battery-operated voice box. The voice
box is activated when the mat is stepped upon. The mat will
depict either a Christmas or Halloween motif, and, when
compressed, will play a corresponding tune.
ISSUE:
Whether the mat is a festive article under the HTSUSA?
LAW AND ANALYSIS:
Heading 9505, HTSUSA, provides for festive articles. The
Explanatory Notes (EN) to the HTSUSA constitute the official
interpretation of the tariff at the international level.
While not legally binding, they do represent the considered
views of classification experts of the Harmonized System
Committee. It has therefore been the practice of the Customs
Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA. The EN to
this heading states:
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) Decoration 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
scenes, Christmas crackers,
Christmas stockings,
imitation yule logs.
* * *
(4) Throw-balls of paper or
cotton-wool, paper
streamers (carnival tape),
cardboard trumpets, "blow-
outs", confetti, carnival
umbrellas, etc.
The floor mat is not of the type of disposable decoration
envisioned in EN (A)(1), supra. Not only is the merchandise
quite durable, but its harmonious features make it clear that
its intended use is more than mere festive decoration. At
issue, however, is whether the Christmas motif (the sample
submitted emits a hearty "HO! HO! HO!) places the floor mat
into the category of "articles traditionally used at Christmas
festivities."
While a Christmas-related picture or recording may
encourage the use of this article during Yuletide, the mat in
and of itself may be used interchangeably with any number and
types of designs and sounds. Indeed, your submission even
states that this merchandise may be imported with either a
Christmas or Halloween theme. It is our opinion, therefore,
that the floor mat is not a heading 9505, HTSUSA, festive
article.
Heading 5705, HTSUSA, provides for carpets and
textile floor coverings. Note 1 to Chapter 57, HTSUSA,
states:
For the purposes of this chapter, the term
"carpets and other textile floor
coverings" means floor coverings in which
the textile materials serve as the exposed
surface of the article when in use and
includes articles having the
characteristics of textile floor coverings
but intended for use for other purposes.
The EN to Chapter 57 clarifies this note by defining the
"characteristics of textile floor coverings" as, e.g.,
"thickness, stiffness, strength," and noting other purposes
such as "wall hangings or table covers or for other furnishing
purposes." Emphasis added.
The use toward which the mat is put, i.e., as a
triggering mechanism for the outspoken voice box, is not, in
our opinion, an "other purpose" envisioned for this Chapter by
the drafters of the Harmonized Tariff Schedule. The mat
itself, being of a lightweight flocked construction, could not
be used as a normal door mat. As its only practical function
is as an actuator, it does not have the "characteristics of
textile floor coverings," and cannot be classified in Chapter
57, HTSUSA.
Heading 6304, HTSUSA, provides for other furnishing
articles. Heading 6307, HTSUSA, provides for other made up
articles. The mat and voice box as a unit are intended not
only to be used to elicit an amused response, but to be
decoratively displayed. This intention causes us to conclude
that the mats are more specifically provided for in heading
6304, HTSUSA, as a furnishing article.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6304.93.0000, HTSUSA, textile
category 666, as other furnishing articles, excluding those of
heading 9404, other, not knitted or crocheted, of synthetic
fibers. The applicable rate of duty is 10.6 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 negotiations 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
issuance of the U.S. Customs Service, which is updated weekly
and is available 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 Customs office prior to importing the merchandise
to determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division