CLA-2 CO:R:C:F 089651 SLR
Ms. Debra A. DeEsposito
Account Representative
American Shipping Company, Inc.
600 Sylvan Avenue
P.O. Box 1486
Englewood Cliffs, N.J. 07632
RE: Napkin Rings: Household Articles of Plastic of Heading 3924;
Not Festive Articles of Heading 9505; Not Articles of
Artificial Foliage of Heading 6702.
Dear Ms. DeEsposito:
This is in response to your letter of May 13, 1991, on
behalf of Bardwil Industries Inc., requesting the classification
of various articles described as flowered napkin ring holders
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted with your request.
FACTS:
The napkin rings before us are constructed of plastic rings
with either artificial flowers or foliage (depending upon the
style number) attached to their tops. The flowers are red and
gold poinsettias, while the foliage is red berry holly. The
style numbers involved are 8218, 8219, 8223, and 8224.
ISSUE:
What is the proper classification of the above-described
merchandise 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.
-2-
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 indicates 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 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.
* * *
Items classifiable as festive articles in heading 9505 tend to
serve no other purpose than decoration.
The napkin rings at issue are not classifiable as festive
articles in heading 9505, HTSUSA, since they serve a utilitarian,
rather than decorative, function. Moreover, even with the
incorporation of holiday motifs, the napkin rings do not qualify
as traditional Christmas items. The rings, therefore, must be
classified elsewhere.
The subject napkin rings are made of two components,
plastic rings and artificial flowers/foliage, classifiable under
two different headings: heading 3924, other household articles of
plastics, and heading 6702, artificial flowers and foliage. As
directed by GRI 2(b), GRI 3 must be consulted.
GRI 3(a) provides that articles classifiable under two or
more headings are to be classified under the heading which
provides the most specific description of the good in question.
All headings are regarded as equally specific, however, when each
refers to part only of the goods.
-3-
Each of the headings in question -- heading 3924 and
heading 6702 -- refers to part only of the subject merchandise.
As the headings are regarded as equally specific, the
classification of the napkin rings cannot be determined by
application of GRI 3(a). Consequently, we must turn our
attention to GRI 3(b).
GRI 3(b) provides that articles made up of different
components shall be classified as if they consisted of
the component which gives them their essential character.
"Essential character" may be determined by the nature of the
material or component, its bulk, quantity, weight, value, or by
the role of the constituent material in relation to the use of
the goods.
The plastic ring component represents the essential
character of the items in question. While the artificial
poinsettias and the holly berries provide consumer appeal,
it is the plastic ring component which allows the merchandise to
fulfill its intended function. The napkin rings, therefore, are
classifiable in heading 3924, HTSUSA.
HOLDING:
The napkin rings are classifiable in subheading
3924.10.5000, HTSUSA, which provides for tableware, kitchenware,
other household articles and toilet articles, of plastics:
tableware and kitchenware: other. The applicable duty rate
is 3.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division.