CLA-2 CO:R:C:G 086761 CB
Mr. Gyula Ficsor
4342 Sunnybrook Drive
Kalamazoo, Michigan 49008
RE: Classification of two decorative bottle covers and doily
Dear Mr. Ficsor:
This is in reply to your letter of February 24, 1990, in
which you requested a classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), for
certain decorative bottle covers and doily from Hungary.
FACTS:
Samples #1 and #2 are decorative bottle covers with
traditional Hungarian folk art design. Sample #1 is manufactured
of felted wool (55%) and man-made fiber (45%) fabric . Sample #2
is manufactured of felted wool (40%), man-made fiber (20%) and
cotton (40%) fabrics.
Sample #3 is a coaster manufactured of felted wool and man-
made fiber fabric which has been cut into small circular patterns
and appliqued together to form a doily. The article is of a type
used to protect furniture wherever a person may sit while
drinking and place his glass onto the doily/coaster.
ISSUE:
Whether the subject merchandise is classifiable as other
furnishing articles in heading 6304, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
through 6. The systematic detail of the HTSUSA is such that
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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 relevant 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 be applied, taken in order.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The Explanatory Notes
to heading 6304, HTSUSA, provide that the heading covers
furnishing articles of textile materials for use in the home.
These articles include wall hangings, loose covers for furniture,
and table covers. The Explanatory Notes constitute the official
interpretation of the tariff schedule at the international level.
Customs has classified such items as food covers, tissue box
covers and coasters in heading 6304, HTSUSA. It is Customs
position that the subject bottle cover (Sample #1) and coaster
(Sample #3) are of the same class or kind as articles which fall
within heading 6304, HTSUSA, and are classifiable under this
heading.
Regarding Sample #2, we have an article which is
classifiable under two or more subheadings. The merchandise has
a 40% surface area of both wool and cotton. The wool portion is
classifiable in subheading 6304.99, HTSUSA, while the cotton
portion is classifiable in subheading 6304.92, HTSUSA. GRI 3(c)
provides that when two headings merit equal consideration, the
goods are classifiable under the heading which occurs last in
numerical order. The subject bottle cover is a peasant's dress.
The upper portion is wool and the skirt is cotton. Each
component plays an essential function in giving the merchandise
its shape. Thus, neither component clearly imparts the essential
character. Applying GRI 3(c) to the subject merchandise, Sample
#2 is classifiable under subheading 6304.99.6010, HTSUSA.
HOLDING:
The subject decorative bottle covers and coaster are
classifiable in subheading 6304.99.6010, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404,
other, not knitted or crocheted, other, of wool or fine animal
hair. The rate of duty is 6.4 percent ad valorem and the textile
category is 469.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) 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.
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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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division