Protest 1101-97-100435; Queen’s Crown

HQ 961658 April 28, 1999 CLA2 RR:CR:GC 961658 MMC CATEGORY: Classification TARIFF NO.: 9505.90.60 Port Director U.S. Customs 2nd/Chestnut Streets Philadelphia, PA 19106 RE: Protest 1101-97-100435; Queen’s Crown Dear Port Director: This is our decision on Protest 1101-97-100435, concerning your action in classifying and assessing duty on an article identified as “Queen’s Crown” under the Harmonized Tariff Schedule of the United States (HTSUS). The goods were entered in May of 1997, and the entry was liquidated on September 26, 1997. A protest was timely filed on October 1, 1997. A catalog containing a picture of the article was submitted for our review. FACTS: The article is described as item #15343 a plastic Queen’s Crown (interlocking). It is available colored silver or gold. From the picture in the catalog, it appears that the Crown sits on the wearer’s head and is not secured in place by combs etc. Nor does it appear to have the ability to hold one’s hair in place. ISSUE: Whether the “Queen’s Crown” is classified in heading 6506, HTSUS, as other headgear, heading 9505, HTSUS, as an entertainment article, or heading 9615, HTSUS, as a hair accessory. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). 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 GRIs may then be applied. The headings under consideration are as follows: 9615 [c]ombs, hairslides and the like; hairpins, curling pins, curling grips, haircurlers and the like, other than those of heading 8516, and parts thereof 9505 [f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof 6506 [o]ther headgear, whether or not lined or trimmed Note (c) to Chapter 65, HTSUS, states, in pertinent part, that:” [t]his chapter does not cover: (c) [d]olls' hats, other toy hats or carnival articles of chapter 95.” Note 1(l) to Chapter 96, HTSUS, state that: “[t]his chapter does not cover: (l) [a]rticles of chapter 95 (toys, games, sports equipment).” Therefore, if the “Queen’s Crown” is described by a heading of Chapter 95, it is precluded from classification in headings 6506 and 9615, HTSUS. The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding on the contracting parties, and therefore not dispositive, the EN’s provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise. Customs believes the EN’s should always be consulted. See T.D. 8980, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). Among other items, heading 9505, HTSUS, provides for festive, carnival or other entertainment articles. The EN 95.05 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.... * * * (3) Articles of fancy dress, e.g., masks, false ears and noses, wigs...and paper hats. However, the heading excludes fancy dress of textile materials, of Chapter 61 or 62. In New York Ruling Letter (NYRL) 808954 dated May 4, 1995, we classified an article identified as a “plastic crown,” in heading 9505, HTSUS. The “plastic crown” simply sat on top of one’s head, devoid of any function, as opposed to a tiara which is designed to hold hair in place. We are of the opinion that like the “plastic crown” of NYRL 808954, there is no evidence that “Queen’s Crown” does anything, but sit on top of the wearer’s head. As such, it is described by heading 9505, HTSUS. Therefore, by operation of the above cited Chapter notes, the “Queen’s Crown” is excluded from classification in Chapters 65 and 96, HTSUS. HOLDING: The protest should be ALLOWED. The “Queen’s Crown” is classifiable under subheading 9505, HTSUS, as “[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof:[o]ther:[o]ther.” In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division