CLA-2 CO:R:C:G 085888 CC
Ms. Madeleine Salgo
Import Manager
Kurt S. Adler, Inc.
1107 Broadway
New York, N.Y. 10010
RE: Revocation of HRL 083353; a decorative bottle cover with a
Christmas motif; not classifiable as a festive article in
Heading 9505; classifiable in Heading 6304
Dear Ms. Salgo:
On September 13, 1989, we issued Headquarters Ruling Letter
(HRL) 083353 concerning the classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of a
textile bottle cover marketed as a Christmas decoration. Upon
further review, we have determined that the classification of
this article was incorrect.
FACTS:
The article at issue in HRL 083353 was a bottle cover,
shaped to fit a wine bottle or other bottle. This bottle cover
was constructed of acrylic jacquard knitted fabric. Gold, red,
and green yarns are stitched to the cover to create a design
representing a Christmas tree and a star. Printed on the cover
was "Tis the Season to be Jolly, Fa La La La La La La La La."
ISSUE:
Whether the merchandise at issue is classifiable as a
festive article in Heading 9505, 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.
In HRL 083353, we classified the merchandise at issue in
Heading 9505, HTSUSA, which provides for festive, carnival, or
other entertainment articles. 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 fiber, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, colored
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.
...
Although the bottle cover at issue has a Christmas motif,
the motif is decorative and incidental to the function of this
article as a bottle cover. Bottle covers are household articles
that are not the class or kind of article associated with any
particular festive occasion. Therefore the bottle cover at issue
is not classifiable in Heading 9505, HTSUSA.
Heading 6304, HTSUSA, provides for other furnishing
articles. In HRL 086761, dated June 26, 1990, we classified a
decorative bottle cover in this heading. Therefore the
merchandise at issue is classifiable in Heading 6304.
HOLDING:
The bottle cover at issue is classified under subheading
6304.91.0040, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, knitted or
crocheted, of man-made fibers. The rate of duty is 11.5 percent
ad valorem, and the textile category is 666.
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.
This notice should be considered a modification of
HRL 083353, dated September 13, 1989, pursuant to 19 CFR
177.9(d)(1). Although HRL 083353 will not be valid for future
transactions, this modification will not be applied
retroactively. We recognize that pending transactions may be
adversely affected by this ruling. If it can be shown that you
have relied on HRL 083353 to your detriment, e.g., ordered
merchandise after the receipt of HRL 083353 that will be
imported after the date of this ruling, you may notify this
office and apply for relief from the effects of this
modification.
Sincerely,
John Durant, Director
Commercial Rulings Division