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NY 852220


May 24 1990

CLA-2-63:S:N:N3G:345 852220

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8500

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a holiday banner from China.

Dear Mr. Shoichet:

In your letter dated May 4, 1990, on behalf of Avon Products, Inc., New York, you requested a tariff classification ruling.

The sample submitted is a holiday banner, style PP# 86517. It is composed of 100 percent polyester, woven fabric and measures approximately 29 5/16 inches long by 20 3/4 inches wide with two wooden poles which are joined together at the center by a plastic cap and inserted through the top. Attached is a braided textile cord for hanging. One side is depicting the face of Santa Claus. The sample will be returned as requested.

You contend that the submitted sample be classifiable under subheading 9505.10.50, Harmonized Tariff Schedule of the United states (HTS), which provides for festive, carnival or other entertainment articles...articles for Christmas festivities and parts and accessories thereof: Other, other. When determining whether an item can be considered for classification in Heading 9505, it is Customs' position that an article, by its shape, design, ornamentation and appropriate use in connection with a recognized festive holiday is an article that falls under Heading 9505. For the most part, the items have no function, but are decorative in nature.

Because 9505 is a use provision, the additional U.S. Rules of Interpretation must be reviewed. That rule states:

In the absence of special language or context which otherwise requires--
(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use:

The instant product may have the design or ornamentation appropriate for use during a specific holiday. However, banners, as a class or kind, are not specifically holiday related. Banners, as a class or kind, are used all year long, and have a wide variety of motif. They should be classified under one heading appropriate for the class of merchandise.

The applicable subheading for the holiday banner will be 6307.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Wall banners. of man-made materials. The rate of duty will be 11.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director

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