HQ 957248: Internal Advice Request 59/94 concerning the classificationof a decorative tassel; Heading 5808; Heading 9505

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 957248

                          March 3, 1995

CLA-2  CO:R:C:T 957248 CAB

CATEGORY:  Classification

TARIFF NO.:  5808.90.0010

Area Director
U.S. Customs Service
6 World Trade Center
New York Seaport
New York, NY 10048

RE:  Internal Advice Request 59/94 concerning the classification
of a decorative tassel; Heading 5808; Heading 9505

Dear Madam:

     This is in response to the request for internal advice
initiated by DJS International Services, Inc., on behalf of Raz
Imports Inc., regarding the proper tariff classification of a
decorative tassel under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).  A sample was submitted for
examination.

FACTS:

     The merchandise at issue is referred to as Style 934083 and
is a decorative tassel.  This tassel is composed of man-made
fiber yarns, measures approximately 8 inches in length, is a
beige color, and has a loop for hanging.  The fiber yarns are
folded over and gold metallic yarn is wrapped around the top of
the fiber yarns creating 5 inch long fringe.

     The importer contends that Style 934083 is a Christmas
article and is classifiable under Heading 9505, HTSUSA, which
provides for festive articles.

ISSUE:

     Whether the subject merchandise is classifiable under
Heading 9505, HTSUSA, as a festive article or under Heading 5808,
HTSUSA, which provides for tassels?





LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
classification shall be determined according to the terms of the 
headings and any relative section or chapter notes.  Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.

     Heading 9505, HTSUSA, provides for, among other items,
festive, carnival, and other entertainment articles.  The
Explanatory Notes to the Harmonized Commodity Description and
Coding System (HTSUSA), although not legally binding, are the
official interpretation of the tariff at the international level. 
The EN to Heading 9505, HTSUSA, state that the heading covers
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 item is
not dispositive of its classification and, consequently, does not
transform an item into a festive article.

     The subject tassel is constructed of man-made fibers.
Customs considers articles to be made of non-durable material
when they are not designed for sustained wear and tear, and are
not purchased for their extreme worth or value (as would be
decorative, yet costly pieces of art or crystal).  Although, a
tassel constructed of man-made fibers is usually not purchased
for its extreme worth or value, Customs is not prepared to state
that man-made fibers are non-durable.  However, the primary
function of the tassel at issue is decorative, as opposed to
utilitarian.  Also, the subject tassel is not traditionally
associated with or used for a particular festival.  Instead, a
tassel has various types of uses throughout the year.  Even
though the subject tassel contains a loop, while such a loop may
permit hanging on a Christmas tree, it also allows for hanging
from or on numerous other places and objects.  For example, the
tassel can be used in the home on furniture, on accessory items
such as pocketbooks, and apparel.  As the subject tassel does not
meet all of the criteria listed for articles classifiable under
Heading 9505, HTSUSA, it is classifiable elsewhere in the
nomenclature.

     The importer contends that a similar tassel at issue in NY
874557 of June 9, 1992, was classified under Heading 9505,
HTSUSA, as an article of Christmas festivities.  NY 874557
describes the article at issue therein as:

     An acrylic tassel Christmas tree ornament.  The tassel is
     approximately 4 inches in length.  It is attached to a gold
     metal ball to which a metallic loop is attached.  The loop
     permits the hanging of the tassel on a Christmas tree.

As Customs does not have access to the cited sample and the cited
description differs significantly from the sample article,
Customs is not convinced that the two items are classifiable
under the same heading. 

     Heading 5808, HTSUSA, provides for braids in the piece;
ornamental trimmings in the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and similar articles.  The
EN to Heading 5808, HTSUSA, states, in pertinent part:

     *   *   * [T]hese are separate individual articles and      include tassels of all sizes and shapes and ornamental ends
                                                                 for furnishing cords etc., for example: *  *  * simple
                                                                 bundles of textile threads folded or bound with the ends
                                                                 hanging loose.  

                           *    *    *

          All these articles may be provided with a loop for
     attachment purposes; they are of general use mainly in
     furnishing but also to a lesser extent for clothing.  They
     are predominately ornamental in character.  

     Tassels are explicitly provided for under Heading 5808,
HTSUSA.  In addition, the subject tassel appears to be a bundle
of textile threads bound with loose ends as defined in the EN. 
Finally, the subject tassel contains a loop for attachment as
stated in the EN.  Therefore, the subject tassel fits squarely
within Heading 5808, HTSUSA.

HOLDING:

     Based on the foregoing, Style 934083 is classified in
subheading 5808.90.0010, HTSUSA, which provides for tassels of
man-made fibers.  The applicable rate of duty is 7.4 percent ad
valorem and the textile restraint category is 229.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importing the merchandise to determine the current status of
any import restraints or requirements.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division