HQ 086365: Modification of HRL 084109 issued July 7, 1989; decorative ribbons

us-cbp-cross-rulings-hq-086365HQ 086365: Modification of HRL 084109 issued July 7, 1989; decorative ribbonsGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                

                            HQ 086365

                          June 20, 1990

CLA-2 CO:R:C:G  086365 CB

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Sherry Singer, Esq.
Soller, Singer & Horn
421 Hudson Street
No. 10, The Mews
New York, New York  10014

RE:  Modification of HRL 084109 issued July 7, 1989; decorative 
     ribbons

Dear Ms. Singer:

     This letter is in response to your letter of January 23,
1990, on behalf of Artistic Ribbon & Novelty Co., requesting a
reconsideration of HRL 084109 issued July 7, 1989, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     HRL 084109 ruled that decorative ribbon rosettes were
classifiable under heading 6217, HTSUSA, as clothing accessories
because they were intended for use on garments.  It is your
contention that these articles have numerous uses other than with
clothing and that they should be classified as other made up
textile articles in heading 6307, HTSUSA.  Five samples were
submitted along with the request for reconsideration.  Of the
five, three have floral motifs attached attached to strips of
ribbon, one is a bow and the other can be roughly described as 
tulip shaped with a ribbon body and leaves.

ISSUE:

     Whether the merchandise at issue were properly classified as
clothing accessories?

LAW AND ANALYSIS:

     Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6.  The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
                               -2-



is, according to the terms of the headings of the tariff schedule
and any relevant 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 be applied, taken in order.

     Heading 6217, HTSUSA, provides for other made up clothing
accessories; parts of garments or of clothing accessories, other
than those of heading 6212.  The Explanatory Notes to heading
6217 provide that the heading covers fallals of various kinds
such as rosettes and bows.  The Explanatory Notes are the
official interpretation of the tariff at the international level. 
Rosettes are defined as "ribbon decoration, usually formed in the
shape of a rose; used chiefly on women's and children's clothes." 
See Mary Brooks Picken The Fashion Dictionary (1973).  Fallals
are also defined as ornamentation used on garments.  See The
Fashion Dictionary.

     Heading 6307, HTSUSA, provides for other made-up articles of
textiles.  The Explanatory Notes to heading 6307, HTSUSA,
indicate that the heading includes rosettes other than those for
garments.  Therefore, classification of the subject articles is
dependent on the principal use of the articles.

     In the original request for a classification ruling the
importer stated that the articles were sold to manufacturers of
children's wear, ladies' dresses and lingerie.  It is your
contention that the importer provided an incomplete description
of the uses of these articles.  You have stated that these
articles have numerous uses other than with clothing, as for
example, quilts, sachets and greeting cards, and that they should
be classified as other made up articles in heading 6307, HTSUSA. 
The information you submitted in support of your contention,
including purchase orders and a list of representative customers
for this type of ribbon articles, indicates a wide range of use
for these articles.  The subject decorative ribbon articles are
not very rose-like nor are they appropriately sized to be used as
decorations for garments.  We agree that the principal use of
these items as decoration on garments has not been established. 

HOLDING:

     The subject ribbon articles are classifiable in subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
including dress patterns: other: other.  The rate of duty is 7
percent ad valorem.
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     HQ 084109 is modified accordingly pursuant to 
19 CFR 177.9(d).  This notice is not to be applied retroactively
to HQ 084109 (19 CFR 177.9(d)(2)(1989)) and will not, therefore,
affect the transaction for the importation of your merchandise
under that ruling.  However, for the purposes of future
transactions in merchandise of this type, HQ 084109 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 the
release of HQ 084109 will be classified under the new ruling.  If
such a situation arises, you may, at your discretion, notify this
office and apply for relief from the binding effects of the new
ruling as may be dictated by the circumstances.


                                Sincerely,





                                John Durant, Director
                                Commercial Rulings Division

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