HQ 958406
CLA-2 RR:TC:FC 958406 ASM
Ms. Laura Fumagalli
Dakin, Inc.
P.O. Box 7746
San Francisco, CA 94120
RE: Revocation of HRL 083788 concerning the tariff
classification of
a padded textile shamrock pin
Dear Ms. Fumagalli:
This letter concerns the revocation of Headquarters Ruling
Letter (HRL) 083788, dated March 30, 1989, regarding the
classification of a padded textile shamrock pin. Pursuant to
section 625, Tariff Schedule of 1930 (19 U.S.C. 1625), as amended
by section 623 of Title VI (Customs Modernization) of the North
American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625),
notice of the proposed revocation of HRL 083788 was published
December 13, 1995, in the Customs Bulletin, Volume 29, Number 50.
FACTS:
In HRL 083788, the subject merchandise was described as
designed in the shape of a shamrock with the message "Happy St.
Paddy's Day!" displayed on the front. The shamrock is composed
of man-made fibers and stuffed with polyester staple fibers. The
shamrock has a bow sewn by the stem and a metal clip on the back
to attach to clothing. It was further indicated in HRL 083788
that the finished product would include a musical chip to be
activated by squeezing the shamrock. The music was to be of an
Irish jig.
HRL 083788 classified the padded textile shamrock pin under
subheading 9505.90.6000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles, parts and accessories thereof, other, other, and
dutiable at the rate of 3.1 percent, ad valorem (currently, all
the provisions of heading 9505, HTSUSA, are duty free under the
column one rate).
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ISSUE:
Whether the sample at issue is classifiable as a festive
article in heading 9505, HTSUSA, or as an other made up clothing
accessories of heading 6217, HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA, is made in
accordance with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that virtually
all 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. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may then be applied. The Explanatory Notes to
the Harmonized Commodity Description and Coding System (EN's),
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, HTSUSA, includes articles which are for
"Festive, carnival, or other entertainment purposes." The EN's
to 9505, state 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, meets
the following criteria:
1. is of nondurable 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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Although this product may be of nondurable material, we
have determined that it does not meet the criteria established
for classification as a "festive" article within heading 9505,
HTSUSA. The article is purchased and intended to function
primarily as "personal adornment" rather than as a "decoration"
which is required for classification as a festive article.
In HRL 087960, dated January 4, 1991, which involved the
classification of an article claimed to be a "Christmas Corsage"
pin, it was stated that "Although an article may have the design
or ornamentation appropriate for use during a specific holiday,
it may still not qualify for classification in the festive
article provision." Further, in HRL 951137, dated February 17,
1993, in classifying "pop-up" pins described as having various
heart and animal shapes, and the messages "I Love You" or "You're
Special," it was determined that "the motif of an article is not
dispositive of its classification and, consequently, does not
transform an item into a festive article." In both HRL 087960
and HRL 951137, the pins were classified under subheading
7117.90.5000, HTSUSA, as imitation jewelry (see also HRL 087109,
dated August 16, 1990, which classified a "Dancing Halloween
Skeleton" pin in heading 7117, HTSUSA, as imitation jewelry).
Finally, in HRL 958167, dated August 30, 1995, a textile
shamrock pin bearing the words "Happy St. Patrick's Day" was
classified under subheading 6217.10.9030, HTSUSA, because it was
determined that the merchandise did not satisfy the requirements
for classification of an article under the festive article
provision in heading 9505, HTSUSA, and was excluded from
classification in chapter 71, HTSUSA (see legal notes to chapter
71, which state that the chapter does not cover goods of section
XI, textile and textile articles). Further, the ruling notes
that Customs has classified similar textile pins under the
appropriate provisions in heading 6217, HTSUSA, as other made up
clothing accessories which are similar to the idea of "badges"
affixed to clothing by a pin and thus considered accessories to
garments.
In view of the foregoing, it is our determination that the
pin which was classified in HRL 083788, as a "festive article"
under heading 9505, HTSUSA, should now be classified as a
"clothing accessory" under heading 6217, HTSUSA.
HOLDING:
The article identified in HRL 083733, dated March 30, 1989,
as a padded textile shamrock pin, is properly classified under
subheading 6217.10.9030, HTSUSA, which provides for "Other made
up clothing accessories; parts of garments or of clothing
accessories, other than those of heading 6212: Accessories:
Other: Of man-made fibers" which is dutiable under the general
column one rate of 15.4 percent ad valorem. The quota category
is 659.
HRL 083788 dated March 30, 1989, is hereby revoked. In
accordance with section 625, this ruling will become effective 60
days after its publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 does not
constitute a change of practice or position in accordance with
section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).
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The designated textile and apparel categories 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
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available we
suggest your client 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 the 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, your client should contact the
local Customs office prior to importing the merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division