CLA-2 CO:R:C:G 087269 DRR
Mr. Joe Steinwinder, Jr.
Steinwinder Enterprises
P.O. Box 2819
Gulfport, Mississippi 39505
Re: Needlecraft article
Dear Mr. Steinwinder:
This is in reference to your letter dated April 12, 1990,
requesting the classification of needlework under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is represented by a sample of
hand needlecraft from China. The needlecraft consists of a
canvas material of 100 percent cotton scrim and 100 percent
wool thread, which constitutes the needlepoint flower designed
picture. By weight, the item is 80 percent wool and 20 percent
cotton. You state in your letter that the article is
unfinished at the time of importation and will be finished by
framing in the United States. You further state that the
principal use will be as a wall hanging.
ISSUE:
What is the classification of the needlework item at
issue?
-2-
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI),
taken in order. GRI 1 provides that classification shall be
according to the terms of the headings and any relative section
or chapter notes. Heading 6304, HTSUSA, provides for other
furnishing articles. Heading 6307, HTSUSA, provides for other
made-up textile articles.
The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff at the international
level. The Explanatory Notes to heading 63.04 indicate that
the provision covers furnishing articles of textile materials
for use in the home, public buildings, etc., including wall
hangings. The Explanatory Notes to 63.07 state that "This
heading covers made up articles of any textile material which
are not included more specifically in other headings of Section
XI or elsewhere in the Nomenclature."
In light of the fact that the article is unfinished at the
time of importation, it has the potential for numerous uses as,
for example, a wall hanging, a pillow, in an article of
furniture, such as a footstool or chair, or in an applique
for wearing apparel. Since the principle use of the article
cannot be determined at the time of importation, it is not
appropriately classifiable under heading 6304 as a wall
hanging.
HOLDING:
The needlecraft article at issue is classifiable under
subheading 6307.90.9590, HTSUSA, as other made up articles of
textile, with a duty rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D.,N.Y. Seaport
1 cc: CITA
D. Rimmer library/peh
087269