CLA-2 CO:R:C:F 951140 LPF
Mr. Allan Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Modification of NYRL 852042; Stuffed textile heart and
"Valentine's Day die" in 6307 HTSUSA; Other made up textile
articles
Dear Mr. Kamnitz:
In New York Ruling Letter (NYRL) 852042, issued May 7, 1990,
a stuffed textile heart and "Valentine's Day die" were classified
in subheading 9505.90.6000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Other: Other." We have reviewed that
ruling and have found it to be partially in error. The correct
classification is as follows.
FACTS:
The first article at issue, style 3863, is a stuffed
textile, red heart approximately five inches in height, six
inches across at the widest point and about two inches deep. It
includes a small heart-shaped paper sticker with the words "I
love you." The second article, style A0071, is a stuffed textile
"Valentine's Day die." The article is cube-shaped with six
panels and, depending on the type, it has either white or red
hearts printed on the panel. The number of hearts on the five
panels vary, and the words "I love you" are printed on the
remaining panel. The die includes a loop, thus, enabling one to
hang the article.
ISSUE:
Whether the stuffed textile heart and "Valentine's Day die"
are classifiable in heading 9505 as festive articles, or rather
in heading 6307 as other made up (textile) articles.
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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. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate 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.
* * *
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
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An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
First, the articles are made of non-durable material.
Customs will consider articles, such as the textile heart and
die, to be made of non-durable material since they are not
designed for sustained wear and tear, nor are they purchased
because of their extreme worth or value (as would be the case
with a decorative, yet costly, piece of art or crystal).
Next, the articles' primary function is decorative, as
opposed to, utilitarian. It is apparent, the heart and die serve
no useful function besides their role as a decoration.
However, when examining the textile heart and die, as a
whole, it is evident that the articles are not traditionally
associated or used with a particular festival. The heart and die
are not ejusdem generis with those articles cited in the EN's to
9505, as exemplars of traditional, festive articles. On the
contrary, hearts may serve to express love or affection not only
on Valentine's Day, but also on other occasions, such as,
anniversaries, birthdays, etc. The articles must be classified
elsewhere.
Heading 6307 provides for other made up textile articles.
The EN's to 6307 indicate that the heading covers, "...made up
articles of any textile material which are not included more
specifically...elsewhere in the Nomenclature." Because the
articles are not included elsewhere in the HTSUSA, they are
classifiable in heading 6307. The applicable subheading is
6307.90.99.
HOLDING:
The textile heart and "Valentine's Day die" are classifiable
in subheading 6307.90.99, HTSUSA, as "Other made up [textile]
articles, including dress patterns: Other: Other: Other." The
general column one rate of duty is 7 percent ad valorem. We note
that the ruling being modified indicated a general column one
rate of duty of 3.1 percent ad valorem.
This notice should be considered a modification of NYRL
852042 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 852042 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
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purposes of future transactions in merchandise of this type, NYRL
852042 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division