United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083676 - HQ 0083791 > HQ 0083726

Previous Ruling Next Ruling


HQ 083726


June 15, 1989

CLA-2 CO:R:C:G 083726 JLJ, 835606

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.99.2000

Ms. Anna Hebrowska
Amerpol International, Inc.
107 Washington Street, 2nd Floor
New York, New York 10006

RE: Tariff classification of unfinished wall hangings- Reconsideration of New York letter 835606

Dear Ms. Hebrowska:

You requested a reconsideration of New York letter 835606 of January 23, 1989, which provided a tariff classification for certain unfinished wall hangings imported from Poland. You submitted samples along with your request.

FACTS:

New York letter 835606 of January 23, l989, held that certain unfinished wall hangings were classified under the provision for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: of vegetable fibers (except cotton), in subheading 6304.99.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), dutiable at the general rate of 12.8 percent ad valorem. Textile category number 899 applies to goods classified in this subheading.

Six samples were submitted. Sample A-1 is made of 55 percent linen and 45 percent cotton woven fabric. It is an unfinished wall hanging. The finished product is Sample A-2, which is a calendar towel. Sample B-1 is made of 100 percent linen woven bleached fabric. It is an unfinished wall hanging. The finished product is Sample B-2, a finished wall hanging entitled "Friendship Comes From a Loving Heart." Sample C-1 is made of 100 percent linen woven unbleached fabric. It is an unfinished wall hanging. The finished product is C-2, a finished wall hanging entitled "The Beauty of Life is Within Your Heart." Only the unfinished samples (A-1, B-1, C-1) are at issue, since the finishing is done within the United States. All the final products are calendars to be hung on walls.

ISSUE:

What is the HTSUSA classification of these unfinished items?

LAW AND ANALYSIS:

You argue that subheading 6304.99.2000, HTSUSA, is not the correct classificaton for these items, You argue that classification in subheading 6302.92.00, HTSUSA, under the provision for bed linen, table linen, toilet linen and kitchen linen, other, of flax, other, is correct because it is more specific and because it continues the rate of duty which applied to this merchandise under the Tariff Schedules of the United States (TSUS).

We note that, while the HTSUSA was intended to be revenue neutral in general, some HTSUSA duty rates may differ from the TSUS duty rates applicable to identical merchandise. There is no requirement that merchandise be classified under the HTSUSA tariff provision with the duty rate which most closely resembles that of the TSUS.

The Explanatory Notes for Heading 6302 states that "Articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse thick material, are not regarded as falling within the description 'kitchen linen' and are excluded." The unfinished wall hangings submitted are of a coarse, thick material. They are not similar to the tea towels and glass cloths given as exemplars of kitchen towels by the Explanatory Notes.

The Explanatory Notes for Heading 6304 state that "This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 9404....These articles include wall hangings ...." Inasmuch as the instant textile articles are unfinished calendars which hang on the wall and which are wall hangings for tariff purposes, Heading 6304 is appropriate for the instant merchandise.

HOLDING:

The instant unfinished wall hangings are classified in subheading 6304.99.2000, HTSUSA. NYRL 835606 is affirmed.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: