HQ 958384

February 22, 1996

CLA-2 RR:TC:TE 958384 GGD

CATEGORY: Classification

TARIFF NO.: 6304.93.00

David A. Eisen, Esquire

Siegel, Mandell & Davidson, P.C.

One Astor Plaza

1515 Broadway, 43rd Floor

New York, New York 10036-8901

RE: Textile \"Afro-American Calendar\" for Kwanzaa; Other

Furnishing Article; Not Festive Article

Dear Mr. Eisen:

This letter is in response to your inquiry of July 20, 1995, on behalf
of your client, Avon Products, Inc., concerning the classification under
the Harmonized Tariff Schedule of the United States Annotated (HTSUSA),
of an article identified as an \"Afro-American Calendar,\" to be
imported from China and/or Taiwan. A sample was submitted with your
inquiry.

FACTS:

The \"Afro-American Calendar,\" identified by item no. PP 133944,
measures approximately 18-1/2 inches in height by 13 inches in width,
and is intended to be used during the celebration of Kwanzaa, an
African-American cultural holiday. The decorative article is essentially
flat and is composed of 100 percent polyester fabric. The top front is
decorated to represent 7 lighted candles, each having one letter making
up the word \"KWANZAA.\" The remainder of the front contains 32
open-topped pockets, 7 of which bear an African word and its English

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translation (e.g., \"KUUMBA\" and \"creativity\"), and 25 of which are
numbered 1 through 25. Twelve of the 25 pockets are individually
decorated with pictures, e.g., masks, presents, musical instruments,
etc. At the top of the item there is a looped ribbon to allow for
hanging on a wall, fireplace, etc. The imported article will include a
decorative textile piece or pieces to be placed in the pockets so that
users may identify the day of the month and count down the remaining
days of Kwanzaa.

ISSUE:

Whether the article is classified in heading 9505, HTSUS, as a festive
article, or in heading 6304, HTSUS, as an other furnishing article.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General
Rules of Interpretation (GRI). 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 GRI may
then be applied. The Explanatory Notes (EN) 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 GRI.

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.

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Cake and other decorations (e.g., animals, flags) which are
traditionally associated with a particular festival are also classified
here.

The EN to heading 9505, HTSUS, also state that, among other articles,
the heading excludes Christmas candles and Christmas tree candles
(heading 3406), and textile flags or bunting (heading 6307).

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

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.

Although we find the calendar to be made of fairly durable material, it
is not likely to be purchased for its extreme worth or value. Despite
its pockets and display of numbers representing days, the item is also
predominantly decorative. Upon examination of the third criterion,
however, we find that calendars (particularly those having 25 days) are
not traditionally associated or used with the seven day festival of
Kwanzaa. Although seven actual candles could be traditionally associated
with the holiday, candles are excluded from heading 9505 and
specifically classified in heading 3406, HTSUS.

In Headquarters Ruling Letter (HRL) 089095, issued July 16, 1991, this
office found that advent calendars (covering the period of religious
preparation preceding Christmas and including four Sundays) are
traditionally associated with Christmas and classifiable in heading
9505, HTSUS. The cultural festival of

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Kwanzaa, however, does not traditionally involve a similar penitential
period. Although the \"Afro-American Calendar\" suggests a festive
theme, an item\'s motif - as noted above - does not transform an article
not traditionally associated with

Kwanzaa into a festive article. Thus, the calendar 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\....\" Note 1(t) to Section XI (the section in which chapter 63
falls) states that \"\[t\]his section does not cover: Articles of
chapter 95\....\" 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
\"Afro-American Calendar,\" and that the item is classified in
subheading 6304.93.00, HTSUS, the provision for other furnishing
articles, not knitted or crocheted, of synthetic fibers.

HOLDING:

The textile \"Afro-American Calendar,\" identified by item no. PP
133944, is classified in subheading 6304.93.00, HTSUS, textile category
666, the provision for \"Other furnishing articles, excluding those of
heading 9404: Other: Not knitted or crocheted, of synthetic fibers.\"
The applicable rate of duty is 10.3 percent ad valorem.

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

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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

Tariff Classification

Appeals Division