CLA-2 CO:R:C:G 085539 CC
Mr. Marty Langtry
Castelazo & Associates
5420 West 104th St.
Los Angeles, CA 90045
RE: Classification of napkins and coasters
Dear Mr. Langtry:
This letter is in response to your inquiry of August 9,
1989, requesting tariff classification of "Christmas napkins and
coasters" from the Philippines. Samples were submitted for
examination.
FACTS:
Style 1660 consists of 6 cocktail napkins made of blended
woven fabric of 75 percent polyester and 25 percent ramie
materials. Each napkin has an appliqued and embroidered design
of a duck pulling a red ribbon. Style 9100 consists of 6
cocktail napkins of the same fabric and materials as those of
Style 1660. Each napkin has an embroidered design of a
poinsettia flower.
Style 7400 consists of 6 coasters made of blended woven
fabric of 75 percent polyester and 25 percent ramie materials.
Each coaster has been appliqued and embroidered to represent a
poinsettia flower. Style 6800 consists of 6 coasters of the same
fabric and materials as those of Style 7400. Each coaster has a
different appliqued and embroidered design: a Christmas tree, a
wreath, two bells, a gift, a poinsettia flower, and a wreath with
candles.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
9505 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 9505, HTSUSA, provides for festive, carnival, or
other entertainment articles, including articles for Christmas
festivities and parts and accessories thereof. According to the
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, this heading covers the following
articles:
(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., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs.
...
We stated in HRL 085276, dated November 3, 1989, copy
attached, that an article by its shape, design, ornamentation and
appropriate use in connection with a recognized festive holiday
is an article that is classifiable in Heading 9505, HTSUSA. In
addition, HRL 085276 recognized that articles classifiable in
Heading 9505 tend to have no other function than decoration.
Although the napkins and coasters at issue may have a Christmas
motif, which provides decoration, such decoration is incidental
to their primary function as napkins and coasters. Also, napkins
and coasters are common household articles which are not
associated with any particular festive holiday. Therefore, the
napkins and coasters at issue are not classifiable in Heading
9505.
The napkins are classifiable in Heading 6302, HTSUSA, which
provides for table linen, among other articles; the coasters are
classifiable in Heading 6304, HTSUSA, which provides for other
furnishing articles.
HOLDING:
The napkins at issue are classified under subheading
6302.53.0020, HTSUSA, which provides for other table linen, of
man-made fibers, tablecloths and napkins, other, textile category
666, and dutiable at the rate of 12.8 percent ad valorem.
The coasters at issue are classifiable under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, not knitted or crocheted, of synthetic fibers, textile
category 666, and dutiable at the rate of 10.6 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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 renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division