HQ 0084607 - Tariff Classification of a hanging storage unit - United States International Trade Commision Rulings

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HQ 084607

July 31, 1989

CLA-2 CO:R:C:G 084607

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9030

Mr. Paul Belo
KIDZ BIZ
K B Concepts
66 Pittsford Way
New Providence, New Jersey 07974

RE: Tariff Classification of a hanging storage unit

Dear Mr. Belo:

Your letter dated April 8, 1989, addressed to our New York office concerning the tariff classification of a hanging storage unit produced in Korea, has been referred to this office for a direct reply to you. A sample was submitted for examination.

FACTS:

The sample is a storage unit for a child's room. It has pockets sewn to a decorative face that allows for the storage of numerous small toys and other fun things. The unit is suspended by cords from two clips that fit over the top of a closet door. The face of the unit is comprised of 65 percent polyester and 35 percent cotton while the back is 100 percent nylon. The body is filled with polyurethane foam and the head with 100 percent polyester. The hanging clips are made of aluminum.

ISSUE:

Is the hanging unit considered a furnishing for tariff purposes?

LAW AND ANALYSIS:

Heading 6304, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for other furnishing articles, excluding those of heading 9404.

The Explanatory Notes to heading 6304 read as follows:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft,, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of heading 94.04): cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings-see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of heading 63.03).

The HTSUSA offers no definition as to what specific items are to be classified as furnishings except to note examples such as bed linens, table linens, toilet linens, kitchen linens, and other furnishings not provided for.

The hanging storage unit is not ejusdem generis with the articles listed in the above-cited Explanatory Notes to heading 6304 or to the examples enumerated in the HTSUSA. Specifically, the hanging storage unit is dissimilar in physical characteristics and use to those articles. Consequently, it cannot be considered a furnishing for tariff purposes.

HOLDING:

The hanging storage unit is classifiable under subheading 6307.90.9030, HTSUSA, as other made up articles of textile materials, other, with duty at the rate of 7 percent ad valorem.

Sincerely,

John Durant, Director

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