CLA-2 CO:R:C:F 089893 LPF
Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: Decorative Bow with Plastic Foliage; Festive Article under
Heading 9505, HTSUSA
Dear Ms. Aldinger:
This is in response to your letter of June 12, 1991,
submitted on behalf of Rite Aid Corporation, regarding the proper
classification of a gold decorative bow, style #91791, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). You submitted a sample with your request for a binding
ruling.
FACTS:
The item measures approximately seven inches by twelve
inches. It is made from four lengths of man made fiber ribbon
approximately two inches in width. Two lengths of ribbon are
folded and crossed into an "X" shape to form loops. The two
ends are made from the remaining lengths of ribbon. The bow and
ends are stapled at the center where, in place of a knot, a
plastic foliage arrangement is attached to the ribbon by means of
a plastic tie. The plastic tie extends from the back of the bow
approximately two and a half inches. The plastic foliage
arrangement at the center of the bow consists of holly leaves,
red and gold berries, pine foliage, imitation pine cones, two
plastic bells and a miniature gift package. The importer will be
packaging the bow in a polyethylene bag with insert and header
cards reading "Christmas Decorative Bow."
ISSUE:
Whether the decorative bow is classified as a festive
article under heading 9505, HTSUSA.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. The majority of imported 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.
Heading 9505, HTSUSA, pertains, in part, to "festive,
carnival or other entertainment articles." The Explanatory Notes
represent the official interpretation of the tariff at the
international level and offer guidance in understanding the scope
of the heading. The Explanatory Note to heading 9505, HTSUSA
indicates that this 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.
(2) Articles traditionally used at Christmas
festivities, e.g., 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, HTSUSA,
tend to serve no other function than decoration.
The item at issue is both decorative and traditionally
associated with the Christmas holiday. Consequently, it is
classifiable as a festive article in heading 9505, HTSUSA.
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As for the proper classification of the item at the
subheading level, subheadings 9505.10.1000, 9505.10.1500 and
9505.10.2500, HTSUSA, cover Christmas ornaments of glass, wood
and other, respectively. Customs requires that the following
three criteria be met for an item to qualify as a Christmas
ornament:
1. that the item is advertised and sold as a Christmas
tree ornament;
2. that there is some method, generally a loop attached
to the top, to hang the item on a tree; and
3. that the item is not too big or too heavy to be
hung or attached to a tree (HRL 089320)
Although the article may not be too big or heavy to be
attached to a tree, there is no loop attached to its top which
suits this purpose nor is the item advertised and sold as a
Christmas tree ornament. In essence, there is no showing that
the item is, in fact, used as an ornament. Consequently, the
item is not classifiable as a Christmas ornament in subheadings
9505.10.1000, 9505.10.1500 or 9505.10.2500, HTSUSA.
Finally, subheading 9505.10.4000, HTSUSA, covers other
Christmas articles of plastics while subheading 9505.10.5000,
HTSUSA, provides for other Christmas articles, other (than of
plastics). In accordance with GRI 6, GRI 3(a) explains, in
pertinent part, that:
[W]hen goods are, prima facie, classifiable under two
or more [sub]headings, the articles are to be
classified under the [sub]heading which provides the
most specific description of the good in question. All
[sub]headings are regarded as equally specific,
however, when each refers to part only of the goods....
In this case, each of the subheadings at issue, subheading
9505.10.4000 and 9505.10.5000, refer to only part of the subject
merchandise. Since the headings are, thus, regarded as equally
specific, we do not classify article by GRI 3(a) but rather by
GRI 3(b).
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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" has been construed to mean the attribute which
strongly marks or serves to distinguish what an article is.
Explanatory Note VIII to GRI 3(b) explains that bulk, quantity,
weight, value or the role of the constituent material in relation
to the use of the item are indicia of essential character.
The plastic holly, pine foliage, berries, imitation pine
cones, bells and miniature gift box provide the essential
character of the item. The fiber ribbon bow is thin and flimsily
constructed. Thus, the plastic foliage distinguishes what the
item is and provides the bulk and weight of the item. The
article is, therefore, classifiable under subheading
9505.10.4000, HTSUSA.
HOLDING:
The decorative bow is properly classified under subheading
9505.10.4000, HTSUSA, which provides for festive, carnival or
other entertainment articles, articles for Christmas festivities:
other (than Christmas ornaments): other: of plastics. The
general column one rate of duty is 8.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division