CLA-2 CO:R:C:F 955586 LPF
Ms. Judy Kearney
Network Brokers International, Inc.
Licensed Customs Brokers
Airport Industrial Office Park, Building A2-C
145th Avenue & Hook Creek Blvd.
Valley Stream, NY 11581
RE: Classification of plastic and textile bows; Revocation of
NYRL 843277; Heading 3926, HTSUSA, articles of plastics,
statuettes and other ornamental articles; Heading 6307 other
made up textile articles; Not 9505, festive articles; HRLs
953177, 954903
Dear Ms. Kearney:
In New York Ruling Letter (NYRL) 843277, issued July 31,
1989, tie-on bows imported from Haiti were classified under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have reviewed that ruling, issued on behalf of
Berwick Industries, and have found it to be in error. The
correct classification is as follows. Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057,
2186 (1993) (hereinafter section 625), notice of the proposed
revocation of NYRL 843277 was published on February 9, 1994, in
the Customs Bulletin, Volume 28, Number 6.
FACTS:
The merchandise at issue is a veltex bow (pattern T18798)
composed of 100 percent polypropylene ribbon with acrylic
flocking and textile bows (patterns T1905, T0309, T19935, and
T19965) composed of 50 percent polyester and 50 percent cotton
ribbons. Each tie-on bow is hand-tied at its midsection with a
metallic textile covered wire-based tinsel.
ISSUE:
Whether the bows are classified in 9505 as festive articles,
3926 as other articles of plastics, or 6307 as other made up
(textile) articles.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) 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. 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 GRIs may then be applied.
The Explanatory Notes (ENs) 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 GRIs.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The ENs 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.
(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
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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 article is not dispositive of its classification and,
consequently, does not transform an item into a festive article.
Customs will consider the bows to be made of non-durable
material since they are not designed for sustained wear and tear,
nor are purchased because of their extreme worth or value. In
addition, the articles' primary function is decorative, as
opposed to utilitarian.
However, when examining the bows, in their entirety, it is
evident that they are not traditionally associated or used with
the particular festival of Christmas. Because of their divergent
functions throughout the year as, for example, home decoration
(for furniture, curtains, lamps, window shades), apparel (for
hats, blouses, etc.), and gift wrapping, the bows are not
traditionally associated or used with the particular festival of
Christmas. They are not ejusdem generis with those articles
cited in the ENs to 9505, as exemplars of traditional, festive
articles. The bows must be classified elsewhere.
Although the textile bows are comprised of narrow woven
fabrics, they qualify as "made up" textile articles as described
in General Explanatory Note Part (II) to Section XI which
explains Notes 7 and 8 to Section XI. In particular, we note
that the term "made up" includes "assembled by sewing, gumming or
otherwise." Accordingly, the textile bows are classifiable as
other made up articles provided for in heading 6307. The
appropriate subheading at the ten-digit level is 6307.90.9986.
As for the veltex bows, composed of polypropylene ribbon and
acrylic flocking, we note that the classification of plastics and
textile combinations is governed by the legal notes to the
HTSUSA. Specifically, the ENs to Chapter 39 indicate, in
pertinent part, that:
[T]he classification of plastics and textile
combinations is essentially governed by Note
1(h) to Section XI, Note 3 to Chapter 56 and
Note 2 to Chapter 59.
However, because the flocking portion of the bow neither
qualifies as "nonwovens" or as "textile fabric" as referred to
within these Section and Chapter Notes, the notes are not
indicative of classification in this case. See Headquarters
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Ruling Letter (HRL) 953177, issued April 7, 1993, explaining that
flock is not considered to be a fabric within the scope of
Section XI.
A review of the other potential HTSUS headings indicates
that the bows are comprised of a plastics material of chapter 39,
specifically other plates, sheets, film, foil and strip of
plastics, combined with textile materials, provided for within
heading 3921. Accordingly, the bows are classifiable, pursuant
to GRI 1, in heading 3926 which provides for other articles of
plastics or materials of headings 3901 to 3914. Insofar as the
bows are decorative and designed to adorn gifts and other similar
articles, they are appropriately described by the terms of
subheading 3926.40 as ornamental articles. See HRL 954903,
issued September 13, 1993.
HOLDING:
The veltex bows are classifiable in subheading 3926.40.00,
HTSUSA, as "Other articles of plastics and articles of other
materials of headings 3901 to 3914: Statuettes and other
ornamental articles." The applicable rate of duty is 5.3 percent
ad valorem.
The textile bows are classifiable in subheading
6307.90.9986, HTSUSA, as "Other made up articles...: Other:
Other: Other, Other: Other." The applicable rate of duty is 7
percent ad valorem.
NYRL 843277 hereby is revoked.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division