HQ 083353: Classification of a bottle cover

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 083353

                                        September 13, 1989


          CLA-2 CO:R:C:G: 083353 DSN

          CATEGORY:  Classification

          TARIFF NO.:  9505.10.2500

          Ms. Madeleine Salgo
          Import Manager
          Kurt S. Adler, Inc.
          1107 Broadway
          New York, New York 10010

          RE:  Classification of a bottle cover

          Dear Ms. Salgo:

                This ruling letter is in reference to your request of
          November 18, 1988, regarding tariff classification under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for a Christmas bottle cover produced in Taiwan.  A
          sample was submitted for examination.

          FACTS:

                Style W-148 is a bottle cover designed to be used during
          the Christmas season.  The sample is shaped to cover wine bottles
          and other bottles.  It is composed of acrylic jacquard knitted
          fabric which measures approximately 13 inches long.  On the front
          and back of the bottle cover there is ornately stitched gold, red
          and green yarns which resemble a Christmas tree and star.  The
          Christmas tree is separated into sections with the words printed
          "Tis The Season To Be Jolly, Fa La La La La La La La La La".
          Stitched on the neck of the bottle cover are white pom-poms.

          ISSUE:

                Whether the sample at issue is classified under heading
          9505, HTSUSA.  
















                                         -2-

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that classification is determined
          according to the terms of the headings and any relevant section
          or chapter notes.

                Heading 9505, HTSUSA, provides for festive, carnival or
          other entertainment articles, including magic tricks and
          practical joke articles; parts and accessories thereof.  The
          Explanatory Notes constitute the official interpretation of the
          tariff at the international level.  The Explanatory Notes for
          heading 9505 state that the heading covers decorations for
          Christmas trees and also articles traditionally used at Christmas
          festivities such as Christmas trees, nativity scenes and
          Christmas stockings.

                It is our opinion that the sample at issue is similar to
          the examples of the above named exemplars because it is designed
          for use only during the Christmas season and its use as a bottle
          cover is overshadowed by its decorative features.  Therefore, it
          is classifiable under heading 9505, HTSUSA.

          HOLDING:

                The sample at issue is classified under subheading
          9505.10.2500, HTSUSA, which provides for 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,
          Christmas ornaments, other, other, and dutiable at the rate of 5
          percent ad valorem.

                                        Sincerely,





                                        John Durant, Director
                                        Commercial Rulings Division