Modification of NYRL 848358; Door Knob Decorations in 6307, HTSUSA; Other made up textile articles; Not 9505 festive articles; NYRL 850808.

HQ 951418 February 1, 1993 CLA-2 CO:R:C:F 951418 LPF CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. Bernard D. Liberati General Manager Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Modification of NYRL 848358; Door Knob Decorations in 6307, HTSUSA; Other made up textile articles; Not 9505 festive articles; NYRL 850808. Dear Mr. Liberati: In New York Ruling Letter (NYRL) 848358, issued January 8, 1990, door knob decorations, from the Philippines, were classified in subheading 9505.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as "Festive, carnival or other entertainment articles,...: Articles for Christmas festivities and parts and accessories thereof: Other: Other." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows. FACTS: The articles at issue, are 100 percent cotton door knob decorations. They depict a Christmas motif. ISSUE: Whether the door knob decorations are classifiable in heading 9505 as festive articles, or in heading 6307 as other made up textile articles. 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. Most imported 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. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. -2- Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The EN's to 9505 indicate 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. (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.... * * * In general, merchandise is classifiable in heading 9505, HTSUSA, 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 article is not dispositive of its classification and, consequently, does not transform an item into a festive article. -3- Customs will consider articles, such as the door knob decorations, to be made of non-durable material since they are not designed for sustained wear and tear, nor are purchased because of their extreme worth or value (as would be the case with a decorative, yet costly, piece of art or crystal). In addition, the articles' primary function is decorative, as opposed to, utilitarian. However, when examining the door knob decorations, as a whole, it is evident that the articles are not traditionally associated or used with a particular festival. The door knob decorations are not ejusdem generis with those articles cited in the EN's to 9505, as exemplars of traditional, festive articles. The articles must be classified elsewhere. See NYRL 850808 where decorative, textile door knob covers depicting the characters Neon Nick, Scrooge and Witch were classified as other than festive articles. Heading 6307 provides for other made up textile articles. The EN's to 6307 indicate that the heading covers, "...made up articles of any textile material which are not included more specifically...elsewhere in the Nomenclature." Because the articles are not included elsewhere in the HTSUSA, they are classifiable in heading 6307. The applicable subheading is 6307.90.99. HOLDING: The door knob decorations are classifiable in subheading 6307.90.9986, HTSUSA, as "Other made up [textile] articles, including dress patterns: Other: Other: Other, Other: Other." The general column one rate of duty is 7 percent ad valorem. We note that the ruling being modified indicated a general column one rate of duty of 5.8 percent ad valorem. We note that articles classified in 6307.90.99 are eligible for duty free treatment under the Generalized System of Preferences (GSP) provided they meet the requirements of General Note 3(c)(ii), HTSUSA. This notice should be considered a modification of NYRL 848358 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 848358 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 848358 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. -4- If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. Sincerely, John Durant, Director Commercial Rulings Division