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HQ 089084

June 13, 1991

CLA-2 CO:R:C:T 089084 JS


TARIFF NO.: 6304.92.0000

Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: Christmas decorations; wall hangings; classifiable other furnishing articles heading 6304, HTSUSA

Dear Ms. Brotman:

This is in reference to your letter of March 8, 1991, on behalf of McCrory Stores, requesting classification of hanging Christmas decorations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


Three samples of the merchandise at issue were submitted for our review. All three styles are comprised of an outer shell made of 100 percent cotton woven fabric. The center, which measures 10 inches in diameter, is stuffed with 100 percent polyester filling material, which gives it a quilted affect. The items have a two inch ruffled edge and self-fabric woven piping around the perimeter of the 10 inch center. A plastic ring is sewn onto the top edge of the back of each article.

Style no. 1001A depicts Santa with a reindeer; the background fabric is primarily a red and green holly print. Style no. 1001C depicts a Mr. and Mrs. Snowman. Mr.Snowman is holding a candy cane and Mrs. Snowman sports a red cape and a poinsettia in her hair. The background fabric has a holly print and the ruffle is green. Style no. 1001E depicts a duck with a Christmas wreath about its neck. "Happy Holidays" is printed above the duck against a poinsettia print background. The ruffle is red.


Whether the merchandise at issue are considered christmas decorations or wall hangings under other furnishing articles.



Classification of merchandise under the tariff is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined in accordance with the terms of the heading and any relevant section or chapter notes.

Heading 9505, HTSUSA, provides for, inter alia, festive articles, including articles for Christmas festivities. The subheadings add Christmas ornaments and nativity scenes. The Explanatory Notes (EN), the official interpretation of the tariff at the international level, states, in relevant part, that

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(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.

The items classifiable in heading 9505 tend to serve a decorative function. The merchandise at issue, although clearly decorative, are not items traditionally associated with Christmas, as are stockings and yule logs, etc. We interpret the language above as requiring that goods classifiable thereunder serve a customary usage and place in the Christmas holiday; goods simply printed or decorated in holiday colors or designs are not prima facie classifiable as festive articles under heading 9505, HTSUSA.

Thus, heading 6304, which provides for other furnishing articles, includes the goods at issue. EN 63.04 states that the heading covers furnishing articles of textile materials...for use in the home..., and that these articles include wall hangings and textile furnishings for ceremonies, among other things. Within heading 6304, however, two separate subheadings are potentially applicable to the present merchandise which contains both cotton and polyester material; subheading 6304.92 provides for non-knit articles of cotton, and subheading 6304.93 provides for non-knit articles of synthetic material.

GRI 6 states that


[f]or legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable.

Since the ornaments are made up of materials that are separately provided for in the Nomenclature under heading 6304, GRI 3(b) applies as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.

Explanatory Note VIII to GRI 3(b) states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

With respect to whether the cotton or polyester material imparts the essential character to the wall hangings, we note that the surface material (which is cotton) is printed, appliqued and in some instances, embroidered for visual appeal. The polyester filling, as far as we know, has no special characteristics which enhance the decorative display of these items. The polyester filling or its effect is not immediately discernable by viewing the item, and there are no facts to support any other important role. Therefore, it is Customs view that this merchandise must be classified as a cotton article.


For the reasons stated above, the merchandise at issue is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton, textile category 369, dutiable at the rate of 7.2 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available, we suggest the importer 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 for inspection 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, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The samples will be returned to you under separate cover, as requested.


John Durant, Director
Commercial Rulings Division

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