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HQ 083203

November 17, 1989

CLA-2 CO:R:C:G 083203 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304; 6307.90.9050

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10048

RE: Classification of Cow Message Center

Dear Mr. Shoichet:

This is in response to your letter of October 25, 1988, wherein you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of merchandise described as a cow message center. A sample was submitted with your request.

FACTS:

The product in question is a polyester-filled textile article shaped to resemble a cow and measures approximately seven inches in length by six inches in height. Attached to the "cow" are a small note pad and pencil, as well as a twisted cord which enables the article to be hung.

ISSUE:

Whether the constituent parts of the cow message center should be classified separately, or rather, whether the message center should be treated as a set for tariff purposes?

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 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 items in a set put up for retail sale, the headings are to be regarded as equally specific in regard to those goods. In this instance, although the cow, note pad and pencil are sold as a set, they are also described individually by headings 6307, 4820 and 9609, HTSUSA. No one of these headings, however, describes the message center in toto. Here, the components are put up together to meet a particular need. The pencil and paper are used for taking messages while the cow provides a convenient and decorative place in which to store the paper and pencil.

In such a case, GRI 3(b) provides that goods are to be classified as if they consisted of the material or component which gives them their essential character. That which determines essential character varies between different goods. Nevertheless, factors to consider include the nature of the material or component, its bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods.

Examining each component in turn, we note first that the pencil is small, measuring about 4 1/2 inches in length. Within a relatively short time it will have to be replaced, given even minimal use. The same is true of the note pad which has only a limited supply of paper. In contrast, the cow can and almost certainly will be re-used with replacement pencil and paper. Since it is the cow which remains the permanent feature of the message center, we are of the opinion that is this article which comprises the set's essential character.

Having determined that it is the textile cow which imparts the set's essential character, it remains to be determined whether the cow message center should be classified in heading 6304 or heading 6307 of the HTSUSA.

Heading 6304, HTSUSA, covers other furnishing articles, excluding those of heading 9404. The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The Explanatory Note to heading 6304 states in relevant part that

[t]his heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04....

These articles include wall hangings and textile furnishings for ceremonies...mosquito nets...bedspreads...cushion covers, loose covers for furniture, antimacassars; table covers...mantlepiece runners; curtain loops; valances....

Although it can be hung on a wall, the cow message center is not ejusdem generis with the articles cited by the Explanatory Notes. As we stated in HRL 085346:

Our position is that if an article can be hung like a wall hanging but has a use separate and apart from its decorative value it cannot be classified under heading 6304.

The article in question is designed to hold a note pad and pencil and therefore serves a practical purpose separate and apart from whatever decorative value it may have. Thus it cannot be considered a furnishing within the meaning of heading 6304, HTSUSA.

Heading 6307, HTSUSA, covers other made up articles, including dress patterns. The Explanatory Note to heading 6307 states that the heading
covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.

As indicated by its title, heading 6307, HTSUSA, encompasses a broad range of textile articles, For example, the Explanatory Notes cite such diverse articles as rosettes, packing cloths, tennis racket covers, laundry bags and banners. There is no more specific heading within the HTSUSA which would incorporate the cow message center. Consequently, we believe the article falls within the residual provision of heading 6307, HTSUSA.

HOLDING:

The cow message center is classified under subheading 6307.90.9050, HTSUSA, under the provision for other made up articles, including dress patterns; other; other; other. It is subject to duty at a rate of 7 percent ad valorem.

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 Operations Division

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