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HQ 955587

March 21, 1994

CLA-2 CO:R:C:F 955587 LPF


TARIFF NO.: 3926.40.0000

Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: Classification of plastic bow with flocking; Revocation of HRL 089892; Heading 3926, HTSUSA, articles of plastics, statuettes and other ornamental articles; Not 6307, other made up (textile) articles; Not 9505, festive articles; HRLs 953177, 954903

Dear Ms. Aldinger:

In Headquarters Ruling Letter (HRL) 089892, issued October 15, 1991, a flocked bow was classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have reviewed that ruling and have found it to be in error. The correct classification is as follows. Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed revocation of HRL 089892 was published on February 9, 1994, in the Customs Bulletin, Volume 28, Number 6.


The merchandise at issue is a flocked bow (style #91881) composed of plastic ribbon with flocking. It is held together at a center knot by a metallic covered wire tie which also serves to attach the bow to the article being decorated.


Whether the bow is classified in 3926 as other articles of plastics, 6307 as other made up textile articles, or 9505 as festive articles.


The General Rules of Interpretation (GRIs) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. Most imported 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 GRIs may then be applied. The Explanatory Notes (ENs) 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 GRIs.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The ENs to 9505 indicate 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 article is not dispositive of its classification and, consequently, does not transform an item into a festive article. Customs considers the bow to be made of non-durable material since it is not designed for sustained wear and tear, nor is purchased because of its extreme worth or value. In addition, the article's primary function is decorative, as opposed to, utilitarian.

However, when examining the bow, in its entirety, it is evident that it is not traditionally associated or used with the particular festival of Christmas. Because of its divergent functions throughout the year as, for example, home decoration and gift wrapping, the bow is not traditionally associated or used with the particular festival of Christmas. It is not ejusdem generis with those articles cited in the ENs to 9505, as exemplars of traditional, festive articles. The bow must be classified elsewhere.

The classification of articles composed of plastics and textile combinations, such as the bow, is governed by the legal notes to the HTSUSA. Specifically, the ENs to Chapter 39 indicate, in pertinent part, that:

[T]he classification of plastics and textile combinations is essentially governed by Note 1(h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59.

However, because the flocking portion of the bow neither qualifies as "nonwovens" or as "textile fabric" as referred to within these Section and Chapter Notes, the notes are not indicative of classification in this case. See Headquarters Ruling Letter (HRL) 953177, issued April 7, 1993, explaining that flock is not considered to be a fabric within the scope of Section XI.

A review of the other potential HTSUS headings indicates that the bow is comprised of a plastics material of chapter 39, specifically other plates, sheets, film, foil and strip of plastics, combined with textile materials, provided for within heading 3921. Accordingly, the bow is classifiable, pursuant to GRI 1, in heading 3926 which provides for other articles of plastics or materials of headings 3901 to 3914. Insofar as the bow is decorative and designed to adorn gifts and other similar articles, it is appropriately described by the terms of subheading 3926.40 as an ornamental article. See HRL 954903, issued September 13, 1993.


The flocked, plastic bow is classifiable in subheading 3926.40.00, HTSUSA, as "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles." The applicable rate of duty is 5.3 percent ad valorem.

HRL 089892 hereby is revoked.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR


Harvey B. Fox, Director
Office of Regulations

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