CLA-2 CO:R:C:F 956295 GGD
Mr. Peter J. Morton
Lillian Vernon Corporation
543 Main Street
New Rochelle, New York 10801
RE: "Happy Halloween Banner;" Not Festive Article
Dear Mr. Morton:
This letter is in response to your inquiry of March 21,
1994, concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of an article identified
as a "Happy Halloween Banner," to be imported from China. A
sample was submitted with your inquiry.
FACTS:
The "Happy Halloween Banner" measures approximately 52
inches in length and consists of two jack-o'-lanterns and black
and orange letters forming the words "HAPPY HALLOWEEN." The
article is comprised of an outer fabric of cotton, into which is
inserted polyfill material and cardboard. The letters measure
approximately 3-1/4 inches high and the jack-o'-lanterns (one at
each end) measure approximately 5 inches in height. There are
two loops from which the item may be suspended.
ISSUE:
Whether the article is classified in heading 9505, HTSUS, as
a festive article, or in heading 6304, HTSUS, as an other
furnishing article.
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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.
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
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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.
We consider the subject article to be made of non-durable
material (since it is not designed for sustained wear and tear,
nor is it purchased because of its extreme worth or value). The
item is also primarily decorative in function.
Upon examination of the third criterion, however, we find
that banners are not traditionally associated or used with a
particular festival. They are not the same types of articles
cited in the ENs to 9505, as examples of traditional, festive
articles. Although this banner's jack-o'-lanterns, colors, and
message strongly suggest a Halloween theme, an item's motif - as
noted above - does not transform an article not traditionally
associated with Halloween into a festive article. In classifying
traditional festive articles for Halloween, it is Customs
position that only jack-o'-lanterns which: a) are of a pumpkin
shape or form, and b) are capable of illumination, qualify as
festive articles. See Headquarters Ruling Letter 951897, issued
August 26, 1992. Thus, the "Happy Halloween Banner" is not
classified as a festive article under heading 9505, HTSUS, and
must be classified elsewhere.
Heading 6304, HTSUS, provides, in part, for "Other
furnishing articles...." The EN to heading 6304 indicates that
the heading covers articles of textile materials for use in the
home, public buildings, theatres, and churches, including wall
hangings and textile furnishings for ceremonies. It is our
determination that heading 6304 most accurately provides for the
hanging, decorative nature of the banner, and that the article is
classified in subheading 6304.92.00, HTSUS, the provision for
other furnishing articles, not knitted or crocheted, of cotton.
HOLDING:
The "Happy Halloween Banner" is classified in subheading
6304.92.00, HTSUS, textile category 369, the provision for "Other
furnishing articles, excluding those of heading 9404: Other: Not
knitted or crocheted, of cotton." The applicable duty rate is
7.2 percent ad valorem.
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The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division