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HQ 965709




September 3, 2002

CLA-2 RR:CR:GC 965709 DBS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7018.90.50

Ms. Carol Krupskas
KAT Import Brokers
Airport Ind. Office Park, Bldg B4A
Valley Stream, NY 11581

RE: Ribbon with glass beads; NY I81421

Dear Ms. Krupskas:

This is in response to your letter of April 22, 2002, to the Director, National Commodity Specialist Division, New York, on behalf of The Horizon Group, requesting the classification a ribbon with glass beads attached, under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was referred to this office for reply. A sample was submitted. We regret the delay in responding.

FACTS:

The subject article is a green polyester ribbon 9 inches long and 1/4 inch wide with strands comprised of 7 glass beads strung together on twine or thread attached to each end of the ribbon by a knot of thread and glue. A few beads are strung into the ribbon, presumably to cover where the strand is attached to the ribbon. It may be used to decorate various articles such as a bottle or vase.

ISSUE:

What is the tariff classification of the instant article?

LAW AND ANALYSIS:
classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined 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.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics:

5806.32 Of man-made fibers:

5806.32.10 Ribbons

Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter:

7018.10 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares:

7018.10.50 Other

7018.90 Other:

7018.90.50 Other

The ENs to heading 7018, HTSUS, provide, in pertinent part:

This heading covers a range of widely diversified glass articles, most of which are used, directly or after further processing, for ornamental and decorative purposes.

These include:

(E) Various glass articles (other than imitation jewellery), obtained by assembling certain of the individual articles mentioned above [glass beads, et al], such as flowers, foliage and pearl ornaments for wreaths; fringes made of beads or bugles and intended for lampshades, shelves, etc.; blinds and portières made of glass beads or bugles, and table mats made similarly; rosaries made of glass beads or imitation precious or semi-precious stones.

The instant good is comprised of ribbon, strands of glass beads, and individual glass beads. There is no specific provision classifying this good as a whole. As such, the good is not classifiable according to GRI 1. GRI 2(b) directs goods consisting of more than one material or substance be classified according to the principles of GRI 3.

GRI 3(a) states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

As the instant article is described in part as ribbon of heading 5806, HTSUS, in part as an article of glass beads, of heading 7018, HTSUS, and individual glass beads, also of heading 7018, HTSUS, it is a composite good. We must therefore apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the good its essential character.

EN VIII to GRI 3(b) explains that "[t]he 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 the constituent material in relation to the use of the goods." Recent court decisions on the essential character for 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F. 3d 969 (Fed. Cir. 1997); Mita Copystar America, Inc. v. U.S., 966 F.Supp. 1245 (CIT 1997), rehear’g denied, 994 F. Supp. 393 (1998); Vista Int’l Packing Co. v. U.S., 890 F. Supp. 1095 (CIT 1995). See also Pillowtex Corp. v. U.S., 893 F. Supp. 188 (CIT 1997), aff’d 171 F. 3d 1370 (CAFC 1999).

As the strand of glass beads provides the fringe-like decoration when the article is attached to, for example, a bottle, we find the essential character to be provided by the fringe of glass beads. Accordingly, the instant article is classifiable in subheading 7018.90.50, HTSUS.

HOLDING:

The decorative article of glass beads attached to ribbon is classifiable in subheading 7018.90.50, HTSUS, which provides for “Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares and articles thereof other than imitation jewelry; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter: other: other.”

Sincerely,

Myles B. Harmon, Acting Director
Commercial Rulings Division

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