CLA-2 CO:R:C:G 083726 JLJ, 835606
Ms. Anna Hebrowska
Amerpol International, Inc.
107 Washington Street, 2nd Floor
New York, New York 10006
RE: Tariff classification of unfinished wall hangings-
Reconsideration of New York letter 835606
Dear Ms. Hebrowska:
You requested a reconsideration of New York letter 835606
of January 23, 1989, which provided a tariff classification for
certain unfinished wall hangings imported from Poland. You
submitted samples along with your request.
FACTS:
New York letter 835606 of January 23, l989, held that
certain unfinished wall hangings were classified under the
provision for other furnishing articles, excluding those of
heading 9404: other: not knitted or crocheted, of other textile
materials: other: of vegetable fibers (except cotton), in
subheading 6304.99.2000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), dutiable at the general rate
of 12.8 percent ad valorem. Textile category number 899
applies to goods classified in this subheading.
Six samples were submitted. Sample A-1 is made of 55
percent linen and 45 percent cotton woven fabric. It is an
unfinished wall hanging. The finished product is Sample A-2,
which is a calendar towel. Sample B-1 is made of 100 percent
linen woven bleached fabric. It is an unfinished wall hanging.
The finished product is Sample B-2, a finished wall hanging
entitled "Friendship Comes From a Loving Heart." Sample C-1 is
made of 100 percent linen woven unbleached fabric. It is an
unfinished wall hanging. The finished product is C-2, a
finished wall hanging entitled "The Beauty of Life is Within
Your Heart." Only the unfinished samples (A-1, B-1, C-1) are
at issue, since the finishing is done within the United States.
All the final products are calendars to be hung on walls.
-2-
ISSUE:
What is the HTSUSA classification of these unfinished
items?
LAW AND ANALYSIS:
You argue that subheading 6304.99.2000, HTSUSA, is not the
correct classificaton for these items, You argue that
classification in subheading 6302.92.00, HTSUSA, under the
provision for bed linen, table linen, toilet linen and kitchen
linen, other, of flax, other, is correct because it is more
specific and because it continues the rate of duty which
applied to this merchandise under the Tariff Schedules of the
United States (TSUS).
We note that, while the HTSUSA was intended to be revenue
neutral in general, some HTSUSA duty rates may differ from the
TSUS duty rates applicable to identical merchandise. There is
no requirement that merchandise be classified under the HTSUSA
tariff provision with the duty rate which most closely
resembles that of the TSUS.
The Explanatory Notes for Heading 6302 states that
"Articles such as floor cloths, dish cloths, scouring cloths,
dusters and similar cleaning cloths, generally made of coarse
thick material, are not regarded as falling within the
description 'kitchen linen' and are excluded." The unfinished
wall hangings submitted are of a coarse, thick material. They
are not similar to the tea towels and glass cloths given as
exemplars of kitchen towels by the Explanatory Notes.
The Explanatory Notes for Heading 6304 state that "This
heading covers furnishing articles of textile materials, other
than those of the preceding headings or of heading
9404....These articles include wall hangings ...." Inasmuch as
the instant textile articles are unfinished calendars which
hang on the wall and which are wall hangings for tariff
purposes, Heading 6304 is appropriate for the instant
merchandise.
- 3 -
HOLDING:
The instant unfinished wall hangings are classified in
subheading 6304.99.2000, HTSUSA. NYRL 835606 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 083726
6cc: A.D. N.Y. Seaport (NIS-349)
JLJohnson:ph:6/15/89