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HQ 953062

March 8, 1993

CLA-2 CO:R:C:F 953062 GGD


TARIFF NOS.: 9505.10.1500, 9505.90.4000, 6307.90.9986, 5806.39.3020, 5609.00.3000

Ms. Rosalie Althoff
P.O. Box 20, Highway 52 South
Cannon Falls, Minnesota 55009-0020

RE: Five Garlands

Dear Ms. Althoff:

This letter is in response to your inquiry of October 26, 1992, concerning the tariff classifications of the five separate garlands identified above, which have been, and/or will be imported from Taiwan or China, by Midwest Importers of Cannon Falls, Inc. A sample of each item was submitted with your inquiry.


The articles at issue are five garlands, each referred to and sold as a "CHRISTMAS TIME GARLAND," and individually identified by the following item numbers and descriptions:

Item no. 7267-9, which is described as a paper wired plaid garland, measures 8 feet by 2-1/4 inches, is red, green, yellow, black, and brown in color, and has wire enclosed within the paper on its borders.

Item no. 1664-3, which is described as a fabric gold trimmed burgundy garland (of artificial fibers), measures 8 feet by 2-1/2 inches, is burgundy in color, is hemmed at each end, and has wire sewn into its golden borders.

Item no. 5496-6, described as a burgundy green gold garland, is a braided cord of artificial fibers in three colors, measuring 1/2 inch in diameter by 8 feet, including its unbraided, tassel ends.

Item no. 2834-1, described as a wood Santa head garland, is an 8 foot string of wooden beads, essentially red, green, beige, and white in color, measuring approximately 1/2 inch in diameter, with every sixth bead being twice as large, and painted to represent Santa's head, cap, and beard.

Item no. 08996-5, which is described as a gold wired fabric garland, measures 25 feet by 2 1/2 inches, is comprised of metalized fabric (not hemmed), is translucent metallic gold in color, and has wire sewn into its borders.


Whether the garlands are classifiable in heading 9505, as festive articles; in heading 5806, as articles of other narrow woven fabrics; in heading 5609, as articles of yarn, cordage, or rope; or in heading 6307, as other made up textile articles.


Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

Heading 9505, HTSUSA, provides for, among other items, festive, carnival, and other entertainment articles. The EN to 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....

In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole:

1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an item is not dispositive of its classification and, consequently, does not transform an item into a festive article.

It is Customs position that certain types of garlands may be classified as traditional, festive articles (See Headquarters Ruling Letter (HRL) 950999, issued April 16, 1992). The subject five garlands are made of non-durable material. Customs considers articles such as these, to be made of non-durable material when they are not designed for sustained wear and tear, and are not purchased for their extreme worth or value (as would
be decorative, yet costly pieces of art or crystal). In addition, the primary function of each of the five items is decorative, as opposed to utilitarian.

However, upon examination of each article as a whole, it is apparent that three of the five garlands (item nos. 1664-3, 5496-6, and 08996-5) are not traditionally associated with or used for the particular festival of Christmas. On the contrary, these three items have potentially diverse functions throughout the year as, for example, home decoration (for furniture, curtains, lamps, window shades), apparel (for hats, blouses, etc.), and gift wrapping. Since item nos. 1664-3, 5496-6, and 08996-5, cannot be classified as festive articles, they must be classified elsewhere.

Subheading 9505.10 includes articles for Christmas festivities. At the eight digit subheading level, subheading 9505.10.15 covers Christmas ornaments comprised of wood. To qualify as a Christmas ornament, Customs looks to the following three criteria:

1. that the item is advertised and sold as a Christmas tree ornament;

2. that there is some method, generally a loop attached to the top, to hang the item on a tree; and

3. that the item is not too big or too heavy to be hung or attached to a tree.

It is apparent that item no. 2834-1, the wooden beaded Santa garland, meets these criteria and is properly classified as a Christmas ornament in subheading 9505.10.15. On the other hand, due to its paper composition, and considerable tensile strength, the paper wired plaid garland (item no. 7267-9) is ill-suited for hanging on a Christmas tree. This tightly wound festive article is properly classified in subheading 9505.90.40, HTSUSA, the provision for confetti, paper spirals or streamers.

With respect to item no. 1664-3, the fabric gold trimmed burgundy garland, heading 6307 provides for other made up textile articles. Note 7(c) to Section XI, HTSUSA, states that the expression "made up" means "[h]emmed or with rolled edges...." Notes 1 and 2 to chapter 63, HTSUSA, states that subchapter 1 (headings 6301 through 6307) applies only to made up articles of
any textile fabric, and does not cover goods of chapters 56 to 62. Subheading 6307.90.9986, covers other made up articles (other than towels, textile shells, and national flags), and is the proper classification for this made up article.

With respect to item no. 08996-5, heading 5806 provides for narrow woven fabrics. Subheading 5806.39.3020, covers other narrow woven fabrics of metalized yarn, and is the proper classification for the gold wired fabric garland.

Finally, with respect to item no. 5496-6, the burgundy, green, gold garland, heading 5609 provides for articles of yarn, cordage, rope or cables. Such articles, when comprised of man- made fibers, are classified in subheading 5609.00.3000, which is the proper classification for item no. 5496-6.


The wood Santa head garland is classified in subheading 9505.10.1500, HTSUSA, as "Festive, carnival or other entertainment articles,...Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood." The general column one rate of duty is 5.1 percent ad valorem.

The paper wired plaid garland is classified in subheading 9505.90.4000, HTSUSA, as "Festive, carnival or other entertainment articles,...Other: Confetti, paper spirals or streamers...." The general column one rate of duty is 4 percent ad valorem.

The fabric gold trimmed burgundy garland is classified in subheading 6307.90.9986, HTSUSA, as "Other made up articles,...: Other: Other: Other: Other: Other." The general column one rate of duty is 7 percent ad valorem.

The gold wired fabric garland is classified in subheading 5806.39.3020, HTSUSA, textile category 229, as "Narrow woven fabrics,...: Other woven fabrics: Of other textile materials: Other: Other: Of metalized yarn." The general column one rate of duty is 3 percent ad valorem.

The burgundy, green, gold garland is classified in subheading 5609.00.3000, HTSUSA, as "Articles of yarn...cordage, rope or cables...: Of man-made fibers." The general column one rate of duty is 9 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 applicable to textile merchandise, 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.


John Durant, Director

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