NY 852220
May 24 1990
CLA-2-63:S:N:N3G:345 852220
Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: The tariff classification of a holiday banner from China.
Dear Mr. Shoichet:
In your letter dated May 4, 1990, on behalf of Avon
Products, Inc., New York, you requested a tariff classification
ruling.
The sample submitted is a holiday banner, style PP# 86517.
It is composed of 100 percent polyester, woven fabric and
measures approximately 29 5/16 inches long by 20 3/4 inches wide
with two wooden poles which are joined together at the center by
a plastic cap and inserted through the top. Attached is a
braided textile cord for hanging. One side is depicting the
face of Santa Claus. The sample will be returned as requested.
You contend that the submitted sample be classifiable under
subheading 9505.10.50, Harmonized Tariff Schedule of the United
states (HTS), which provides for festive, carnival or other
entertainment articles...articles for Christmas festivities and
parts and accessories thereof: Other, other. When determining
whether an item can be considered for classification in Heading
9505, it is Customs' position that an article, by its shape,
design, ornamentation and appropriate use in connection with a
recognized festive holiday is an article that falls under Heading
9505. For the most part, the items have no function, but are
decorative in nature.
Because 9505 is a use provision, the additional U.S. Rules
of Interpretation must be reviewed. That rule states:
In the absence of special language or context
which otherwise requires--
(a) a tariff classification controlled by use
(other than actual use) is to be determined in
accordance with the use in the United States at,
or immediately prior to, the date of importation,
of goods of that class or kind to which the
imported goods belong, and the controlling use is
the principal use:
The instant product may have the design or ornamentation
appropriate for use during a specific holiday. However, banners,
as a class or kind, are not specifically holiday related.
Banners, as a class or kind, are used all year long, and have a
wide variety of motif. They should be classified under one
heading appropriate for the class of merchandise.
The applicable subheading for the holiday banner will be
6307.90.8500, Harmonized Tariff Schedule of the United States
(HTS), which provides for other made up articles...Other: Wall
banners. of man-made materials. The rate of duty will be 11.6
percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport