CLA-2 CO:R:C:G 088103 CC
Mrs. Barbara Jimenez V.
c/o Mrs. S.S. Katzenstein
400 East 52nd Street (Apt. 14F)
New York, NY 10022
RE: Classification of a multiple use hand embroidered article;
usable as a crib duvet cover, wall hanging or other
furnishing; classifiable in Heading 6304; GRI 3(c)
applicable
Dear Mrs. Jimenez V.:
This letter is in response to your inquiry of September 20,
1990, requesting the tariff classification of a multiple use hand
embroidered article. A sample was submitted for examination.
FACTS:
The submitted sample measures approximately 43 3/4 inches by
33 inches and is made of 100 percent woven cotton fabric. This
article is hand sewn and embroidered and is signed by an
individual Colombian artisan. The embroidered designs on the
front represent people, animals, houses, trees, and grass, as
well as other objects. On the back there are two overlapping
panels with button closure which permits insertion of a duvet.
There is a rod pocket at one side where a rod could be inserted
to hang this article on the wall. You state that the submitted
merchandise can be used as a wall hanging, a crib duvet cover, a
sofa throw, a baby carriage cover or a playpen accessory.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6302 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Heading 6304, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6302, HTSUSA, provides for bed linen, among other
articles. According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, Heading
6302 includes bed linen, e.g., sheets, pillow cases, bolster
cases, eiderdown cases and mattress covers. An Explanatory Note
to Heading 9404 states that duvet covers are classifiable in
Heading 6302. With its design features, including buttons on the
back and the opening, the submitted merchandise could be used as
a comforter or duvet cover. Consequently, we believe it is prima
facie classifiable in Heading 6302.
Heading 6304, HTSUSA, provides for other furnishing
articles. The Explanatory Notes state that Heading 6304 covers
furnishing articles of textile materials, other than those of
Heading 9404. These articles include wall hangings and textile
furnishings for ceremonies (e.g., weddings or funerals); mosquito
nets; bedspreads, (but not including bed coverings of Heading
9404); cushion covers; loose covers for furniture, antimacassars;
table covers (other than those having the characteristics of
floor coverings - see Note 1 to Chapter 57); mantlepiece runners;
curtain loops; valances (other than those of Heading 6303). With
its design features, including the rod pocket, the submitted
merchandise could be used as a wall hanging. In addition, as you
have stated, this article could be used as a small covering on a
sofa or in other ways as a furnishing article. Therefore the
submitted merchandise is also classifiable in Heading 6304.
Since classification in a single heading is not possible by
applying GRI 1, we must apply the remaining GRI's. GRI 3 states
that when, by application of rule 2(b) or for any other reason,
goods are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) 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.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
(c) When goods cannot be classified by reference to 3(a) or
3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration.
The submitted merchandise cannot be classified by applying
GRI 3(a) or GRI 3(b); therefore, GRI 3(c) is applicable.
Because Heading 6304 occurs last in numerical between those two
headings that equally merit consideration, the submitted
merchandise is classifiable in Heading 6304.
HOLDING:
The submitted merchandise is classified under subheading
6304.92.0000, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, not knitted or
crocheted, of cotton. The rate of duty is 7.2 percent ad
valorem, and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division