CLA-2 CO:R:C:T 952389 jb
TARIFF: 6304.99.6010; 6307.90.9986; 6304.92.0000; 4202.22.8060;
6307.90.9986
Mr. William C. Cain
Cain Customs Brokers, Inc.
Progreso Int'l Bridge
P.O. Box 10
Progreso, TX 78579
RE: Request for classification of handmade products from Mexico;
qualification as Folklore articles; subheadings
6304.99.6010; 6307.90.9986; 6304.92.0000; 4202.22.8060;
6307.90.9986, HTSUSA
Dear Mr. Cain:
This letter is in response to your inquiry of July 22, 1992,
on behalf of your client, Carol Bell (DBA Carolyn Bell Imports),
requesting a classification ruling and information on whether the
submitted articles can be classified as folklore articles and
thus not subject to quota restraints or visa requirements.
Samples were submitted to this office for examination and will be
returned under separate cover.
FACTS:
The merchandise consists of handmade textile products from
the Chiapas and Oaxaca regions of Mexico. Five samples were
submitted as follows:
1. Sample F is a finished wall hanging composed of cotton
woven fabric and wool thread. It measures approximately
15-1/4 inches by 36-5/16 inches, exclusive of a 2-1/4
inch fringe at each end;
2. Sample G is a textile decoration composed of cotton woven
fabric and cotton thread. It measures approximately 16
inches by 34 inches. The edges are hemmed with a slight
running stitch;
3. Sample H is an unfinished wall hanging attached to two
wooden rods. The finished portion is composed of cotton
fabric with wool thread and the center is unfinished with
cotton thread running in the warp direction. The upper
rod has a loop which is used to hang the article;
4. Sample I is a purse composed of cotton woven fabric with
wool thread. It has a zipper closure and a crocheted
shoulder strap;
5. Sample J is a goat figurine textile article. It is
composed of burlap, goat hair and wool yarn.
ISSUE:
I. What is the proper classification for the articles at
issue?
II. Do the articles qualify as Folklore articles for purposes
of quota and visa exemption?
LAW AND ANALYSIS:
I. Classification
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is governed by the General Rules
of Interpretation (GRI). GRI 1 provides that classification is
determined according with the terms of the headings and any
relative section of chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining GRI will
be applied in the order of their appearance.
Sample F, referred to as a wall hanging, is classifiable in
subheading 6304.99.6010, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404, of wool or
fine animal hair.
Sample G is referred to as a textile decoration. It is
stated that this article will be used either as a wall hanging or
a runner. The competing provisions for this sample are heading
6304, HTSUSA, which provides for other furnishing articles,
excluding those of heading 9404, and heading 6307, HTSUSA, which
provides for other made up articles, including dress patterns.
This sample has a slight running stitch as a hem, finishing
the edges. It is different from Sample F in that in the latter,
the edge is finished with a fringe. This difference in the
finish results in the possibility that Sample G can have a
variety of uses other than as a wall hanging. For example,
Sample G could be used as a loose cover for furniture, or as a
cover for a cushion, or it could be folded and made into a
handbag.
In HQ 951372, dated April 24, 1992, Customs ruled on a
similar article. That ruling stated that when the item in
question has several possible uses, including uses which fall
beyond the parameters of heading 6304, HTSUSA, the item cannot
specifically be classified as a wall hanging. As such,
classification devolves to heading 6307, HTSUSA.
Since Sample G has other uses beyond the purview of articles
under heading 6304, HTSUSA, the more appropriate heading for this
article is 6307, HTSUSA. The article is classified in subheading
6307.90.9986, HTSUSA, which provides for other made up articles.
Exhibit H, similar to Sample F, is referred to as a wall
hanging. This article is composed of two parts: the finished
portion is constructed of cotton woven fabric with wool thread,
and the unfinished center portion is constructed of cotton thread
in the warp direction. If the chief weight of the article is
cotton, it is classifiable in subheading 6304.92.0000, HTSUSA,
which provides for other furnishing articles excluding those of
heading 9404, not knitted or crocheted, of cotton. If, on the
other hand, the chief weight of the article is wool, it is
classifiable in subheading 6304.99.6010, HTSUSA, which provides
for other furnishing articles, excluding those of heading 9404,
of wool or fine animal hair.
Sample I, referred to as a purse, is classifiable in
subheading 4202.22.8060, HTSUSA, which provides for inter alia,
handbags, with an outer surface of textile materials.
Sample J is referred to as a goat figurine and described as
a child's toy. In classifying articles as toys, Customs has been
consistent in its determination that toys must be designed and
constructed with "amusement" in mind. That is to say, the
appealability to children and the play value of the article must
be obvious. We are of the opinion that the sample goat figurine
does not qualify as a toy in heading 9503, HTSUSA. The
decorative or ornamental aspect of the figurine outweighs any
play value the article might display. Classification is thus in
subheading 6307.90.9986, HTSUSA, which provides for other made up
articles.
II. Qualification as Folklore Articles for Purposes of Visa and
Quota Exemption
Shipments of handloomed fabric, handmade articles made of
handloomed fabric and traditional folklore products of the
cottage industry are exempt from quota and visa requirements if:
1. they are a product of a country with which the U.S. has
both a bilateral and visa agreement which specifically
exempts such products; and
2. provided the foreign government has issued a proper and
correct exempt certification.
These agreements only waive the quota and visa requirements; they
do not waive the duty.
In order to qualify as exempt, the Committee for the
Implementation of Textile Agreements (CITA) has required that one
of the four conditions set forth below must be met by textile
articles exported from Mexico (See Federal Register, Vol. 53, No.
165, August 25, 1988):
1. Handloomed fabric
2. A handmade cottage industry product made of handloomed
fabric
3. A properly marked commercial sample shipment valued at
$250 or less
4. A particular traditional folklore handicraft textile
product or products which have been mutually agreed to
and so designated for exemption
As the submitted articles were not issued a proper and
correct exempt certification by the foreign government, all
articles, except Sample G and Sample J, are subject to quota and
visa requirements.
HOLDING:
The submitted articles, Samples F, G, H, I and J are
products of Mexico. As they are presently unaccompanied by an
exempt certificate, Sample F, Sample H, and Sample I are subject
to quota and visa requirements.
Sample F, the finished wall hanging, is classifiable in
subheading 6304.99.6010, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404, of wool or
fine animal hair. The applicable rate of duty is 6.4 percent ad
valorem and the textile category is 469.
Sample G, the textile decoration, is classifiable in
subheading 6307.90.9986, HTSUSA, which provides for other made up
articles, including dress patterns. The applicable rate of duty
is 7 percent ad valorem.
Sample H, the unfinished wall hanging, if in chief weight
cotton, is classifiable in subheading 6304.92.0000, HTSUSA, which
provides for other furnishing articles excluding those of heading
9404, not knitted or crocheted, of cotton. The rate of duty is
7.2 percent ad valorem and the textile category is 369.
If the chief weight is wool, it is classifiable in subheading
6304.99.6010, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404, of wool or fine animal
hair. The rate of duty is 6.4 percent ad valorem and the textile
category is 469.
Sample I, the textile purse, is classifiable in subheading
4202.22.8060, HTSUSA, which provides for handbags, with outer
surface of textile materials. The applicable rate of duty is 20
percent ad valorem and the textile category is 871.
Sample J, the goat figurine, is classifiable in subheading
6307.90.9986, HTSUSA, which provides for other made up articles,
including dress patterns. The rate of duty is 7 percent ad
valorem.
Please be advised that there is a countervailing duty order
on certain textile mill products from Mexico under Case number
C-201-405 (CIE N-208/84, dated February 22, 1989, Suppl. 40).
This order affects both Sample F, the finished wall hanging, and
Sample H, the unfinished wall hanging.
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 negotiations 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
internal issuance of the U.S. Customs Service which is updated
weekly and is available at the 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