HQ 957432: Supersession of Pre-Entry Classification Determination (PC) 898996 as it Pertains to an "Easter Garland Foil Ribbon"

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 957432

                         January 12, 1994


CLA-2  CO:R:C:F  957432  GGD

CATEGORY:  Classification

TARIFF NO.:  9505.90.40

Ms. Anne M. Neary
Nantucket Distributing
261 White's Path
South Yarmouth, Massachusetts 02664

RE:  Supersession of Pre-Entry Classification Determination (PC)
     898996 as it Pertains to an "Easter Garland Foil Ribbon"

Dear Ms. Neary:

     On August 1, 1994, you requested reconsideration of PC
898996, dated July 6, 1994, in which several articles had been
classified.  In Headquarters Ruling Letter (HRL) 956932, issued
December 14, 1994, it was determined that three of the articles
had been misclassified in subheading 5806.32.1090, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).  Two of
those items - a polydecor strip ribbon and a metallic ribbon -
were reclassified in headings 5404 and 5605, HTSUS, respectively. 
You submitted a sample of the third item - an "Easter garland
foil ribbon" - and were advised that its reclassification had
been referred to the Food and Chemicals Classification Branch for
a response, which follows.  

FACTS: 

     The "Easter garland foil ribbon," identified by SKU no.
5345006, measures approximately 2-1/8 inches in width and 25 feet
in length.  It is comprised of five separate strips of
polypropylene that have been either compressed or heat-sealed
together.  Two metal wires are inserted along the length of the
ribbon where the three main strips are joined, and are hidden by
the two smaller strips which cover them.  The foil garland is
pink and silver in color, crinkled in appearance, and imported in
a roll.                                 -2-

ISSUE:

     What is the proper classification of the "Easter garland
foil ribbon?"

LAW AND ANALYSIS:

     Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs).  The systematic
detail of the harmonized system is such that virtually all 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.  In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.

     Heading 9505, HTSUS, provides for, among other items,
festive, carnival or other entertainment articles.  The EN to
heading 9505 states, in part, 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.

     In general, merchandise is classifiable in heading 9505,
HTSUS, 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 item is not dispositive of its classification and,
consequently, does not transform an item into a festive article.

     The subject garland is made of non-durable material.  We
consider an article such as this to be made of non-durable
material, since it is not designed for sustained wear and tear,
and is not purchased for its extreme worth or value (as would be
a decorative, yet costly piece of art or crystal).  In addition,
its primary function is decorative, as opposed to utilitarian. 
Despite the subject product's name, however, it is not the type
of item traditionally associated with the particular festival of
Easter.  Although it is Customs position that certain types of
garlands may be classified as traditional, festive articles (See
Headquarters Ruling Letter (HRL) 950999, issued April 16, 1992,
concerning Christmas garlands), we find that the "Easter garland
foil ribbon's" failure to satisfy the third criterion indicates
that its classification as a festive article is not appropriate. 
In light of the garland's decorative aspect and non-durability,
however, classification as an other entertainment article in
heading 9505, may be indicated.  

     In HRL 953062, issued March 8, 1993, this office classified
an article identified as a "paper wired plaid garland" in
subheading 9505.90.40, HTSUS.  The item was described as being
red, green, yellow, black, and brown in color, having wire
enclosed within the paper on its borders, and measuring 2-1/4
inches in width by 8 feet in length.  We find that the "Easter
garland foil ribbon" is substantially similar to the plaid paper
garland above, and is properly classified in subheading
9505.90.40, HTSUS, the provision for confetti, paper spirals or
streamers.

HOLDING:

     The Easter garland foil ribbon, identified by SKU no.
5345006, is properly classified in subheading 9505.90.40, HTSUS,
the provision for "Festive, carnival or other entertainment
articles...: Other: Confetti, paper spirals or streamers...parts
and accessories thereof."  The applicable duty rate for entries
made through December 31, 1994, was 4 percent ad valorem.  Under
the tariff effective January 1, 1995, the rate has been reduced
to free.                               -4-

     PC 898996, dated July 6, 1994, as it pertains to the Easter
garland foil ribbon noted above, is hereby superseded.  

     
                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division