us-cbp-cross-rulings-hq-951418•HQ 951418: Modification of NYRL 848358; Door Knob Decorations in 6307, HTSUSA; Other made up textile articles; Not 9505 festive articles; NYRL 850808.
HQ 951418: Modification of NYRL 848358; Door Knob Decorations in 6307, HTSUSA; Other made up textile articles; Not 9505 festive articles; NYRL 850808.
us-cbp-cross-rulings-hq-951418HQ 951418: Modification of NYRL 848358; Door Knob Decorations in 6307, HTSUSA; Other made up textile articles; Not 9505 festive articles; NYRL 850808.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 951418
February 1, 1993
CLA-2 CO:R:C:F 951418 LPF
CATEGORY: Classification
TARIFF NO.: 6307.90.9986
Mr. Bernard D. Liberati
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: Modification of NYRL 848358; Door Knob Decorations in 6307,
HTSUSA; Other made up textile articles; Not 9505 festive
articles; NYRL 850808.
Dear Mr. Liberati:
In New York Ruling Letter (NYRL) 848358, issued January 8,
1990, door knob decorations, from the Philippines, were
classified in subheading 9505.10.5000, 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: Other: Other." We
have reviewed that ruling and have found it to be partially in
error. The correct classification is as follows.
FACTS:
The articles at issue, are 100 percent cotton door knob
decorations. They depict a Christmas motif.
ISSUE:
Whether the door knob decorations are classifiable in
heading 9505 as festive articles, or in heading 6307 as other
made up textile 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
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.
-2-
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. 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.
-3-
Customs will consider articles, such as the door knob
decorations, to be made of non-durable material since they are
not designed for sustained wear and tear, nor are purchased
because of their extreme worth or value (as would be the case
with a decorative, yet costly, piece of art or crystal). In
addition, the articles' primary function is decorative, as
opposed to, utilitarian.
However, when examining the door knob decorations, as a
whole, it is evident that the articles are not traditionally
associated or used with a particular festival. The door knob
decorations are not ejusdem generis with those articles cited in
the EN's to 9505, as exemplars of traditional, festive articles.
The articles must be classified elsewhere. See NYRL 850808 where
decorative, textile door knob covers depicting the characters
Neon Nick, Scrooge and Witch were classified as other than
festive articles.
Heading 6307 provides for other made up textile articles.
The EN's to 6307 indicate that the heading covers, "...made up
articles of any textile material which are not included more
specifically...elsewhere in the Nomenclature." Because the
articles are not included elsewhere in the HTSUSA, they are
classifiable in heading 6307. The applicable subheading is
6307.90.99.
HOLDING:
The door knob decorations are 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 5.8 percent ad valorem. We note that
articles classified in 6307.90.99 are eligible for duty free
treatment under the Generalized System of Preferences (GSP)
provided they meet the requirements of General Note 3(c)(ii),
HTSUSA.
This notice should be considered a modification of NYRL
848358 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 848358 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
848358 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.
-4-
If such a situation arises, your client may, at its discretion,
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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