HQ 951621: Protest No. 3001-92-100165; festive articles; decorated ceramic trivets; heading 9505; Explanatory Note 95.05; Headquarters Ruling Letters 089651 and 089332

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 951621

                         August 14, 1992

CLA-2 CO:R:C:M  951621  NLP

CATEGORY: Classification

TARIFF NO.: 6912.00.48

District Director
United States Customs Service
909 First Avenue - Room 2039
Seattle, WA 98174

RE:  Protest No. 3001-92-100165; festive articles; decorated
     ceramic trivets; heading 9505; Explanatory Note 95.05;
     Headquarters Ruling Letters 089651 and 089332

Dear Sir:

     The following is our response to the Protest and Request for
Further Review No. 3001-92-100165, dated February 18, 1992,
concerning the classification of cork-backed ceramic trivets
under the Harmonized Tariff Schedule of the United States
(HTSUS).

FACTS:

     Samples of the cork-backed ceramic trivets were submitted
for our examination.  The trivets come in four different designs. 
The first trivet is decorated with a flying reindeer adorned with
bells, candy canes and ornaments.  The reindeer has two children
on its back who are clothed in winter attire.  The second trivet
is decorated with poinsettias.  The third trivet is decorated
with holly on a red background.  The fourth trivet depicts a
rocking horse with a holly wreath around its neck.

     Upon importation, the trivets were classified in subheading
6912.00.48, HTSUS, which provides for "[c]eramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china: [t]ableware and kitchenware: [o]ther:
[o]ther: [o]ther: [o]ther."  The rate of duty is 11.5% ad
valorem.

     The protestant contends that the ceramic trivets are
classified in subheading 9505.10.50, HTSUS, which provides for
"[f]estive, carnival or other entertainment articles, including 
magic tricks and practical joke articles; parts and accessories
thereof: [a]rticles for Christmas festivities and parts and 
accessories thereof: [o]ther: [o]ther."  The rate of duty is 5.8%
ad valorem.

ISSUE:

     Are the ceramic trivets classified as other ceramic
tableware and kitchenware in subheading 6912.00.48, HTSUS, or as
other articles for Christmas festivities in subheading
9505.10.50, HTSUS?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA. 
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.

     Heading 9505, HTSUS, provides for, inter alia, festive,
carnival or other entertainment articles.  In understanding the
language of the HTSUS, the Harmonized Commodity Description and
Coding System Explanatory Notes (ENs) may be utilized.  The ENs,
although not dispositive, are to be used to determine the proper
interpretation of the HTSUS.  54 Fed. Reg. 35127, 35128 (August
23, 1989).  In explaining the scope of heading 9505, HTSUS, EN
95.05, page 1590, indicates 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.

Articles classifiable in heading 9505, HTSUS, tend to serve no
other function than decoration.




     The protestant contends that the ceramic trivets are festive
articles classifiable in heading 9505, HTSUS.  In support of his
position the protestant argues that the trivets are decorated
with Christmas motifs and colors and they are imported for sale
during the Christmas holidays.
     
     These trivets are analogous to other items previously ruled
on by Customs.  For example, in Headquarters Ruling Letter (HRL)
089651, dated September 11, 1991, Customs dealt with the
classification of plastic napkin rings decorated with red and
gold poinsettias and red berry holly.  Customs held that the
napkin rings served a utilitarian rather than decorative function
and that even with the incorporation of the holiday motif, they
were not classified as festive articles.  The napkin rings were
classified in subheading 3924.10.50, HTSUS, as other tableware
and kitchenware of plastics.  HRL 089332, dated August 26, 1991,
dealt with the classification of refrigerator magnets that were
decorated with different holiday motifs, including the face of
Santa Claus, a Christmas tree, two hugging bears and overlapping
hearts.  Customs held that, despite the incorporation of the
holiday motifs, these magnets were neither traditionally used nor
associated with Christmas festivities or Valentine's Day, in
particular.  Therefore, the magnets were not classified as
festive articles in heading 9505, HTSUS.  

     The ceramic trivets are not classifiable as festive articles
in heading 9505, HTSUS, since they serve a utilitarian rather
than decorative function.  Moreover, despite the incorporation of
seasonal and holiday motifs, these trivets are not traditionally
used or associated with Christmas festivities.  Therefore, the
decoration of the trivets with these motifs does not bring them
within the scope of heading 9505, HTSUS, and they are not
considered festive articles.  The ceramic trivets must be
classified elsewhere.

     Heading 6912, HTSUS, provides for "[c]eramic tableware,
kitchenware, other household articles and toilet articles, other
than of porcelain or china."  The ENs to heading 6912 state the
following on page 922:

          Tableware, kitchenware, other household articles and   
     toilet articles are classified in heading 69.11 if of  
     porcelain or china, and in heading 69.12 if of other
     ceramics....

          The headings therefore include:

          (A)  Tableware such as tea or coffee services, plates,
               soup tureens, salad bowls, dishes and trays of all
               kinds, coffee-pots, teapots, sugar bowls, beer
               mugs, cups, sauce-boats, fruit bowls, cruets, salt


               cellars, mustard pots, egg-cups, teapot stands,
               table mats, knife rests, spoons and serviette
               rings.

          (B)  Kitchenware such as stew-pans, casseroles of all  
          shapes and sizes, baking or roasting dishes,           
     basins, pastry or jelly moulds, kitchen jugs,               
preserving jars, storage jars and bins (tea            caddies,
bread bins, etc.), funnels, ladles,               graduated
kitchen capacity measures and rolling             pins.

      Dishes or cassroles that are hot will be placed on the
cork-backed trivets so that the underlying table surface will not
be destroyed.  Therefore, the ceramic trivets are articles that
will be used in the kitchen as tableware and they are classified
in heading 6912, HTSUS.  Specifically, they are classified in
subheading 6912.00.48, HTSUS.

HOLDING:

     The protest should be denied.  A copy of this decision
should be attached to the Customs Form 19 and provided to the
protestant as part of the notice of action on the protest.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division