CLA-2 CO:R:C:F 953062 GGD
TARIFF NOS.: 9505.10.1500, 9505.90.4000, 6307.90.9986,
5806.39.3020, 5609.00.3000
Ms. Rosalie Althoff
P.O. Box 20, Highway 52 South
Cannon Falls, Minnesota 55009-0020
RE: Five Garlands
Dear Ms. Althoff:
This letter is in response to your inquiry of October 26,
1992, concerning the tariff classifications of the five separate
garlands identified above, which have been, and/or will be
imported from Taiwan or China, by Midwest Importers of Cannon
Falls, Inc. A sample of each item was submitted with your
inquiry.
FACTS:
The articles at issue are five garlands, each referred to
and sold as a "CHRISTMAS TIME GARLAND," and individually
identified by the following item numbers and descriptions:
Item no. 7267-9, which is described as a paper wired
plaid garland, measures 8 feet by 2-1/4 inches, is red,
green, yellow, black, and brown in color, and has wire
enclosed within the paper on its borders.
Item no. 1664-3, which is described as a fabric gold
trimmed burgundy garland (of artificial fibers),
measures 8 feet by 2-1/2 inches, is burgundy in color,
is hemmed at each end, and has wire sewn into its
golden borders.
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Item no. 5496-6, described as a burgundy green gold
garland, is a braided cord of artificial fibers in
three colors, measuring 1/2 inch in diameter by 8 feet,
including its unbraided, tassel ends.
Item no. 2834-1, described as a wood Santa head
garland, is an 8 foot string of wooden beads,
essentially red, green, beige, and white in color,
measuring approximately 1/2 inch in diameter, with
every sixth bead being twice as large, and painted to
represent Santa's head, cap, and beard.
Item no. 08996-5, which is described as a gold wired
fabric garland, measures 25 feet by 2 1/2 inches, is
comprised of metalized fabric (not hemmed), is
translucent metallic gold in color, and has wire sewn
into its borders.
ISSUE:
Whether the garlands are classifiable in heading 9505, as
festive articles; in heading 5806, as articles of other narrow
woven fabrics; in heading 5609, as articles of yarn, cordage, or
rope; or in heading 6307, as other made up textile articles.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all 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. 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, HTSUSA, provides for, among other items,
festive, carnival, and other entertainment articles. The EN to
9505 indicates that the heading covers:
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(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., artificial Christmas trees (these
are sometimes of the folding type), nativity scenes,
Christmas crackers, Christmas stockings, imitation yule
logs....
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).
An article's satisfaction of these three criteria is
indicative of classification as a festive article. The motif of
an item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
It is Customs position that certain types of garlands may be
classified as traditional, festive articles (See Headquarters
Ruling Letter (HRL) 950999, issued April 16, 1992). The subject
five garlands are made of non-durable material. Customs
considers articles such as these, to be made of non-durable
material when they are not designed for sustained wear and tear,
and are not purchased for their extreme worth or value (as would
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be decorative, yet costly pieces of art or crystal). In
addition, the primary function of each of the five items is
decorative, as opposed to utilitarian.
However, upon examination of each article as a whole, it is
apparent that three of the five garlands (item nos. 1664-3,
5496-6, and 08996-5) are not traditionally associated with or
used for the particular festival of Christmas. On the contrary,
these three items have potentially diverse functions throughout
the year as, for example, home decoration (for furniture,
curtains, lamps, window shades), apparel (for hats, blouses,
etc.), and gift wrapping. Since item nos. 1664-3, 5496-6, and
08996-5, cannot be classified as festive articles, they must be
classified elsewhere.
Subheading 9505.10 includes articles for Christmas
festivities. At the eight digit subheading level, subheading
9505.10.15 covers Christmas ornaments comprised of wood. To
qualify as a Christmas ornament, Customs looks to the following
three criteria:
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.
It is apparent that item no. 2834-1, the wooden beaded Santa
garland, meets these criteria and is properly classified as a
Christmas ornament in subheading 9505.10.15. On the other hand,
due to its paper composition, and considerable tensile strength,
the paper wired plaid garland (item no. 7267-9) is ill-suited for
hanging on a Christmas tree. This tightly wound festive article
is properly classified in subheading 9505.90.40, HTSUSA, the
provision for confetti, paper spirals or streamers.
With respect to item no. 1664-3, the fabric gold trimmed
burgundy garland, heading 6307 provides for other made up textile
articles. Note 7(c) to Section XI, HTSUSA, states that the
expression "made up" means "[h]emmed or with rolled edges...."
Notes 1 and 2 to chapter 63, HTSUSA, states that subchapter 1
(headings 6301 through 6307) applies only to made up articles of
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any textile fabric, and does not cover goods of chapters 56 to
62. Subheading 6307.90.9986, covers other made up articles
(other than towels, textile shells, and national flags), and is
the proper classification for this made up article.
With respect to item no. 08996-5, heading 5806 provides for
narrow woven fabrics. Subheading 5806.39.3020, covers other
narrow woven fabrics of metalized yarn, and is the proper
classification for the gold wired fabric garland.
Finally, with respect to item no. 5496-6, the burgundy,
green, gold garland, heading 5609 provides for articles of yarn,
cordage, rope or cables. Such articles, when comprised of man-
made fibers, are classified in subheading 5609.00.3000, which is
the proper classification for item no. 5496-6.
HOLDING:
The wood Santa head garland is classified in subheading
9505.10.1500, HTSUSA, as "Festive, carnival or other
entertainment articles,...Articles for Christmas festivities and
parts and accessories thereof: Christmas ornaments: Other: Of
wood." The general column one rate of duty is 5.1 percent ad
valorem.
The paper wired plaid garland is classified in subheading
9505.90.4000, HTSUSA, as "Festive, carnival or other
entertainment articles,...Other: Confetti, paper spirals or
streamers...." The general column one rate of duty is 4 percent
ad valorem.
The fabric gold trimmed burgundy garland is classified in
subheading 6307.90.9986, HTSUSA, as "Other made up articles,...:
Other: Other: Other: Other: Other." The general column one rate
of duty is 7 percent ad valorem.
The gold wired fabric garland is classified in subheading
5806.39.3020, HTSUSA, textile category 229, as "Narrow woven
fabrics,...: Other woven fabrics: Of other textile materials:
Other: Other: Of metalized yarn." The general column one rate of
duty is 3 percent ad valorem.
The burgundy, green, gold garland is classified in
subheading 5609.00.3000, HTSUSA, as "Articles of yarn...cordage,
rope or cables...: Of man-made fibers." The general column one
rate of duty is 9 percent ad valorem.
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Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division