HQ 957501: Modification of New York Ruling Letter (NYRL) 884592; Metallized Plastic Garlands; Other Entertainment Articles; Not Other Foil and Strip of Plastics, Nor Other Articles of Plastics

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 957501

                          March 14, 1995


CLA-2  RR:TC:FC  957501  GGD

CATEGORY:  Classification

TARIFF NO.:  9505.90.40

Mr. Thomas Tedone
Silvestri Corporation
13111 North Central Expressway
Suite 100
Dallas, Texas 75243-1138

RE:  Modification of New York Ruling Letter (NYRL) 884592;
     Metallized Plastic Garlands; Other Entertainment Articles;
     Not Other Foil and Strip of Plastics, Nor Other Articles of
     Plastics

Dear Mr. Tedone:

     In NYRL 884592, issued April 13, 1993, an article identified
as a polyvinyl chloride (PVC) foil Christmas tree garland (item
no. 74402) was classified in subheading 3921.90.4090, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for "Other plates, sheets, film, foil and strip, of
plastics: Other: Other: Other."  You were further advised that
the applicable subheading for metallized plastic garlands that
have been further worked - such as by crinkling or by
incorporating wire as a separate step after (as opposed to
during) extrusion - would be 3926.90.9590 (now 3926.90.9890),
HTSUSA, which provides for "Other articles of plastics...: Other:
Other, Other."  We have reviewed that ruling and have found it to
be partially in error.  Therefore, this ruling modifies NYRL
884592.  Pursuant to section 625(c)(1), Tariff Act of 1930 (19
U.S.C. 1625(c)(1)), as amended by section 623 of Title VI
(Customs Modernization) of the North American Free Trade
Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057,
2186 (1993) (hereinafter section 625), notice of the proposed
modification of NYRL 884592 was published on February 8, 1995, in
the Customs Bulletin, Volume 29, Number 6.                               -2-

FACTS:

     The only sample article submitted consisted of a strip of
metallized PVC plastic, imported on a 25 foot roll, measuring
approximately 4 inches in width.  Steel wire had been sealed into
each of the two edges of the garland (during the extrusion
process), allowing for the strip to be bent, folded, and shaped
for decorating purposes.  

ISSUE:

     What is the proper classification of the metallized plastic
garlands?

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.                               -3-

     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.   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 garlands are made of non-durable material.  We
consider articles such as these to be made of non-durable
material, since they are not designed for sustained wear and
tear, and are not purchased for their extreme worth or value (as
would be decorative, yet costly pieces of art or crystal).  In
addition, their primary function is decorative, as opposed to
utilitarian.  Upon examination of the third criterion, however,
and despite the sample product's name, we do not find these to be
the type of items traditionally associated with a particular
festival, such as Christmas.  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 metallized plastic garlands' failure to satisfy the
third criterion indicates that their classification as festive
articles is not appropriate.  In light of their decorative aspect
and non-durability, however, classification as other
entertainment articles 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" as an
other entertainment article 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.  In HRL
957432, issued January 12, 1995, an article identified as an
"Easter garland foil ribbon," was also classified in subheading                               -4-

9505.90.40, HTSUS.  The item measured approximately 2-1/8 inches
in width, was imported on a 25 foot roll, and consisted of pink
and silver colored polypropylene strips that had been heat-sealed
or compressed together, with 2 wires inserted along the length,
and having a crinkled appearance.  We find that both the PVC foil
Christmas tree garland, and the other metallized plastic garlands
that have been further worked, are similar to the non-durable,
decorative items previously classified as other entertainment
articles in the cited HRLs.  They are, therefore, properly
classified in subheading 9505.90.40, HTSUS.

HOLDING:

     The PVC foil Christmas tree garland (item no. 74402) and the
other metallized plastic garlands that have been further worked
are 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."  Under the tariff effective January 1,
1995, the applicable duty rate is free.

     NYRL 884592, dated April 13, 1993, is hereby modified. 

     In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin. 
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).

                               Sincerely,




                               John Durant, Director
                               Tariff Classification
                               Appeals Division