HQ 957502: Classification of an advent calendar and two wall hangings

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 957502
                                
                          May 22, 1995
                                
CLA-2 R:C:F 957502 RC

CATEGORY: Classification

TARIFF NO.:  9505.10.5020; 6304.92.0000

Messrs. Steven H. Becker and Karen Bysiewicz
Coudert Brothers
Attorneys at Law
1114 Avenue of the Americas
New York, New York 10036-7794

RE: Classification of an advent calendar and two wall hangings

Dear Messrs. Becker and Bysiewicz:

     This is in response to your letter, on behalf of your
client, Canasa Trading Corporation (West), dated October 28,
1994, in which you request a binding classification ruling for an
advent calendar and two wall hangings.  You submitted three
samples.  In a telephone conversation of February 2, 1995, you
declined having a meeting as requested in your original
submission.

FACTS:

     You believe that the merchandise at issue should be
classified as festive articles in heading 9505.   One item, the
"Disney Advent Calendar" is a panel composed of a velvet material
backed with a cotton woven fabric.  The panel is 20 inches by 18
inches and contains 24 numbered pockets which frame the panel on
three sides.  Ornaments  can be placed in each pocket marking the
days from December 1 through 24.  The center of the panel shows
Disney characters around a Christmas tree.  A dowel is inserted
along the top edge of the calendar.  A chord attached to the
dowel allows the calendar to be hung. 

     The other two items are wall hanging called "Goofy as Santa"
and "Pooh Bear as Santa".
These are textile items stiffened with cardboard and stuffed with
polyester fiberfill to create a soft sculptured effect.  They
both depict famous cartoon characters.  The "Goofy" one portrays 
a Christmas scene with a tree, wreath, gifts and the words "Ho Ho
Ho."  The "Pooh" one portrays the characters in a winter skating
scene with a Christmas tree and the words "Merry Christmas."
Your fax dated April 25, 1995, states that these two wall
hangings will consist of 100% cotton fabric shells (including
100% cotton velveteen).  The filling will consist of cardboard
and polyester.  You indicate that the cotton fabric creates the
commercial appeal of the articles covering the entire surface
area.

ISSUE:

     Whether the wall hangings are classifiable as festive
articles or other furnishing articles.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRIs) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUS.  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 (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 HTSUS 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

     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.

     We agree with your claim that the advent calendar meets all
three of the above criteria.  First, it is not purchased because
of  its extreme worth or intrinsic value (as would be the case
with a decorative, yet costly, piece of  art or crystal).  Next,
it functions primarily as a decoration.  Finally, when examining
the advent calendar, as a whole, it is evident that it is used
with the particular festival of Christmas, specifically in
anticipation of the event.  The advent calendar itself is
designed to count down the days until Christmas.  A child may
place an ornament, either a candy cane, Santa, toy soldier, or
gold star, in the calendar pockets each day until all the
numbered pockets are filled, by Christmas day.  Additionally, we
note that Customs has ruled in Headquarters Ruling Letter 089095
(July 16, 1991) that a Christmas advent calendar is an item
"traditionally used at Christmas festivities."  Accordingly, the
advent calendar is properly classifiable in subheading
9505.10.5020, HTS.  

     The other two wall hangings do not meet the above-cited
criteria indicative of a festive article.  The holiday motif is
not dispositive of their classification as festive articles.  We
note that the raised soft sculptures, while not exactly
intrinsically high in value,  are quite worked.  We concede that
they function primarily as decorations.  However, when examining
them as a whole, they appear to be nothing more than textile wall
hangings with a holiday motif.  

     You claim that the wall hangings should be classified as
Santas because they depict Goofy and Winnie the Pooh dressed-up
like Santa.  We disagree.  They are not meant to depict the Santa
character itself but other recognizable characters in Santa
costume.  They are not, in effect, Santa for tariff
classification purposes, because the only Santa Claus permitted
in heading 9505 is the fully three-dimensional figure.  The
submitted wall hangings are not identifiable as Santa at the time
of importation.  Accordingly, they are classified as other
furnishing articles and fall into heading 6304 HTSUS.

     We classify the other furnishing articles according to the
subheading that describes their fiber content whether natural or
synthetic.  Under GRI 6, for legal purposes, the classification
of goods in the subheadings of a heading shall be determined
according the to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above rules, on
the understanding that only subheadings at the same level are
comparable.  For the purposes of this rule, the relative section,
chapter and subchapter notes also apply, unless the context
otherwise requires.

     According to GRI 3(b), mixtures, composite goods consisting
of different materials or made up of different components, and
goods put up in sets for retail sale, which cannot be classified
by reference to 3(a), shall be classified as if they consisted of
the material or component which gives them their essential
character, insofar as this criterion is applicable.


     You state that cotton covers the entire surface area of the
articles; the characters and background are all made of cotton. 
In contrast, the unseen cardboard and polyester filling compose a
minor or insignificant portion of the whole article.  We find the
cotton fibers impart the essential character of the wall
hangings.  Therefore, the wall hangings are classifiable in
subheading 6304.92.0000 HTSUSA. 

HOLDING:

     We find that the advent calendar is classifiable in
subheading 9505.10.5020 HTSUSA, as "Festive, carnival or other
entertainment articles, including magic tricks and practical joke
articles; parts and accessories thereof: Articles for Christmas
festivities and parts and accessories thereof: Other: Other:
Other.  The general column one rate of duty is free as of January
1, 1995.

     The wall hangings are classifiable in subheading,
6304.92.0000 HTSUSA, as "Other furnishing articles, excluding
those of heading 9404: Other: Not knitted or crocheted, of
cotton.",  dutiable at 7.1 percent.

     Articles  classifiable  in subheading 6304.92.0000, HTSUSA,
fall within the  textile  category designation 369, 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.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division