CLA-2 CO:R:C:F 951139 LPF
Mr. Joel K. Simon
Serko & Simon
One World Trade Center
Suite 3371
New York, NY 10048
RE: Modification of NYRL 843887; Textile Hearts in 6307 HTSUSA;
Other made up textile articles
Dear Mr. Simon:
In New York Ruling Letter (NYRL) 843887, textile hearts were
classified in subheading 9505.90.6000, Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), as "Festive, carnival or
other entertainment articles,...: Other: Other." We have
reviewed that ruling and have found it to be partially in error.
The correct classification is as follows.
FACTS:
The articles at issue are textile hearts. The first type,
item #2270, is a red heart. The heart has a satin shell
surrounding shredded stuffing materials and is ten inches in
diameter. Attached to the side seams of the heart, on each side,
is a 3 1/4 inch hand and arm composed of a satin shell and
stuffing material. The heart includes a loop, thus, enabling one
to hang the article. Printed on the front and back of the heart
are the words "I Love You This Much." Directly above these
words, on one side only, is a small satin bow. The second type,
item #2260, is identical to the first in all respects, except it
is only six inches in diameter.
ISSUE:
Whether the textile hearts are classifiable in heading 9505
as festive articles or in heading 6307 as other made up (textile)
articles.
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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 articles, such as the textile hearts,
to be made of non-durable material since they are not designed
for sustained wear and tear, nor are they purchased because of
their extreme worth or value (as would be the case with a
decorative, yet costly, piece of art or crystal). In addition,
the articles' primary function is decorative, as opposed to,
utilitarian.
However, when examining the hearts, as a whole, it is
evident that the articles are not traditionally associated or
used with a particular festival. The textile hearts are 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 subject articles 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
articles are not included elsewhere in the HTSUSA, they are
classifiable in heading 6307. The applicable subheading is
6307.90.99.
HOLDING:
The textile hearts 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 HRL
843887 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 843887 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
843887 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.
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If such a situation arises, your client may, at its discretion,
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