CLA-2 CO:R:C:F 955587 LPF
Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: Classification of plastic bow with flocking; Revocation of
HRL 089892; Heading 3926, HTSUSA, articles of plastics,
statuettes and other ornamental articles; Not 6307, other
made up (textile) articles; Not 9505, festive articles; HRLs
953177, 954903
Dear Ms. Aldinger:
In Headquarters Ruling Letter (HRL) 089892, issued October
15, 1991, a flocked bow was classified under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). We have
reviewed that ruling and have found it to be in error. The
correct classification is as follows. Pursuant to section 625,
Tariff Act of 1930 (19 U.S.C. 1625), 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
revocation of HRL 089892 was published on February 9, 1994, in
the Customs Bulletin, Volume 28, Number 6.
FACTS:
The merchandise at issue is a flocked bow (style #91881)
composed of plastic ribbon with flocking. It is held together at
a center knot by a metallic covered wire tie which also serves to
attach the bow to the article being decorated.
ISSUE:
Whether the bow is classified in 3926 as other articles of
plastics, 6307 as other made up textile articles, or 9505 as
festive articles.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) 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. In the event that the goods cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
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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 HTSUSA by offering guidance
in understanding the scope of the headings and GRIs.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The ENs 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.
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Customs considers the bow to be made of non-durable material
since it is not designed for sustained wear and tear, nor is
purchased because of its extreme worth or value. In addition,
the article's primary function is decorative, as opposed to,
utilitarian.
However, when examining the bow, in its entirety, it is
evident that it is not traditionally associated or used with the
particular festival of Christmas. Because of its divergent
functions throughout the year as, for example, home decoration
and gift wrapping, the bow is not traditionally associated or
used with the particular festival of Christmas. It is not
ejusdem generis with those articles cited in the ENs to 9505, as
exemplars of traditional, festive articles. The bow must be
classified elsewhere.
The classification of articles composed of plastics and
textile combinations, such as the bow, is governed by the legal
notes to the HTSUSA. Specifically, the ENs to Chapter 39
indicate, in pertinent part, that:
[T]he classification of plastics and textile
combinations is essentially governed by Note
1(h) to Section XI, Note 3 to Chapter 56 and
Note 2 to Chapter 59.
However, because the flocking portion of the bow neither
qualifies as "nonwovens" or as "textile fabric" as referred to
within these Section and Chapter Notes, the notes are not
indicative of classification in this case. See Headquarters
Ruling Letter (HRL) 953177, issued April 7, 1993, explaining that
flock is not considered to be a fabric within the scope of
Section XI.
A review of the other potential HTSUS headings indicates
that the bow is comprised of a plastics material of chapter 39,
specifically other plates, sheets, film, foil and strip of
plastics, combined with textile materials, provided for within
heading 3921. Accordingly, the bow is classifiable, pursuant to
GRI 1, in heading 3926 which provides for other articles of
plastics or materials of headings 3901 to 3914. Insofar as the
bow is decorative and designed to adorn gifts and other similar
articles, it is appropriately described by the terms of
subheading 3926.40 as an ornamental article. See HRL 954903,
issued September 13, 1993.
HOLDING:
The flocked, plastic bow is classifiable in subheading
3926.40.00, HTSUSA, as "Other articles of plastics and articles
of other materials of headings 3901 to 3914: Statuettes and other
ornamental articles." The applicable rate of duty is 5.3 percent
ad valorem.
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HRL 089892 hereby is revoked.
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,
Harvey B. Fox, Director
Office of Regulations
and Rulings