HQ 089892

October 15, 1991

CLA-2 CO:R:C:F 089892 LPF

CATEGORY: Classification

TARIFF NO.: 6307.90.9490

Ms. Lori Aldinger

Import Coordinator

Rite Aid Corporation

P.O. Box 3165

Harrisburg, PA 17105

RE: Flocked Bow\--Made up (textile) article under heading 6307,

HTSUSA

Dear Ms. Aldinger:

This is in response to your letter of June 12, 1991

submitted on behalf of Rite Aid Corporation regarding the proper

classification of a flocked red bow, style #91881, under the

Harmonized Tariff Schedule of the United States Annotated

(HTSUSA). You submitted a sample with your request for a binding

ruling.

FACTS:

The flocked bow measures approximately six inches by nine

inches. It is made from ribbon, approximately two inches in

width, and held together at a center knot by a gold, metallic

covered tie. The tie, which is formed from a length of thin

wire, also attaches the bow to the article being decorated. The

importer plans to package the bow in a polyethylene bag with

insert and header cards and plans to label the article \"Christmas

Flocked Bows.\"

ISSUE:

Whether the flocked bow is classified as a festive article

under heading 9505, HTSUSA, or rather as other made up (textile)

articles under heading 6307, HTSUSA.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI\'s) taken in their

appropriate order provide a framework for classification of

merchandise under the HTSUSA. GRI 1 provides that one classifies

an item by the terms of the headings and any relative section or

chapter notes.

Heading 9505, HTSUSA, pertains in part, to \"festive,

carnival or other entertainment articles.\" The Explanatory Notes

represent the official interpretation of the tariff at the

international level and offer guidance in understanding the scope

of the headings. The Explanatory Note to heading 9505, HTSUSA,

indicates 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., Christmas trees (these are sometimes

of the folding type), nativity scenes, Christmas

crackers, Christmas stockings, imitation yule logs\....

As the Explanatory Notes suggest, several criteria indicate

whether the flocked bow is classifiable as a festive article

under heading 9505, HTSUSA. First, the bow is decorative and it

serves no other function than decoration. (HRL\'S 089320, 086768).

Besides adornment the red, felt bow with its gold, metallic

covered tie serves an aesthetic rather than a utilitarian

purpose.

However, the flocked bow is not a traditional Christmas

decoration. The bow, although of a traditional Christmas color,

is not customarily associated with just the Christmas festival.

Furthermore, it follows that one would not necessarily use

the flocked bow in connection with the festive Christmas holiday.

Since 9505, HTSUSA, is a use provision, one must review the

Additional U.S. Rules of Interpretation which provide:

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;\...

Simply stated, one can use the flocked bow not only during the

Christmas season, but also throughout the entire year. The bow

has a wide variety of motifs: for Valentine\'s Day, gift-packages,

or even as a clothing accessory, to list a few. For the above

reasons, the bow is not properly classified under heading 9505,

HTSUSA. Consequently, we must classify the flocked bow

elsewhere.

The bow is made from flocked ribbon. Flock is defined as,

\"very short or pulverized fiber used esp. to form a velvety

pattern on cloth or paper or a protective covering on metal.\" See

Webster\'s Ninth New Collegiate Dictionary 474 (1990). After

examination of the bow, the Customs Laboratory confirmed that

the flock and ribbon were both composed of textile fabric of man-

made fibers. In light of this assessment, we must draw our

attention to heading 6307, HTSUSA, which provides for other made

up (textile) articles. The Explanatory Notes to Chapter 63,

Other Made Up Textile Articles, provide, in general, that the

chapter includes:

\(1\) Under headings 63.01 to 63.07 (sub-Chapter I) made

up textile articles of any textile fabric (woven or

knitted fabric, felt, nonwovens, etc.) which are not

more specifically described in other Chapters of

Section XI or elsewhere in the Nomenclature\....

The flocked bow is not more specifically described elsewhere in

the Nomenclature.

In addition, the above Explanatory Note refers to Note 7 to

Section XI, Textiles and Textile Articles, which provides, in

pertinent part:

For purposes of this Section, the expression \"made up\"

means:

\(a\) Cut otherwise than into squares or rectangles;

\(b\) Produced in the finished state, ready for use

(or merely needing separation by cutting dividing

threads) without sewing or other working (for

example, certain dusters, towels, table cloths,

scarf squares, blankets);\...

\(d\) Cut to size and having undergone a process of

drawn thread work;

\(e\) Assembled by sewing, gumming or otherwise

(other than piece goods consisting of two or more

lengths of identical material joined end to end

and piece goods composed of two or more textiles

assembled in layers, whether or not padded);\...

The importer does not provide us with details regarding the

procedure used to assemble and produce the bow. However, it is

apparent by its shape and design that the bow is not merely cut

into squares or rectangles and is likely assembled by sewing,

gumming or another manner which would qualify the bow as \"made

up.\" Now we can turn our focus to the appropriate subheading for

the flocked bow, 6307.90.9490, HTSUSA, which provides for other

made up (textile) articles\...other, other, other.

HOLDING:

The flocked bow is properly classified under subheading

6307.90.9490., HTSUSA, which provides for other made up (textile)

articles\...other: other: other. The applicable rate of duty is 7

percent ad valorem.

Sincerely,

John Durant, Director

Commercial Rulings Division