CLA-2 CO:R:C:G 086937 SLR
Ms. Paige P. Carr
Entry Specialist
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929
RE: Gift Wrap Tie-Ons
Dear Ms. Carr:
This ruling is in response to your letter of March 27, 1990,
on behalf of C.P.S. Industries, Inc., requesting the proper
classification for a variety of items known as tie-ons for gift
wrapping packages under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). A composite photograph of the
tie-ons, along with four representative samples, have been
forwarded for our examination.
FACTS:
The four submitted samples are identified as follows:
X79, plastic sleigh; and X83, mistletoe wreath; X72, plastic
pick; and X73, gold holly spray.
Item X79, the molded plastic sleigh, consists of two pieces
that fit together to form one whole. One piece is the runners;
the other piece is the seat. The runners are made of gold
colored plastic with black painted trim. The seat is of red
colored plastic, painted white on the outer portion with painted
gold trim.
Item X83, the mistletoe wreath, consists of a small wreath
of paper wrapped around wire with leaves of polyester fabric.
The wreath is surrounded by triple clusters of berries around its
entire circumference. The berries are made of styrofoam dipped
in plaster and painted white.
Item X72, the plastic pick, is decorated with plastic
foliage and polyester fabric leaves, a natural pine cone spray
painted pink, a cluster of plastic magenta colored berries, and a
styrofoam ball wrapped in satin-like thread.
-2-
Item X73, the gold holly spray, consists of paper wrapped
around a wire stem with stiff paper holly leaves painted gold,
sprays of small dried flowers painted gold, and six berries made
of styrofoam centers dipped in a thin coat of plaster and painted
gold.
According to the importer, the above-described tie-ons are
intended for use solely on Christmas packages, not for
year-round use. Moreover, these items are included only in the
"Christmas Custom Line" catalogue distributed by C.P.S.
Industries. The importer, therefore, asserts that the subject
tie-ons are classifiable as festive articles in either HTSUSA
subheading 9505.10.4000 or 9505.10.5000, depending on the basic
material of the item.
ISSUE:
What is the proper classification of gift wrap tie-ons under
the 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 is determined
according to the terms of the headings and any relative section
or chapter notes.
Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival or other entertainment articles." The
Explanatory Notes, which represent the official interpretation of
the tariff at the international level, offer guidance in
understanding the scope of the headings. The Explanatory Note to
Heading 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.
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(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.
* * *
While the subject items are decorative (they adorn
packages), gift tie-ons as a class or kind of merchandise are not
specifically holiday related; they are used all year round and
come in a wide variety of motifs. Accordingly, the instant
tie-ons are not classifiable as festive articles in heading 9505.
Classification must be found elsewhere.
X79, Plastic Sleigh
Heading 3926, HTSUSA, provides, in pertinent part, for
"[o]ther articles of plastic." The Explanatory Note to 3926
indicates that this heading covers statuettes and other
ornamental articles.
The subject tie-on works to ornament packages and is made of
plastic. Accordingly, item X79 is classifiable in heading 3926
as an other article of plastic.
X83, Mistletoe Wreath
Heading 6702, HTSUSA, provides, in pertinent part, for
"articles made of artificial flowers, foliage or fruit." The
Explanatory Note to heading 6702 indicates that the heading
covers:
* * *
(3) Articles made of artificial flowers, foliage
or fruit (e.g., bouquets, garlands, wreaths
plants), and other articles, for use as
trimmings or as ornaments, made by assembling
artificial flowers, foliage or fruit.
Furthermore, "[t]he articles of this heading are mainly used for
decoration...."
As the Note expressly includes wreaths among those articles
deemed exemplars of heading 6702, item X83 is classifiable in
heading 6702 as an article of artificial foliage.
-4-
X72, Plastic Pick
The plastic pick consists of both natural and artificial
foliage. Consequently, two headings may apply: 0604, "[f]oliage,
branches and other parts of plants...being goods of a kind
suitable for...ornamental purposes...dried, dyed...or otherwise
prepared"; and 6702, "articles made of artificial flowers,
foliage or fruit." As mandated by GRI 2(b), the proper
classification of goods consisting of more than one material or
component shall be determined by the application of GRI 3.
GRI 3(a) directs that composite goods shall be classified
under the heading which provides the most specific description.
Two or more headings are regarded as equally specific, however,
when each refers to part only of the materials. Consequently,
GRI 3(b) must be consulted.
GRI 3(b) directs that composite goods consisting of
different materials or components shall be classified as if they
consisted of the material or component which gives them their
essential character. The Explanatory Notes for GRI 3(b) indicate
that "essential character" may be determined by the nature of the
material or component, its bulk, quantity, weight or value, or by
the role of the constituent material to the use of the goods.
Here, the plastic pick's artificial components comprise the
bulk of that article. The natural pine cone merely accents the
arrangement. Accordingly, item X72 is classifiable as an article
of artificial foliage in heading 6702.
At the six-digit subheading level, Heading 6702 includes two
subheadings: 6702.10, articles made of artificial flowers,
foliage or fruit, of plastic; and 6702.90, articles made of
artificial flowers, foliage or fruit, of other materials. This
discussion is relevant due to the fact that the subject tie-on
consists of both plastic and textile materials. To determine the
proper six-digit subheading classification, we must turn to
GRI 3.
Since each subheading refers to part only of the materials
used in the construction of the tie-on, a classification
determination cannot be made by way of GRI 3(a).
Applying GRI 3(b), it appears that the plastic represents
the essential character of the subject tie-on. The plastic
components exceed those made of textiles in bulk and in weight.
Consequently, item X72 is classifiable in subheading 6702.10.
-5-
X73, Holly Spray
Item X73 consists of natural and artificial foliage. Two
headings, therefore, may apply: 0604, "[f]oliage, branches and
other parts of plants...being goods of a kind suitable
for...ornamental purposes...dried, dyed...or otherwise prepared";
and 6702, "articles made of artificial flowers, foliage or
fruit." Classification of this composite good will be according
GRI 3(b).
Here, the artificial components of the subject tie-on
represent that product's essential character. The paper leaves
and plaster dipped berries are much more prominent than the dried
flowers. Moreover, it is the gold leaves which provide the
product's visual appeal. Accordingly, item X73 is classifiable
as an article of artificial foliage in heading 6702.
At the six-digit subheading level, two subheadings apply:
6702.10, articles made of artificial flowers, foliage or fruit,
of plastics; and 6702.90, articles made of artificial flowers,
foliage, or fruit, of other materials.
While the berries are made from styrofoam, the bulk of the
tie-on consists of paper. Consequently, item X73 is classifiable
in subheading 6702.90, the provision for articles made from
artificial flowers, foliage or fruit, of other materials (not
plastics).
HOLDING:
Item X79, plastic sleigh, is classifiable in subheading
3926.40.0000, HTSUSA, which provides for other articles of
plastic, statuettes and other ornamental articles, dutiable at
5.3 percent ad valorem.
Item X83, mistletoe wreath, is classifiable in subheading
6702.90.6000, HTSUSA, which provides for articles made of
artificial flowers, foliage or fruit, of other materials, other,
dutiable at 17 percent ad valorem.
Item X72, plastic pick, is classifiable in subheading
6702.10.4000, HTSUSA, which provides for articles made of
artificial flowers, foliage or fruit, of plastics, other,
including parts, dutiable at 3.4 percent ad valorem.
Item X73, holly spray, is classifiable in subheading
6702.90.6000, HTSUSA, which provides for articles made of
artificial flowers, foliage or fruit, of other materials,
dutiable at 17 percent ad valorem.
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Please be advised that the liquidation of entries for
articles classified under subheading 6702.90.6000, HTSUSA, is
being withheld pending the disposition of legislation currently
before Congress concerning the classification of artificial
flowers and foliage.
Sincerely,
John Durant, Director
Commercial Rulings Division