CLA-2 CO:R:C:F 951138 LPF
Ms. Laura Fumagalli
Dakin, Inc.
7000 Marina Blvd.
Brisbane, CA 94005
RE: Modification of NYRL 840266; "Big Kiss Autographs" stuffed
textile lips and heart autograph articles; Heading 6307
HTSUSA; Other made up textile articles
Dear Ms. Fumagalli:
In New York Ruling Letter (NYRL) 840266, a stuffed textile
heart was classified in subheading 9505.90.6000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), as
"Festive, carnival or other entertainment articles,...: Other:
Other." In addition, stuffed textile lips were classified in
subheading 6307.90.9030 (currently, subheading 6307.90.99), as
"Other made up [textile] articles, including dress patterns:
Other: Other: Other, Other." We have reviewed that ruling and
have found it to be partially in error. The stuffed textile lips
were properly classified. The correct classification of the
stuffed textile heart is as follows.
FACTS:
Both articles, item # 14-8790, are known as the "Big Kiss
Autographs." The first article is a stuffed textile heart. The
5-1/2 x 7 inch heart has a shell composed of non-cellular
polyurethane backed by 100 percent nylon fabric. The stuffing is
composed of polyester fiber filling. Attached to the shell by a
vinyl loop is a ball point pen. Printed across the top side of
the heart are the words "From the Heart." The second article,
stuffed, 8-1/2 inch, textile lips, is of the same material
composition. A ball point pen is also attached. Printed across
the corner of the bottom lip are the words "Read my Lips." Both
articles are designed to be used to collect autographs.
ISSUE:
Whether the "Big Kiss Autographs" stuffed textile heart is
classifiable in heading 9505 as a festive article or in heading
6307 as an other made up (textile) article.
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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. Most 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. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 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.
* * *
In general, merchandise is classifiable in heading 9505,
HTSUSA, as a festive article when the article, as a whole:
1. is of non-durable material or, generally, is not
purchased because of its extreme worth, or intrinsic
value (e.g., paper, cardboard, metal foil, glass fiber,
plastic, wood);
2. functions primarily as a decoration (e.g., its primary
function is not utilitarian); and
3. is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for
Christmas, decorative eggs for Easter).
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An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
Customs will consider an article, such as the textile heart,
to be made of non-durable material since it is not designed for
sustained wear and tear, nor is it purchased because of its
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal).
However, when examining the textile heart, as a whole, it is
evident that the article is not traditionally associated or used
with a particular festival. The textile heart is not ejusdem
generis with those articles cited in the EN's to 9505, as
exemplars of traditional, festive articles. On the contrary,
such heart-shaped articles may serve to express love or affection
not only on Valentine's Day, but also on other occasions, such as
anniversaries, birthdays, etc. The textile heart must be
classified elsewhere.
Heading 6307 provides for other made up textile articles.
The EN's to 6307 indicate that the heading covers, "...made up
articles of any textile material which are not included more
specifically...elsewhere in the Nomenclature." Because the
article is not included elsewhere in the HTSUSA, it is
classifiable in heading 6307. The applicable subheading is
6307.90.99.
HOLDING:
The "Big Kiss Autographs" stuffed textile heart and lips are
classifiable in subheading 6307.90.9986, HTSUSA, as "Other made
up [textile] articles, including dress patterns: Other: Other:
Other, Other: Other." The general column one rate of duty is 7
percent ad valorem. We note that the ruling being modified
indicated a general column one rate of duty of 3.1 percent ad
valorem.
This notice should be considered a modification of NYRL
840266 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 840266 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, NYRL 840266 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
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arises, you may notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director