HQ 087130: Request for Further Review of Protest 3801-9-00-2962, datedNovember 17, 1989, Concerning Honeycombs and Bells

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 087130

                       September 10, 1990

CLA-2 CO:R:C:G  087130   ALS

CATEGORY: Classification

TARIFF NO.:  9505.90.4000, HTSUS

District Director of Customs
Patrick V. McNamara Building
477 Michigan Avenue
Detroit, Michigan 48266

RE:  Request for Further Review of Protest 3801-9-00-2962, dated
November 17, 1989, Concerning Honeycombs and Bells

Dear Mr. Morandini:

     This ruling is on the protest that was filed against your
decision in the liquidation of September 1, 1989.

FACTS:

     The articles under consideration are honeycombs and bells
made from perforated tissue paper.  They open up to form three
dimensional objects and may be hung or stood up to be used as
party decorations.  This particular type of decoration is usually
associated with weddings, showers or anniversaries.

ISSUE:

     The articles were classified under the provision for
festive, carnival or other entertainment articles: confetti,
paper spirals or streamers, party favors and noisemakers under
subheading 9505.90.4000, Harmonized Tariff Schedule of the United
States (HTSUS).  The protestor claims that the articles do not
meet the dictionary definition for streamers or party favors and
that they are neither parts nor accessories of such articles.
The protestant believes that the merchandise is properly
classifiable under subheading 9505.90.6000, HTSUS, which provides
for festive, carnival or other entertainment articles; other;
other.  The issue to be resolved is under which of the
subheadings the subject articles are classifiable.

                              - 2 -

LAW AND ANALYSIS:

     In considering this matter, we note that the classification
of merchandise under the HTSUS is governed by the General Rules
of Interpretation (GRI's) taken in order.  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings and any relative section and chapter notes.  In
reviewing the headings which might be applicable to the
merchandise we found that heading 9505, HTSUS, as previously
concluded by the protestant and your office is correct.  The
propriety thereof is confirmed by reference to the Explanatory
Notes to the Harmonized System, which represent the opinion of
the international experts as to the classification of
merchandise.  Explanatory Note (EN) 95.05 (A)(1) states that
decorations, such as festoons, garlands, chinese lanterns, etc.,
as well as articles made of paper fall within this provision.
These articles, as stated in the EN, are generally made of non-
durable material.

     We next analyzed the definitions referenced by the
protestant in support of its position.  While such definitions do
not specifically mention the merchandise at issue, we noted that
the definition for party favors includes decorative items.  We
also noted that while the subject articles are not specifically
mentioned within the provision for confetti, streamers, and
paper spirals, they are of the same class or kind of non-durable
party decoration and they are made of paper.

     We next considered the historical treatment of these
articles.  We noted several decisions under Tariff Schedules of
the United States (TSUS) dealing with similar articles (see
T.D.'s 56111(64), 56120(74), 56199(55), 56353(105), 56426(44) and
56490(87).  We specifically noted T.D. 56111(64) which covered
paper figures of maids, perforated for cut out, having a
honeycomb tissue bell like skirt.  These articles were classified
under item 737.50, TSUS, which covered confetti, paper spirals or
streamers, party favors and noisemakers.  We next compared this
language with the language of subheading 9505.90.40, HTSUS, and
found it to be virtually the same.  Since there is no indication
that it was intended that the language under the HTSUS was to be
interpreted differently than it was under the TSUS, we believe
that it is reasonable to conclude that this subheading governs
the classification of the subject articles.

                              - 3 -

HOLDING:

     The Articles under consideration are properly classifiable
under subheading 9505.90.40, HTSUS.  Accordingly, the protest
should be denied and a copy of this ruling should be attached to
the Form 19 Notice of Action furnished the protestor.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

6cc: A.D., New York Seaport
1cc: Regional Commissioner, North Central Region
2cc: Chief, C.I.E.
1cc: Regulatory Trade Programs Division


























087130    honeycombs and bells
ALSARASKY 9/7/90