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HQ 083163


November 29, 1989

CLA-2 CO:R:C:G 083163

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.20; 6304.92.0000

Mr. Vincent Maffei
10114 Haddon Avenue
Pacoima, CA 91311

RE: Heraldic Embroidery

Dear Mr. Maffei:

This is in reply to your letter dated July 18, 1988, to our New York office, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of heraldic embroidery imported from Ireland.

FACTS:

The article in question is cotton felt fabric wall hanging on which is embroidered a family coat of arms. The embroidery is encased in a plastic frame.

ISSUE:

Whether the embroidered coat of arms has the essential character of an other made up textile article such that it should be classified in heading 6304, HTSUSA?

LAW AND ANALYSIS:

Under the HTSUSA, merchandise is classified in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relative section or chapter notes and, provided the headings do not otherwise require, according to the remaining GRIs.

GRI 3 provides for the treatment of articles which are, prima facie, classifiable under two or more headings. Under GRI 3(a), a more specific heading is preferred to those headings which are more general in nature. However, when two or more headings refer to part only of the materials contained in composite goods, the headings are to be regarded as equally specific in regard to the goods. In this instance, the frame and the felt embroidery are described individually by headings 3924 and 6304.

Heading 3924, HTSUSA, covers tableware...[and]...other household articles...of plastics. Subheading 3924.90.20 specifically provides for plastic picture frames.

Heading 6304, HTSUSA, covers other furnishing articles, excluding those of heading 9404. According to the Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, heading 6304 covers furnishing articles of textile materials for use in the home or public buildings, including wall hangings.

Here, the headings are regarded as equally specific, and therefore, classification proceeds according to GRI 3(b) which provides that goods are to be classified as if they consisted of the material or component which gives them their essential character. In this case, while the frame is more than mere trimming, it is nonetheless of secondary importance in relation to the textile embroidery. The selling point of the article in question is the family coat of arms which is embroidered on the cotton felt fabric. Consequently, it is our opinion that it is the textile component which gives the article its essential character.

The article in question has the essential character of a textile and is designed to be hung on a wall in either a home or a public building. Thus it is our opinion that the embroidered coat of arms at issue should be classified in heading 6304, HTSUSA.

HOLDING:

The heraldic embroidery is classifiable in subheading 6304.92.0000, HTSUSA, under a provision for other furnishing articles..., other, not knitted or crocheted, of cotton, and is dutiable at a rate of 7.2 percent ad valorem. The textile category is 369.

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 Customs Service, which 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, you should contact your 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

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