HQ 955665: Menorah wall hanging is not a festive article, but afurnishing.

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 955665

                        February 10, 1994

CLA-2 CO:R:C:T  955665 HP

CATEGORY:  Classification

TARIFF NO.:   6304.93.0000

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, N.Y. 11514

RE:  Menorah wall hanging is not a festive article, but a
furnishing.

Dear Mr. August:

     This is in reply to your letter of November 18, 1993, to our
New York office.  That letter concerned the tariff
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a Menorah wall hanging,
produced in China.

FACTS:

     The merchandise at issue consists of a rectangle of nylon
taffeta with a plastic rod slipped through the top hem.  A cord
attached to the ends of the rod creates a means to hang the item. 
A nearly three dimensional image of a Menorah is on the textile
rectangle.  There are two pockets, which hold fabric "lighted
candles."  Thus, instead of needing to light a real candle,
children could place a textile "lighted candle" into the Menorah
each day of the holiday.

ISSUE:

     Whether the wall hanging is a festive article, a decorative
article, or an other made up article under the HTSUSA?

LAW AND ANALYSIS:

     Heading 9505, HTSUSA, provides for, inter alia, festive
articles.  In general, merchandise is classifiable in heading
9505 as a festive article when, as a whole, the item is of non-
durable material (i.e., neither designed for sustained wear and
tear nor purchased because of its extreme worth), functions
primarily as a decoration (i.e., is not primarily utilitarian),
and is traditionally associated or used with a particular
festival (e.g., stockings and tree ornaments for Christmas,
decorative eggs for Easter).  The motif of an item is not
dispositive of its classification and, consequently, does not
transform an item into a festive article.

     We find that the subject article is made of non-durable
material, is primarily decorative despite having pockets and
slots for storing and displaying colorful, textile "lighted
candles," but is not traditionally associated with the particular
festival of Chanukah.  A traditional Menorah functions as an
actual candle holder.  While the article bears a festive motif
(i.e., the image of a Menorah), the motif does not transform the
item into a festive article.  Accordingly, classification within
heading 9505, HTSUSA, would be incorrect.

     Heading 6304, HTSUSA, provides for furnishing articles.  The
Explanatory Notes (EN) to the Harmonized Commodity Description
and Coding System (Harmonized System) constitute the official
interpretation of the scope and content of the tariff at the
international level.  They represent the considered views of
classification experts of the Harmonized System Committee. 
Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153,
14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158
(Ct. Int'l Trade 1992).  While not treated as dispositive, the EN
are to be given considerable weight in Customs' interpretation of
the HTSUSA.  Boast, Inc. v. United States, No. 91-11-00793, slip
op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). 
It has therefore been the practice of the Customs Service to
follow, whenever possible, the terms of the Explanatory Notes
when interpreting the HTSUSA.  The EN to this heading, at page
864, states:

               This heading covers furnishing articles
          of textile materials, other than those of the
          preceding headings or of heading 94.04, for
          use in the home, public buildings, theatres,
          churches, etc., and similar articles used in
          ships, railway carriages, aircraft, trailer
          caravans, motor cars, etc.

               These articles include wall hangings and
          textile furnishings for ceremonies (e.g.,
          weddings or funerals); mosquito nets;
          bedspreads (but not including bed coverings
          of heading 94.04); cushion covers; loose
          covers for furniture, antimacassars; table
          covers (other than those having the
          characteristics of floor coverings - see Note
          1 to Chapter 57); mantlepiece runners;
          curtain loops; valances (other than those of
          heading 63.03).

     It is a longstanding Customs position that if an article can
be hung on a wall like a wall hanging and has a utilitarian
function separate and distinct from its decorative value, the
article cannot be classified under heading 6304, HTSUSA.  See HRL
083203 of November 17, 1989 (cow message center components
creating utilitarian function); HRL 086144 of February 15, 1990
(country granny paper towel holder); HRL 085014 of July 31, 1989
(gift wrap organizer).  HRL 088553 of November 6, 1991, furthered
this principle by holding that classes of articles ejusdem
generis with the articles cited by the Explanatory Note above,
although having utilitarian functions, are classified within
heading 6304 (crib safety tent).  

     It has been suggested that the pockets may be considered
functional because they hold the candles not in use.  We
disagree.  The pockets merely provide a temporary holding place
for the unused candles.  The article as a whole is purely
decorative in nature, although we recognize that even decorative
articles will have components which may marginally be described
as "utilitarian."  See HRL 952321 of October 27, 1992 (device to
hold and display barrettes); HRL 951967 of September 3, 1992
(greeting card holder).  Accordingly, the article is
appropriately classified within heading 6304, HTSUSA.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6304.93.0000, HTSUSA, textile
category 666, as other furnishing articles, not knitted or
crocheted, of synthetic fibers.  The applicable rate of duty is
10.6 percent ad valorem.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.

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

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                           Sincerely,



                      John Durant, Director
                   Commercial Rulings Division