CLA-2 CO:R:C:M 956324 MMC
Ms. Brenda Myran, Customs Coordinator
Midwest Importers of Cannon Falls, Inc.
P.O. Box 20
Highway 52 South
Cannon Falls, MN 55009-0020
RE: Copper wire, Brass covered copper wire and Fiberglass Strands;
"Angel Fleece"; NYRL 893043; EN 95.05; HRLs 952833, 951394, 953817
Dear Ms. Myran:
This is in reference to your letter of April 21, 1994,
requesting reconsideration of New York Ruling Letter (NYRL) 893043
dated December 16, 1993, in which you were advised of the
classification of copper wire, brass covered copper wire and
fiberglass strands, known as "Angel Fleece", under the Harmonized
Tariff Schedule of the United States (HTSUS). 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 NYRL 893043 was published September 21, 1994, in the
Customs Bulletin, Volume 28, Number 38.
FACTS:
The subject articles are described as "Gold Angel Fleece",
"Copper Angel Fleece" and "White Angel Fleece". The Gold Angel
Fleece is made of brass covered copper wire strands. The Copper
Angel Fleece is made of copper wire strands. The White Angel
Fleece is made of fiberglass strands.
The sample package of White Angel Fleece submitted contains
the following statements: "Lovely in holiday displays. Beautiful
filler for gift bags and baskets. Gently separate and fluff for
extra volume." Additionally, you state that the articles are
marketed and used as a Christmas time decorating accessory in the
tradition of spun glass wool or "angel hair", likewise suitable for
"snow" appearance.
In NYRL 893043 the articles were held to be classifiable under
subheadings 7419.99.50 and 7019.10.40, HTSUS, which provide,
respectively, for table, kitchen and other articles of copper and
glass fibers (including glass wool) and articles thereof (for
example, yarn, woven fabrics): slivers, rovings, yarn and chopped
strands: rovings. You contend that they are more specifically
classifiable as festive articles.
ISSUE:
Whether "Angel Fleece" is classifiable as a festive article,
an entertainment article or as other articles of copper and
articles of glass fibers under the HTSUS.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's). GRI 1, HTSUS,
states in part that for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes.
The headings under consideration are as follows:
7419 table, kitchen and other articles of copper
7019 glass fibers (including glass wool) and articles
thereof (for example, yarn, woven fabrics)
9505 festive, carnival or other entertainment articles,
including magic tricks and practical joke articles;
parts and accessories thereof
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes (ENs) may
be consulted. The ENs, although not dispositive nor legally
binding, provide a commentary on the scope of each heading of the
HTSUS and are generally indicative of the proper interpretation of
these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August
23, 1989).
EN 95.05, pg. 1590, states, in pertinent part, that:
This 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.
(3) Articles of fancy dress, e.g., masks, false ears and
noses, wigs, false beards and moustaches, (not being
articles of pastiche- heading 67.04), and paper hats.
However, the heading excludes fancy dress of textile
materials, of Chapter 61 or 62.
(4) Throw-balls of paper or cotton-wool, paper streamers
(carnival type), cardboard trumpets, "blow-outs",
confetti, carnival umbrellas, etc.
It is Customs position that "Angel Fleece" does not meet the
criteria for festive articles. None of it is traditionally
associated with a particular festival, but instead it may be used
at parties and various events throughout the year. The "Angel
Fleece" is not ejusdem generis with those articles cited in EN
95.05 as exemplars of traditional, festive articles. See, inter
alia, HRLs 952833, dated February 6, 1993 and 951394, dated
December 2, 1992. However, application of GRI 1, the terms of the
heading and the ENs all indicate that "Angel Fleece" is
classifiable as an entertainment article of heading 9505, HTSUS.
Subheading 9505.90.40, HTSUS, provides for confetti, paper
spirals or streamers, party favors and noisemakers. Subheading
9505.90.60, HTSUS, provides for other festive, carnival or
entertainment articles. Classification at the eight digit level
depends upon whether the language in the subheadings and ENs
indicates that "Angel Fleece" fits the description of non-durable
entertainment or party-type articles. Because the article
decorates winter scenes as artificial snow, manger scenes as hay,
or holiday bags, Customs believes that "Angel Fleece" is a non-durable entertainment article. Therefore, the subject article is
classifiable under subheading 9505.90.40, HTSUS, which provides for
festive, carnival or other entertainment articles, including magic
tricks and practical joke articles; parts and accessories thereof:
other: confetti, paper spirals or streamers, party favors and
noisemakers; parts and accessories thereof.
For a similar analysis see HRL 953817, dated July 14, 1993,
which classified a textile spider web as an entertainment article
under the same subheading.
HOLDING:
The subject "Angel Fleece" is classifiable under subheading
9505.90.40, HTSUS. The general column one rate of duty is 4
percent ad valorem.
NYRL 893043 dated December 16, 1993, is hereby revoked. In
accordance with section 625, this ruling will become effective 60
days after 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
Commercial Rulings Division