us-cbp-cross-rulings-hq-951419•HQ 951419: Modification of NYRL 847907; Decorative nylon windsock with Christmas motif; Heading 6307, HTSUSA; Other made up (textile) article; Not 9505 festive article.
HQ 951419: Modification of NYRL 847907; Decorative nylon windsock with Christmas motif; Heading 6307, HTSUSA; Other made up (textile) article; Not 9505 festive article.
us-cbp-cross-rulings-hq-951419HQ 951419: Modification of NYRL 847907; Decorative nylon windsock with Christmas motif; Heading 6307, HTSUSA; Other made up (textile) article; Not 9505 festive article.Guidance
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 951419
February 1, 1993
CLA-2 CO:R:C:F 951419 LPF
CATEGORY: Classification
TARIFF NO.: 6307.90.9986
Mr. Charles Laber
Assistant Manager, Import
Silvestri Corporation
2720 North Paulina Street
Chicago, IL 60614
RE: Modification of NYRL 847907; Decorative nylon windsock with
Christmas motif; Heading 6307, HTSUSA; Other made up
(textile) article; Not 9505 festive article.
Dear Mr. Laber:
In New York Ruling Letter (NYRL) 847907, issued December 13,
1989, a decorative windsock, from Taiwan, was classified in
subheading 9505.10.2500, 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: Christmas ornaments: Other:
Other." We have reviewed that ruling and have found it to be
partially in error. The correct classification is as follows.
FACTS:
The article at issue is a windsock made of 100 percent
nylon. A Santa face is applied to the top by a silk screening
process. A string is attached for hanging the decoration inside
or outside the home.
ISSUE:
Whether the windsock is classifiable in heading 9505 as a
festive article, or is classifiable in heading 6307 as an other
made up textile article.
-2-
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.
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-
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 an article, such as the windsock, to
be made of non-durable material since it is not designed for
sustained wear and tear, nor is it purchased because of its
extreme worth or value (as would be the case with a decorative,
yet costly, piece of art or crystal). In addition, the article's
primary function is decorative, as opposed to, utilitarian. It
is apparent the windsock serves no useful function besides its
role as a decoration.
However, when examining the windsock, as a whole, it is
evident that the article is not traditionally associated or used
with a particular festival. The windsock is not ejusdem generis
with those articles cited in the EN's to 9505, as exemplars of
traditional, festive articles. The article must be classified
elsewhere. See NYRL 842998, issued July 18, 1989, where a nylon
windsock with a Halloween motif was classified as other than a
festive article.
Heading 6307 provides for other made up textile articles.
The EN's to 6307 indicate that the heading includes, "...made up
articles of any textile material which are not included more
specifically...elsewhere in the Nomenclature." Because this
article is not included elsewhere in the HTSUSA, it is
classifiable in heading 6307. The applicable subheading is
6307.90.99.
HOLDING:
The nylon windsock decoration is classifiable in subheading
6307.90.9986, HTSUSA, as "Other made up [textile] articles,
including dress patterns: Other: Other: Other, Other: Other."
The general column one rate of duty is 7 percent ad valorem. We
note that the ruling being modified indicated a general column
one rate of duty of 5 percent ad valorem which, under subheading
9902.95.05, was temporarily suspended, until December 31, 1992.
-4-
This notice should be considered a modification of NYRL
847907 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 847907 (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 847907 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
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
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