HQ 954187: Modification of NYRL 854812; Fabric, ribbon garland in heading 5806, narrow woven fabrics; Not 9505, festive articles; HRL's 952833, 953062

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 954187

                          June 24, 1993

CLA-2 CO:R:C:F 954187 LPF

CATEGORY: Classification

TARIFF NO.: 5806.32.1090

Ms. Lorraine M. Dugan
Customs Analyst
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: Modification of NYRL 854812; Fabric, ribbon garland in
    heading 5806, narrow woven fabrics; Not 9505, festive
    articles; HRL's 952833, 953062

Dear Ms. Dugan:

    In New York Ruling Letter 854812, issued August 8, 1990, a
pleated, fabric ribbon garland, from Taiwan, was classified in
subheading 9505.10.5000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Articles for Christmas festivities
and parts and accessories thereof: 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, imported from Taiwan, are red, maroon,
aqua and paisley, pleated fabric, Christmas ribbon garlands.  The
double-wired garlands, are 55% polyester and 45% metallic fabric.

ISSUE:

    Whether the ribbon garlands are classifiable in heading 5806
as narrow woven fabrics or in heading 9505 as festive articles.

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.

                               -2-
    
    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.

               (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 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 garlands, 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 (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.


                               -3-

     However, when examining each garland, in its entirety, it is
evident that the articles are not traditionally associated or
used with the particular festival of Christmas.  Because of their
divergent functions throughout the year, as decoration for the
home (e.g., furniture, curtains, lamp or window shades, etc.),
for apparel (e.g., hats, blouses, etc.), and for gifts, these
textile articles are not traditionally associated or used with
the particular festival of Christmas.  The ribbon garlands must
be classified elsewhere.

     Heading 5806 provides for narrow woven fabrics.  The EN's to
5806 indicate that the heading includes, inter alia, ribbons of
man-made fibers which may be used "in women's apparel, in the
manufacture of hats and fancy collars, as medal ribbons, as a
decorative binding material, in furnishing, etc."  The ribbon
garlands are classifiable within heading 5806.  As the articles
are composed of man-made fibers, the appropriate subheading is
5806.32.1090.  See Note 1(a) to Chapter 54, HTSUSA.  See
Headquarters Ruling Letters 953062, issued March 8, 1993, and
952833, issued February 6, 1993, where similar garlands were also
classified as narrow woven fabrics.

HOLDING:

     The ribbon garlands are classifiable in subheading
5806.32.1090, HTSUSA, as "Narrow woven fabrics,...: Other woven
fabrics: Of man-made fibers: Ribbons, Other."  The applicable
rate of duty is 9 percent ad valorem.

     Articles classifiable in subheading 5806.32.1090, HTSUSA,
fall within the textile category designation 229, which may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  The
Status Report on Current Import Quotas (Restraint Levels), issued
by Customs, provides current and vital information in this
regard.
     
     This notice should be considered a modification of NYRL
854812 pursuant to 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to NYRL 854812 (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 854812 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





                               -4-

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
                                   Commercial Rulings Division