CLA-2 CO:R:C:F 950957 LPF
Ms. Laura Fumagalli
7000 Marina Blvd.
Brisbane, CA 94005
RE: Modification of HRL 085512; "Heart Throbs" in 6037 HTSUSA;
Other made up textile articles
Dear Ms. Fumagalli:
In Headquarters Ruling Letter (HRL) 085512 issued December
28, 1989, which modified New York Ruling Letter (NYRL) 839202,
issued April 1, 1989, textile "Heart Throbs" were classified in
subheading 9505.90.6000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Other: Other." Subsequently, we have
reviewed that ruling and have found it to be partially in error.
The correct classification is as follows.
The articles at issue are three inch tall hearts covered
with a woven man-made textile material and filled with a shredded
polyester fiber. Each heart has a loop at the top for hanging
and a humorous message printed on the front. The articles are
known as "Heart Throbs."
Whether the "Heart Throbs" are classifiable in heading 9505
as festive articles; or rather in heading 6307 as other made up
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. The majority of 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
Heading 9505, HTSUSA, 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.
Articles classifiable in heading 9505 tend to serve no other
function than decoration.
In addition, heading 9505 is regarded as a use provision.
Hence, such articles are classifiable according to their
principal use. See Additional U.S. Rule of Interpretation 1(a)
Although the subject articles are decorative, textile hearts
belong to a class or kind of merchandise that is not specifically
festival related. These articles may be used throughout the year
and come in a wide variety of motifs. Accordingly, it is Customs
position that the "heart throbs" are not classifiable as festive
articles in heading 9505. Consequently, the subject articles
must be classified elsewhere.
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." Since the
articles are not included elsewhere in the HTSUSA, they are
classifiable in heading 6307. The applicable subheading is
The "heart throbs" are classifiable in subheading
6307.90.9480, HTSUSA, as "Other made up [textile] articles,
including dress patterns: 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 3.1 percent ad valorem.
This notice should be considered a modification of HRL
085512 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 085512 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, HRL 085512 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. If such a situation
arises, you may notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
John Durant, Director
Commercial Rulings Division