CLA-2 CO:R:C:G 084050 SM
Joel K. Simon, Esq.
Serko and Simon
Suite 3371
One World Trade Center
New York, NY 10048
RE: Tariff classification of rope articles
Dear Mr. Simon:
Your letter of March 13 on behalf of Russ Berrie and
company requests a tariff classification ruling for three
articles from Taiwan known as the "Springtime Breezes Mache
Rope Ensemble."
FACTS:
Samples of the three articles, all made of rayon rope
plus trimmings, were submitted. The rope has been dipped in,
or painted or coated with, some unspecified substance. Number
9271 consists of a piece of styrofoam in the shape of an egg,
about the size of the usual chicken egg, completely wrapped
with the colored rope. It is decorated with a paper ribbon in
the shape of a bow and has a fabric hanging loop.
Number 9273 is a basket about three inches deep with a
handle of the same rope. It is also decorated with paper
bows.
Number 9274 is a wreath approximately six inches in
diameter, made of rope in two different sizes. It is
decorated with a paper ribbon bow and flowers and has a rope
hanging loop.
You believe that classification of the goods is deter-
mined by General Rule of Interpretation (GRI) 3 of the Har-
monized Tariff Schedule of the United States Annotated
(HTSUSA). You state that, pursuant to this rule, a deter-
mination that the rope provides the essential character
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of the articles is required. You state that your submitted
cost breakdown indicates that the articles are in chief value
of the rope. You state that the articles are traditionally
associated with Easter, and should therefore be classified
under heading 9505, HTSUSA, a provision including other
festive articles. You state further that, while heading 6307,
HTSUSA, a provision for other made up textile articles, may
possibly cover the goods, heading 9505 is more specific, and
must therefore be chosen, pursuant to GRI 3(a). Finally, you
state that even if both headings are equally applicable, GRI
3(c) requires selection of the heading that occurs last, in
this case heading 9505.
ISSUE:
Are the goods classified as festival articles of heading
9505, HTSUSA? If not, where are they classified?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with
the GRI's. GRI 1 provides that goods are classified first
according to the terms of the headings of the tariff and any
relative section and chapter notes and then, if nothing in the
headings or notes requires otherwise, in accordance with the
remaining GRI's. Thus, if classification is determined under
GRI 1, GRI 3 is not reached. Component material of chief
value is not a determinative factor in classification under
the HTSUSA.
At the outset we note that classification under heading
6307, HTSUSA, is precluded. The headings of Chapter 63 pro-
vide generally for furnishings and other made up textile arti-
cles not elsewhere specified. Note 1 of this chapter provides
that "Subchapter 1 applies only to made up articles, of any
textile fabric." Thus, since the submitted samples are of
rope, and not of fabric, they are not covered by headings 6301
through 6307, HTSUSA.
Heading 9505, HTSUSA, includes festive, carnival, or
other entertainment articles. Neither the section nor the
chapter notes provide any indication as to the intended scope
of this heading. The Explanatory Notes (EN), the official
interpretation of the HTSUSA at the international level, state
that it is meant to include "other decorations . . . which are
traditionally associated with a particular festival" and
"[a]rticles traditionally used at [for instance] Christmas
festivities . . . ." Articles classified under this heading
would therefore be of a type familiar through long use in con-
nection with the observance of certain special occasions.
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Considering the three submitted samples in light of the
EN, we conclude that only the egg is classifiable as a festive
article on the grounds of being associated with the celebra-
tion of Easter. Decorated eggs have long been a part of the
joyful celebration of the Resurrection. Wreaths, however,
have no particular Easter significance. While baskets are
sometimes used to hold gifts of candy at Easter, they are com-
mon articles that, unlike artificial Christmas trees, nativity
scenes, or Christmas stockings, have many other uses outside
the festive period.
HOLDING:
Number 9271, the egg, is classified under subheading
9505.90.6000, HTSUSA, a provision for other festive, carnival,
or other entertainment articles.
Numbers 9273 and 9274, the basket and the wreath, are
classified under subheading 5609.00.3000, HTSUSA, a provision
including articles of twine, cordage, rope or cables, not
elsewhere specified or included, of man-made fibers.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director of Customs
NY Seaport Area
cc: CITA
cc: Legal Reference Section
cc: Phil Robins
cc: NIS Alice Wong
cc: NIS Richard Eyskens
cc: NIS George Barth