CLA-2 CO:R:C:T 950368 JS
Dale Wilson
DFM International, Inc.
130 Produce Ave., Suite H
S. San Francisco, CA 94080
RE: Crocheted hats; decorative use; classifiable as other
furnishing articles, heading 6304, HTSUSA
Dear Mr. Wilson:
This is in reference to your letter of August 5, 1991, on
behalf of Wang's International Inc., requesting classification of
various crocheted hats under the Harmonized Tariff Schedules of
the United States Annotated (HTSUSA).
FACTS:
Samples of the merchandise at issue were provided for our
inspection. These consisted of five crocheted hats, ranging in
size from the largest, which has a brim measuring 11 1/2 inches
in diameter, to the smallest, which measures 2 inches in
diameter. Each of the hats is crocheted with 100 percent cotton
yarn, which is then shaped and stiffened to form a crown and
brim.
You state that these hats are intended for use as household
decorations, and not human wear. You also indicate that, after
the hats are decorated, they may be displayed on walls and tables
and other areas of the house.
ISSUE:
What is the classification of crocheted hats to be used for
decoration in the home.
LAW AND ANALYSIS:
The dimensions of this merchandise, as well as your
statement that these goods are not intended for human wear,
disqualify heading 6505 from consideration, since that heading
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provides for hats and other headgear (emphasis added). The terms
of this heading therefore indicate that the hats provided for
must be capable of being worn on one's head. The samples before
us are not capable of such use due to the small size of their
crowns. Moreover, since an alternative consideration for
classification is subheading 9502.91, which provides for dolls'
hats, another disqualification potentially applies in light of
Chapter 65 note 1(c), which states that the chapter does not
cover dolls' hats, other toy hats or carnival articles of Chapter
95.
Thus, the alternative headings to be considered for the
classification of this merchandise are heading 9502 and heading
6304, which provides for other furnishing articles. Subheading
9502.91, in particular, provides for parts and accessories of
dolls, including footwear and headgear. The General Explanatory
Notes for Chapter 95 posit that each of the headings of the
chapter also cover identifiable parts and accessories of articles
of the chapter, which are suitable for use solely or principally
with those articles. In addition, the Explanatory Notes for this
heading reiterate that hats for dolls are considered doll
accessories, and are therefore included.
However, two conditions prevent classification of these hats
under heading 9502. First, assuming that these goods are usable
as dolls' hats, we find that they are also capable of use as a
household decoration. Therefore, these goods are not "solely or
principally used" as doll accessories in accordance with the
General Explanatory Note, and no evidence has been presented to
support classification of this merchandise as headgear for dolls;
indeed, your statement that these goods are intended for
decorative use in the home, distinguishes these "hats" from the
goods of subheading 9502.91, HTSUSA.
However, 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
Explanatory Notes, which constitute the official interpretation
of the tariff at the international level, state that heading 6304
include furnishing articles of textile materials...for use in the
home...including wall hangings. The crocheted hats at issue are
made of crocheted cotton, which is stiff and forms a flat surface
on one side, which makes it suitable for hanging or resting on a
table or similar surfaces. In addition, the crocheted structure
of the article makes it especially suitable for decorative use
alone or with the addition of flowers, ribbons and bows.
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HOLDING:
The merchandise at issue is classified under subheading
6304.91.0020, which provides for other furnishing articles,
excluding those of heading 9404: knitted or crocheted, of cotton,
textile category 369, and dutiable at the rate of 11.5 percent ad
valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 your client 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 for inspection at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division