CLA-2 CO:R:C:G 088190 JS
James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: Decorative Textile Wall Hanging
Dear Mr. Bartee:
This is in reference to your letter of October 9, 1990,
requesting classification of a decorative textile wall hanging
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The sample at issue is a hat-shaped decorative article
measuring approximately 9 inches in diameter. The base of the
article is made up of cardboard covered with a printed fabric
which is 65 percent polyester and 35 percent cotton. A stuffed
protrusion, which forms the "crown," measures approximately 4 1/2
inches in diameter and 2 inches in height. This crown is filled
with 100 percent cotton fiber containing peach fragrance
granules. You state that the fragrance granules are made of
polyethylene foam-dipped peach fragrance extractor. However, we
note that there is little or no scent emitted by this particular
sample. A 2 inch lace trimming surrounds the crown, and a bow,
beaded string, and ribbons decorate the lower half of the
article. All the trimmings are made of polyester or some other
man-made material. The upper portion of the hat has a small hole
through which a ribbon loop, for hanging, is thread.
ISSUE:
What is the appropriate classification of a decorative wall
hanging that contains fragrance granules.
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 determined
according to the terms of the headings, and any relevant section
or chapter notes.
Your letter provided a breakdown by weight and value of the
component materials of this decorative article. It indicates
that the textile material (which includes the fabric covering,
stuffing material and trim) predominates over the paper cardboard
by both value and weight. Therefore, the item qualifies as an
article of textile and is properly considered for classification
within Section XI, HTSUSA.
Heading 6304 thereunder, provides for other furnishing
articles. The Explanatory Notes, the official interpretation of
the tariff at the international level, state, in relevant part,
that this heading includes furnishing articles of textile
materials for use in the home, and that these articles include
wall hangings. The construction of this item as well as
statements in your request letter indicate that this article is
intended as a wall hanging, which may also emit a fragrance to a
room in a home.
Please note that the presence of the fragrance particles are
not sufficient to direct classification of this article as a
sachet. The scented particles do not characterize the article,
since they are not strong enough to scent a drawer, closet or
room. In addition, the article's large size and extensive
trimmings further dictate its use as a decorative or display
item.
HOLDING:
The merchandise at issue is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted, of synthetic fibers, textile category 666, dutiable at
a rate of 10.6% ad valorem.
Due to the changeable nature of the statistical annotation
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 issuance
of the U.S. Customs Service, which is available for inspection at
your local Customs Office.
Sincerely,
John Durant, Director
Commercial Rulings Division