CLA-2 CO:R:C:F 950349 STB
Mr. T.O. Mittelstaedt
Mittelstaedt, Galaviz & Mylin
645 Battery Street
San Francisco, California 94111
RE: Revocation of New York Ruling Letter (NYRL) 856817
Dear Mr. Mittelstaedt:
The purpose of this letter is to revoke NYRL 856817, dated
October 26, 1990, which classified various miniature crocheted
hats from China. NYRL 856817 had been issued to you in response
to your October 1, 1990, request for a tariff classification
ruling.
FACTS:
In NYRL 856817, dated October 26, 1990, Customs classified
various miniature crocheted hats under subheading 9502.91.0000,
Harmonized Tariff Schedule of the United States Annotated,
(HTSUSA), the provision for dolls representing only human beings
and parts and accessories thereof, garments and accessories
thereof, footwear and headgear. The duty rate was given as 8% ad
valorem.
The hats range in size from 1-1/4 inches to 16 inches,
measured brim to brim. They are made of cotton, hand crocheted
doilies, stiffened to form the shape of hats. These hats have
many uses, including use as doll and toy hats, wall hangings and
other decorative furnishings, and as parts of any number of craft
kits.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that 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 relative
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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
then be applied.
In NYRL 856817, you were advised that the hats are
classifiable in Chapter 95, and particularly in subheading
9502.91.0000, HTSUSA; we will examine that classification. The
Explanatory Notes (EN's), which represent the official
interpretation of the tariff at the international level, offer
guidance in understanding the scope of the headings. The EN's
to Chapter 95 indicate that "this chapter covers toys of all
kinds whether designed for the amusement of children or adults."
The phrase "designed for the amusement of" is generally
understood to indicate the use of an article will be a factor
when classification in Chapter 95 is being considered.
Additional U.S. Rule of Interpretation 1(a), HTSUSA,
provides that, absent language to the contrary, the following
applies:
A tariff classification controlled by use (other
than actual use) is to be determined in accordance
with the use in the United States at, or immediately
prior to, the date of importation of goods of that
class or kind to which the imported goods belong
and the controlling use is the principal use.
Chapter 95, Note 3 states:
Subject to Note 1 above, parts and accessories
which are suitable for use solely or principally
with articles of this chapter are to be classified
with these articles.
Thus, to classify these items properly, it is necessary to
determine the principal use in the United States of these goods
as a class. As we noted supra, these hats have many uses, in
addition to possible use as doll accessories. The crocheted
structure and stiffness of these articles provides for
obviously decorative items, which consumers may be understandably
inclined to use as such. It is our determination, and this fact
has become more apparent over time, that these hats are not
solely or principally used as doll accessories. Note that this
determination concerns these hats as a class of goods; the
particular use made of the hats you imported, and received a
classification for in NYRL 856817, does not affect the
determination reached in this ruling.
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Heading 6304, which provides for other furnishing articles,
encompasses goods such as those at issue: these goods are
intended to decorate the home, and are not more specifically
provided for under another heading of the HTSUSA. The EN's state
that heading 6304 includes furnishing articles of textile
materials, for use in the home. The crocheted hats at issue are
made of crocheted cotton, which is stiff and forms a flat surface
on one side, which makes them suitable for hanging or resting on
a table or similar surface. In addition, the crocheted structure
of the articles makes them especially suitable for decorative use
alone or with the addition of flowers, ribbons and bows. See
also, Headquarters Ruling Letter (HRL) 950129, dated December 16,
1991, and HRL 088190, dated January 23, 1991, (both of which
reach similar results concerning similar merchandise).
HOLDING:
The miniature crocheted hats are classified in subheading
6304.91.0020, HTSUSA, the provision for other furnishing
articles, excluding those of heading 9404, other, knitted or
crocheted, of cotton. The tariff rate is 11.5% ad valorem and
the textile category is 369.
This notice should be considered a revocation of NYRL 856817
pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 856817 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions in merchandise of this type, NYRL 856817 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division