HQ 087853: Nonwoven polyester snowman

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087853

                        December 5, 1990


CLA-2 CO:R:C:G 087853 

CATEGORY: Classification

TARIFF NO.:  5601.22.0090

Ms. Rebecca Cheung
R.H. Macy Corporate Buying
Eleven Penn Plaza
New York, New York 10001-2006

RE:  Nonwoven polyester snowman

Dear Ms. Cheung:

     You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for a
snowman made in Taiwan.   You submitted a sample along with your
request.

FACTS:

     The sample submitted, style YN15057-12, is a 12 inch high
snowman.   Styles YN15057-22  (the 22 inch snowman) and YN 15057-
40  (the 40 inch snowman) will also be imported, but the styles
differ only in size.

     The body of the snowman is composed of cardboard covered
with a white fluffy fabric used to represent snow.   The head is
manufactured from styrofoam covered with the same material as the
body.   The eyes and mouth are black paper, and the nose a felt
carrot.  The snowman also has a wool felt hat with a red ribbon
band and a sprig of holly, two red ear muffs, a green velvet
scarf around the neck and a pair of red wool felt mittens.  The
snowman holds a broom in its left arm.

     A Customs laboratory report states that the material used to
represent snow in the snowman is nonwoven polyester fabric.

ISSUE:

     Is the instant snowman classified as a festive article in
Heading 9505, HTSUSA, or as an article of wadding in Heading
5601,  HTSUSA?

                                 

                               -2-

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) set forth the
legal framework in which merchandise is to be classified under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).  GRI 1 requires that classification be determined
first according to the terms of the headings of the tariff and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.

     Heading 9505 covers "Festive, carnival or other
entertainment articles,  including magic tricks and practical
joke articles...."  Heading 5601 covers "Wadding of textile
materials and articles thereof...."

     The Explanatory Notes, the official interpretation of the
Harmonized System at the international level, states the
following regarding wadding:

          Wadding takes the form of a
          flexible, spongy, high-bulk sheet
          of even thickness, the fibres in
          which are readily separable....

          Wadding is classified here whether
          or not bleached, dyed or printed.
          The heading also covers wadding on
          which a small quantity of agglutinating
          substance has been dispersed in order
          to improve the cohesion of the surface
          fibers....

          This heading also covers...articles
          of wadding other than those covered
          more specifically by other headings
          of the Nomenclature  (see exclusions 
          below)....

         The articles of wadding classified here include:

                 *     *       *      *

                 (3)   Articles of wadding used 
                       for decoration, other'than 
                       those having the character of 
                       articles of Chapter 95.

                              -3-

          Among the articles of wadding not classified
          here are:

        *           *             *               *

                 (ij) Festive, carnival or other
                      entertainment articles,
                      Christmas tree decorations
                      and other articles  (e.g.,
                      dolls' wigs) of Chapter 95.

     [Note: All the emphases above are found in the Explanatory
Notes.]

     The instant snowman is made of a flexible, spongy, high
bulk sheet of polyester fibers, of even thickness.   The fibers
are readily separable between layers.   A small amount of
agglutinating substance seems to have been added to improve the
cohesion of the fibers.   In short, the instant nonwoven fabric
meets the definition of wadding set forth in the Explanatory
Notes.   The snowman's essential character is derived from the
wadding, for without it there would be no illusion of snow. All
that remains is to consider whether the snowman is a festive
article eligible for classification under Chapter 95.

     The Explanatory Notes for Chapter 95 state that the
chapter covers festive articles including:

         (1)   Decorations such as festoons, garlands
               Chinese lanterns, etc., as well as
               various decorative articles...for
               Christmas trees....Cake and other              
               decorations...which are traditionally
               associated with a particular festival
               are also classified here.  (Emphasis added).

     In Customs Headquarters Ruling Letter  (HRL)  087160 of
August 22, 1990, a case involving a similar item (i.e., a small
plastic snowman figure)  and a similar issue (i.e., festive
articles versus other articles of plastic), we said "The snowman
represents a winter theme but not necessarily a Christmas or
other festive theme."  Customs ruled that the snowman was not
clearly festive and was not classified in

                               -4-

Heading 9505.  We are of the opinion that the precedent set in
HRL 087160 is controlling and find that the snowman before us
is merely seasonal and not a festive article.

     Inasmuch as the snowman is not a festive article of Chapter
95, it must be classified according to the heading which next
most specifically describes it, i.e., as an article of wadding
used for decoration.   It is therefore classified under the
provision for wadding of textile materials and articles
thereof...: wadding; other articles of wadding: of man-made
fibers: other,  in subheading 5601.22.0090, HTSUSA.

HOLDING:

     Following the rationale set forth above, the instant snowman
is classified in subheading 5601.22.0090, HTSUSA, dutiable at the
ad valorem rate of 12.5 perent for products of Taiwan.   The
textile category is 669.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
retraint  (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.

     The designated textile and apparel category may be
subdivided into parts.   If so, visa and quota requirements
applicable to the subject merchandise may affected. Inasmuch as
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment,  the
Status Report on Current Import Quotas  (Restraint Levels), an
internal issuance of the U.S. Customs service, which is
available for inspection at your local Customs office.

                           Sincerely,



                           John Durant, Director