HQ 956709: Classification of Halloween window decoration; festive,carnival, or other entertainment article; other furnishingarticles of textile materials; Heading 6304, HTSUSA; HRL 956296

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 956709

                         October 25, 1994

CLA-2 CO:R:C:T 956709 BC

CATEGORY:  Classification

TARIFF NO.:  6304.93.0000

David A. Eisen, Esq.
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
New York, New York 10036

RE:  Classification of Halloween window decoration; festive,
carnival, or other entertainment article; other furnishing
articles of textile materials; Heading 6304, HTSUSA; HRL 956296

Dear Mr. Eisen:

     This responds to your letter of June 2, 1994, on behalf of
your client Avon Products, Inc., wherein you requested a binding
classification ruling on a Halloween window decoration made of
textile fabric.  We have reviewed the matter, and our decision
follows.

FACTS:

     The article at issue is a Halloween window decoration made
of 100% polyester fabric lightly stuffed with traditional
stuffing material.  It is constructed to form the word "BOO!." 
The letter "B" is in the form of a black cat; the letter "O" is
in the form of an orange pumpkin; the second letter "O" is in the
form of a white ghost; and the exclamation point forms a purple
spider web with a black spider attached as the point.  The fabric
on the back side of the article depicts a different, uniform
pattern.  Attached at the top is a strand of textile that is
secured to a small plastic suction cup.

ISSUE:

     Is the textile fabric wall hanging classifiable as a festive
article in heading 9505, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), or as an other furnishing article of
heading 6304, HTSUSA?

LAW AND ANALYSIS:

     The issue presented is the same as that presented in the
recent Headquarters Ruling Letter (HRL) 956296, dated June 29,
1994.  That ruling, issued to you on behalf of the same client,
classified an article substantially similar to that at issue here
in subheading 6304.93.0000, HTSUSA.  The article was a textile
wall hanging forming the word "NOEL," the letter "O" forming the
face of a reindeer and the letter "L" forming a Christmas
stocking filled with candy and presents.  The article, like the
article at issue, had a textile cord attached to a suction cup at
the top.

     In the ruling, we set forth the criteria for festive
articles as provided in various Headquarters rulings.  These
criteria are as follows.  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).

We held that the "NOEL" wall hanging met the first two of the
above criteria, but not the third.  In this regard, the following
was stated:

     However, when examining the wall hanging, as a whole,
     it is evident that the article is not traditionally
     associated or used with the particular festival of
     Christmas.  The wall hanging is not ejusdem generis
     with those articles cited in the EN's to 9505, as
     exemplars of traditional, festive articles.  You will
     note that the articles cited within the EN, for
     instance, Christmas trees, Christmas tree ornaments,
     nativity scenes, Christmas crackers, Christmas
     stockings, and imitation yule logs, are named articles
     which in their entirety are traditionally used or
     associated particularly with Christmas.  Similarly, we
     have considered the form of Santa Claus to qualify as a
     named article which in its entirety is used with
     Christmas.

     Although we recognize that wall hangings with this type
     of motif are sold during the Christmas or winter
     season, it remains our position that the motif of an
     article is not dispositive of its classification and
     that such factors do not transform an item into a
     festive article.  Customs classifies, as festive
     articles, those articles, which as a whole, without
     principally relying on the articles' motif, are
     identifiable as being traditionally associated or used
     with a particular festival.  See [HRL] 952889, issued
     March 17, 1993.  Furthermore, it has been our position
     that a word, phrase, or slogan associated with a
     particular festival will not transform an item into a
     festive article.  See HRL 951143, issued january 15,
     1993.

     Essentially, the foregoing means that a wall hanging is not
an article traditionally associated with the Christmas holiday,
as opposed to a Santa Claus or Christmas tree ornaments.  A wall
hanging is a wall hanging.  It can be designed to take on any
number of appearances, from relatively cheap holiday or festival
motifs to genuinely artistic decorative accents found in the home
or office, just to name two types.  Since neither a particular
motif nor a particular word or phrase will transform a wall
hanging into a festive article associated with a particular
holiday or festival, neither the Christmas motif of the "NOEL"
wall hanging nor the word itself is sufficient to confer on this
wall hanging the tariff status of "festive article."

     The same is true for the article at issue here.  Neither the
Halloween motif nor the word itself transforms the wall hanging
into a festive article for tariff purposes.  Therefore,
consistent with the classification decision in HRL 956296, the
Halloween wall hanging at issue here is not classifiable as a
festive article in heading 9505, HTSUSA.  Rather, the wall
hanging is classifiable in Chapter 63, HTSUSA, which provides
for, among other things, other made up textile articles.  

HOLDING:

     The Halloween wall hanging, made of textile (polyester)
fabric, is classifiable in subheading 6304.93.0000, HTSUSA, as
"Other furnishing articles . . . : Other: Not knitted or
crocheted, of synthetic fibers."  The applicable duty rate is
10.6% ad valorem.  The applicable textile quota designation is
666.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.

                                   Sincerely,




                                   John Durant, Director
                                   Commercial Rulings Division