HQ 083255

October 23, 1989

CLA-2 CO:R:C:G 083255 CRS

CATEGORY: Classification

TARIFF NO.: 6307.90.9050

Mr. Jack Golla

Import Manager

Action Industries, Inc.

Allegheny Industrial Park

Cheswick, Pennsylvania 15024

RE: Country Manor Bear Wreaths

Dear Mr. Golla:

This is in reply to your letter dated September 22, 1988, to

our New York office, in which you requested a classification

ruling under the Harmonized Tariff Schedule of the United States

Annotated (HTSUSA). Samples were submitted with your request.

FACTS:

The articles in question are textile wreaths imported from

China, item numbers 22524-A and 22524-B. The wreaths are made

from cotton and are stuffed with polyester. Attached within the

circle of each wreath is a textile bear made from a

polyester/cotton blend, stuffed with polyester. A fringe of lace

encircles the wreath. At the top is a textile hanging loop.

ISSUE:

Whether the articles in question are classifiable as festive

articles under heading 9505, HTSUSA; or, alternatively, as other

made up textile articles under heading 6307, HTSUSA?

LAW AND ANALYSIS:

You have asked whether the articles in question are

classifiable under heading 9505, HTSUSA, in particular under

subheading 9505.10.2500.

The General Rules of Interpretation (GRIs) govern

classification under the HTSUSA. GRI 1 provides that the

classification of articles is to be determined according to the

headings and any relative section or chapter notes.

Heading 9505, HTSUSA, covers festive, carnival or other

entertainment articles, including magic tricks and practical joke

articles, as well as parts and accessories thereof. However, we

do not believe that the wreaths meet the principal use test of

Additional U.S. Rule of Interpretation 1(a) such that they could

be considered festive articles of heading 9505, HTSUSA. U.S.

Rule 1(a) states that:

1\. 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 principal use.

While the wreaths could be used in connection with festivals or

carnivals, or indeed for entertainment purposes, we consider it

more likely that they are used simply to decorate without regard

to specific occasions.

Nevertheless, even if the wreaths\' principal use were

consistent with heading 9505, HTSUSA, there are other

considerations which operate to exclude the articles. The

Explanatory Notes, which constitute the official interpretation

of the Harmonized System at the international level, provide

guidance in this regard. Explanatory Note A to heading 9505

describes festive, carnival or entertainment articles as those

\"which in view of their intended use are generally made of non-

durable material.\" According to the Note these include:

\[d\]ecorations 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.

The wreaths are not ejusdem generis with these articles;

moreover, they are of durable construction and are not associated

with a particular festival. Consequently, the textile wreaths

are not classifiable under heading 9505, HTSUSA.

Heading 6307, HTSUSA, covers other made up articles,

including dress patterns. The Explanatory Note to heading 6307,

HTSUSA, states that the heading applies to:

made up articles of any textile material which are not

included more specifically in other headings of Section XI

or elsewhere in the Nomenclature.

In the absence therefore of a more specific provision, the

wreaths are classifiable under heading 6307, HTSUSA.

HOLDING:

The bear textile wreaths are classifiable under subheading

6307.90.9050 as other made up articles, including dress patterns,

other, other, other and are subject to duty at a rate of 7

percent ad valorem.

Due to the changeable nature of the statistical annotation

(the ninth and tenth digits of the classification) and the

restraint (quota/visa) categories, 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