CLA-2 CO:R:C:F 089892 LPF
Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: Flocked Bow--Made up (textile) article under heading 6307,
HTSUSA
Dear Ms. Aldinger:
This is in response to your letter of June 12, 1991
submitted on behalf of Rite Aid Corporation regarding the proper
classification of a flocked red bow, style #91881, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You submitted a sample with your request for a binding
ruling.
FACTS:
The flocked bow measures approximately six inches by nine
inches. It is made from ribbon, approximately two inches in
width, and held together at a center knot by a gold, metallic
covered tie. The tie, which is formed from a length of thin
wire, also attaches the bow to the article being decorated. The
importer plans to package the bow in a polyethylene bag with
insert and header cards and plans to label the article "Christmas
Flocked Bows."
ISSUE:
Whether the flocked bow is classified as a festive article
under heading 9505, HTSUSA, or rather as other made up (textile)
articles under heading 6307, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. GRI 1 provides that one classifies
an item by the terms of the headings and any relative section or
chapter notes.
Heading 9505, HTSUSA, pertains in part, to "festive,
carnival or other entertainment articles." The Explanatory Notes
represent the official interpretation of the tariff at the
international level and offer guidance in understanding the scope
of the headings. The Explanatory Note to heading 9505, HTSUSA,
indicates that 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) 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., Christmas trees (these are sometimes
of the folding type), nativity scenes, Christmas
crackers, Christmas stockings, imitation yule logs....
As the Explanatory Notes suggest, several criteria indicate
whether the flocked bow is classifiable as a festive article
under heading 9505, HTSUSA. First, the bow is decorative and it
serves no other function than decoration. (HRL'S 089320, 086768).
Besides adornment the red, felt bow with its gold, metallic
covered tie serves an aesthetic rather than a utilitarian
purpose.
However, the flocked bow is not a traditional Christmas
decoration. The bow, although of a traditional Christmas color,
is not customarily associated with just the Christmas festival.
Furthermore, it follows that one would not necessarily use
the flocked bow in connection with the festive Christmas holiday.
Since 9505, HTSUSA, is a use provision, one must review the
Additional U.S. Rules of Interpretation which provide:
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;...
Simply stated, one can use the flocked bow not only during the
Christmas season, but also throughout the entire year. The bow
has a wide variety of motifs: for Valentine's Day, gift-packages,
or even as a clothing accessory, to list a few. For the above
reasons, the bow is not properly classified under heading 9505,
HTSUSA. Consequently, we must classify the flocked bow
elsewhere.
The bow is made from flocked ribbon. Flock is defined as,
"very short or pulverized fiber used esp. to form a velvety
pattern on cloth or paper or a protective covering on metal." See
Webster's Ninth New Collegiate Dictionary 474 (1990). After
examination of the bow, the Customs Laboratory confirmed that
the flock and ribbon were both composed of textile fabric of man-
made fibers. In light of this assessment, we must draw our
attention to heading 6307, HTSUSA, which provides for other made
up (textile) articles. The Explanatory Notes to Chapter 63,
Other Made Up Textile Articles, provide, in general, that the
chapter includes:
(1) Under headings 63.01 to 63.07 (sub-Chapter I) made
up textile articles of any textile fabric (woven or
knitted fabric, felt, nonwovens, etc.) which are not
more specifically described in other Chapters of
Section XI or elsewhere in the Nomenclature....
The flocked bow is not more specifically described elsewhere in
the Nomenclature.
In addition, the above Explanatory Note refers to Note 7 to
Section XI, Textiles and Textile Articles, which provides, in
pertinent part:
For purposes of this Section, the expression "made up"
means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use
(or merely needing separation by cutting dividing
threads) without sewing or other working (for
example, certain dusters, towels, table cloths,
scarf squares, blankets);...
(d) Cut to size and having undergone a process of
drawn thread work;
(e) Assembled by sewing, gumming or otherwise
(other than piece goods consisting of two or more
lengths of identical material joined end to end
and piece goods composed of two or more textiles
assembled in layers, whether or not padded);...
The importer does not provide us with details regarding the
procedure used to assemble and produce the bow. However, it is
apparent by its shape and design that the bow is not merely cut
into squares or rectangles and is likely assembled by sewing,
gumming or another manner which would qualify the bow as "made
up." Now we can turn our focus to the appropriate subheading for
the flocked bow, 6307.90.9490, HTSUSA, which provides for other
made up (textile) articles...other, other, other.
HOLDING:
The flocked bow is properly classified under subheading
6307.90.9490., HTSUSA, which provides for other made up (textile)
articles...other: other: other. The applicable rate of duty is 7
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division