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HQ 089763


September 17, 1991

CLA-2 CO:R:C:F 089763 SLR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. James Shaw
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: Napkin Rings of Textile; Other Furnishing Articles of Heading 6304; Not Festive Articles of Heading 9505.

Dear Mr. Shaw:

This is in response to your letter of May 15, 1991, requesting the classification of various napkin rings under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples were forwarded with your request.

FACTS:

This ruling covers style numbers 81598, 89436, 89427, and 89429.

Style numbers 81598 and 89436 are napkin rings made of 100 percent polyester material. Style number 81598 is burgundy and green in color with an overlay of decorative gold plastic beads. Style number 89436 is white in color with an overlay of gold thread. Both styles also include a tassel which measures approximately 3-1/2 inches in length.

Style numbers 89427 and 89429 are napkin rings made of 100 percent polyester narrow fabric with a wire frame. Both styles are shaped like a bow with a loop on the back. One bow is gold in color, while the other is silver.

ISSUE:

What is the proper classification of the above-described merchandise under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

Heading 9505, HTSUSA, provides, in pertinent part, for "[f]estive, carnival or other entertainment articles." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to heading 9505 indicates 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.

Items classifiable as festive articles in heading 9505 tend to serve no other purpose than decoration.

The napkin rings at issue are not classifiable as festive articles in heading 9505, HTSUSA, since they serve a utilitarian, rather than decorative, function. Moreover, despite the incorporation of Christmas motifs, napkin rings are not traditionally affiliated with Christmas. The rings, therefore, must be classified elsewhere.

Chapter 63 provides for "[o]ther made up textile articles." Within chapter 63, heading 6304, HTSUSA, provides for "[o]ther furnishing articles." In Headquarters Ruling Letters 088401 of March 27, 1991 and 089445 of August 6, 1991, this office
classified textile napkin rings in heading 6304. Accordingly, the subject napkin rings are classifiable in heading 6304.

HOLDING:

The napkin rings as textile articles are classifiable in subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The textile category number is 666, and the applicable rate of duty is 10.6 percent ad valorem.

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 importation of this merchandise to determine the current status of any import restraints or requirements.

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 renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Pursuant to your request, the submitted samples will be returned to your office.

Sincerely,

John Durant, Director
Commercial Rulings Division

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