HQ 953051: Internal Advice Request No. 76/92; Pleated, fabric garland; Heading 5806, narrow woven fabrics; Not 9505, festive articles; HRL's 952833, 953062

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 953051

                          June 24, 1993
 
CLA-2 CO:R:C:F 953051 LPF

CATEGORY: Classification

TARIFF NO.: 5806.32.1090

District Director
U.S. Customs Service
300 South Ferry Street - Terminal Island
Room 1036
San Pedro, CA 90731

RE: Internal Advice Request No. 76/92; Pleated, fabric garland;
    Heading 5806, narrow woven fabrics; Not 9505, festive
    articles; HRL's 952833, 953062

Dear Sir:

    This is in response to Internal Advice Request No. 76/92,
initiated by a letter dated September 14, 1992, submitted by John
B. Pellegrini, Esq., Ross & Hardies, Park Avenue Tower, 65 East
55th Street, New York, NY 10022-3219, on behalf of Associated
Merchandising Corporation.  The request regards the
classification of a pleated, fabric ribbon garland under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

    The merchandise, imported from Taiwan, is described as a red
striped, pleated fabric, Christmas ribbon garland (Item
#01061757).  The double-wired garland is 55% polyester and 45%
metallic fabric.

ISSUE:

    Whether the ribbon garland is classifiable in heading 5806 as
a narrow woven fabric or in heading 9505 as a festive article.

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.
     
     Customs will consider an article, such as the garland, to be
made of non-durable material since it is not designed for
sustained wear and tear, nor is purchased because of its extreme
worth or value (as would be the case with a decorative, yet
                               -3-
costly, piece of art or crystal).  In addition, the article's
primary function is decorative, as opposed to, utilitarian.

     However, when examining the garland, in its entirety, it is
evident that the article is not traditionally associated or used
with the particular festival of Christmas.  Because of its
divergent functions throughout the year, as a decoration for the
home (e.g., furniture, curtains, lamp or window shades, etc.),
for apparel (e.g., hats, blouses, etc.), and for gifts, this
textile article is not traditionally associated or used with the
particular festival of Christmas.  The ribbon garland must be
classified elsewhere.

     Heading 5806 provides for narrow woven fabrics.  The EN's to
5806 indicate that the heading includes, inter alia, ribbons of
man-made fibers which may be used "in women's apparel, in the
manufacture of hats and fancy collars, as medal ribbons, as a
decorative binding material, in furnishing, etc."  The ribbon
garland is classifiable within heading 5806.  As the article is
composed of man-made fibers, the appropriate subheading is
5806.32.1090.  See Note 1(a) to Chapter 54, HTSUSA.  See
Headquarters Ruling Letters 953062, issued March 8, 1993, and
952833, issued February 6, 1993, where similar garlands were also
classified as narrow woven fabrics.

     Counsel has raised the argument that his client has relied
upon New York Ruling Letter (NYRL) 854812, and the Customs
Service is bound by that decision.  That decision is not in
accord with the current position of the Customs Service and has
been modified by Headquarters Ruling Letter (HRL) 954187 of even
date.

HOLDING:

     The ribbon garland (Item #01061757) is classifiable in
subheading 5806.32.1090, HTSUSA, as "Narrow woven fabrics,...:
Other woven fabrics: Of man-made fibers: Ribbons, Other."  The
applicable rate of duty is 9 percent ad valorem.  Articles
classifiable in subheading 5806.32.1090, HTSUSA, fall within the
textile category designation 229.

     However, the merchandise (Item #01061757) covered by the
entry which is the subject of this Internal Advice should be
liquidated in accordance with NYRL 854812.

     You should advise the internal advice applicant of this
decision and forward them a copy.

                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division