rames. We regret the delay.

HQ 961934 June 10, 1999 CLA-2 RR:CR:GC 961934ptl CATEGORY: Classification TARIFF NO.: 8306.29.0000 Port Director U.S. Customs Service P.O. Box 619050 Dallas/Fort Worth Airport, Texas 75261 RE.: IA 15/98; Brass Strip with Bow and Tassel. Dear Port Director: This is in response to your memorandum of May 19, 1998, forwarding a request for Internal Advice (IA15/98) submitted by Evans and Wood & Co., on behalf of Greco Frame and Supply, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a brass strip with bow and tassel used to hang picture frames. We regret the delay. FACTS: The sample under consideration is a brass article, approximately 28" long. One end (the top) is in the shape of a ribbon tied in a bow. The other end (the bottom) is in the shape of a tassel. Connecting the ends is a strip of metal approximately 23" long and ¾” wide. About 8" down from the top of the bow is a “punch-out” in the metal strip forming a hook. According to information supplied by Evans and Wood, the article is intended to be hung on a wall from a hook on the back side of the bow. A picture or photograph frame is hung from the hook on the metal strip. The frame will conceal the metal strip, leaving only the bow visible at the top and the tassel visible at the bottom. The importer believes the merchandise should be classified in subheading 7418.19.2090, HTSUS, the provision for table, kitchen or other household articles and parts thereof, of copper; ... other: of copper-zinc based allots (brass): other.  ISSUE: What is the classification of a brass strip with a bow and tassel? LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS 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 in order. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS headings under consideration are as follows: 7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper: Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: * * * 7418.19 Other: 7418.19.1000 Coated or plated with precious metals. Other: 7418.19.20 Of copperzinc base alloys (brass).  * * * 7418.19.2090 Other. 8306 Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: * * * Statuettes and other ornaments, and parts thereof: * * * 8306.29.0000 Other The EN to heading 74.18 states that “the heading excludes : ... (d) ornaments of heading 83.06.” The EN to heading 83.06 (B) Statuettes and Other Ornaments, states: This group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary nonmetallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, places of religious worship, gardens. * * * The group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example: (1) Busts, statuettes and other decorative figures; ornaments (including those forming parts of clock sets) for mantelpieces, shelves, etc. (animals, symbolic or allegorical figures, etc.); sporting or art trophies (cups, etc.); wall ornaments incorporating fittings for hanging (plaques, trays, plates, medallions other than those for personal adornment); artificial flowers, rosettes and similar ornamental goods of cast or forged metal (usually of wrought iron); knickknacks for shelves or domestic display cabinets. The instant article serves no purpose other than to decorate and support a picture or frame and, by virtue of GRI 1, is classifiable in heading 8306. Since we have determined the article is an ornament of heading 8306, the ENs have expressly excluded it from classification in heading 7418. HOLDING: The brass strip with bow and tassel is classified in subheading 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: other. You are to mail this decision to the internal advice applicant no later than 60 days from the date of this letter. On that date, 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.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division