HQ 954326: Classification of paperboard decorations depicting bats, goblins, Christmas stockings, and Santa Claus; Heading 9505, HTSUSA; Festive, carnival or other entertainment articles.

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 954326 

                         August 17, 1993

CLA-2 CO:R:C:F 954326 LPF

CATEGORY: Classification

TARIFF NO.: 9505.90.4000

Louis Shoichet, Esq.
c/o Tompkins & Davidson
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036

RE: Classification of paperboard decorations depicting bats,
    goblins, Christmas stockings, and Santa Claus; Heading 9505,
    HTSUSA; Festive, carnival or other entertainment articles.

Dear Mr. Shoichet:

    This is in response to a letter dated May 3, 1993, from
Tompkins and Davidson on behalf of Cleo, Inc. requesting the
classification of paperboard decorations under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  You
submitted samples with your request for a binding ruling.

FACTS:

    The articles at issue are lithographically printed and 
partially flocked paperboard decorations depicting bats, goblins,
Christmas stockings, and Santa Claus.  The illustrations are
attached to a single paperboard sheet from which they may be
separated at pre-cut, perforated lines.  The scenes are printed on
both sides of the paperboard.  The articles are intended to be
placed temporarily in windows or on the wall.

ISSUE:

    Whether the paperboard decorations are classifiable in heading
4911 as other printed matter or in heading 9505 as festive,
carnival or other entertainment articles.

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 

                               -2-

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.

               (3) Articles of fancy dress, e.g., masks, false   
               ears and noses, wigs, false beards and moustaches
               (not being articles of postiche - heading 67.04),
               and paper hats.  However, the heading excludes    
               fancy dress of textile materials, of Chapter 61 or
               62.

               (4) Throw-balls of paper or cotton-wool, paper
               streamers (carnival type), cardboard trumpets,
               "blow-outs", confetti, carnival umbrellas, etc.

      The paperboard decorations do not meet the criteria for
festive articles, because they are not traditionally associated
with a particular festival.  The paperboard decorations are not
ejusdem generis with those articles cited in the EN's to 9505 as
exemplars of traditional, festive articles.  The motif of the
decorations is not dispositive of their classification and does
not transform them into festive articles.  See, inter alia,
Headquarters Ruling Letters 952833, issued February 6, 1993, and
951394, issued December 2, 1992.  However, pursuant to GRI 1, the
terms of the heading and the EN's indicate that the paperboard
decorations, which are non-durable, are classifiable within 9505
as entertainment articles.    


                               -3-

     At the subheading level 9505.90.40 provides for confetti,
paper spirals or streamers, party favors and noisemakers, while
9505.90.60 provides for other festive, carnival or entertainment
articles.  It is our position that the language in the subheadings
and EN's indicates that the paperboard decorations, designed to be
used at parties, fit the description of the non-durable
entertainment or party-type articles classifiable in subheading
9505.90.40.  

     Because the articles are appropriately provided for in
subheading 9505.90.40, pursuant to GRI 1, they are not classifiable
within heading 4911 as other printed matter. 

HOLDING:

     The paperboard decorations are classifiable in subheading
9505.90.4000, HTSUSA, as "Festive, carnival or other entertainment
articles...: Other: Confetti, paper spirals or streamers, party
favors and noisemakers; parts and accessories thereof."  The
general column one rate of duty is 4 percent ad valorem.

                                             
                                   Sincerely,


                                        
                                   John Durant, Director
                                   Commercial Rulings Division