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HQ 085346


August 25, 1989

CLA-2 CO:R:C:G 085346 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Louis S. Shoichet, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Modification of HRL 085014 of July 31, 1989

Dear Mr. Shoichet:

This letter is to advise you that HRL 085014 of July 31, 1989, is being amended based on the following analysis.

FACTS:

HRL 085014 classified a textile gift wrap organizer under subheading 6304.92.0000, HTSUSA, as a wall hanging.

ISSUE:

Whether the gift wrap organizer should be classified under heading 6304, HTSUSA, or under heading 6307, HTSUSA.

LAW AND ANALYSIS:

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6304 state that:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 9404, for use in the home, public building, theatres, churches, etc, and similar articles used in
ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishing for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of heading 9404; cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings; mantlepiece runners; curtain loops; valances.

It is our opinion that the gift wrap organizer is not ejusdem generis with the articles listed in the above cited Explanatory Notes to heading 6304, HTSUSA. Specifically, the gift wrap organizer is dissimilar in physical characteristics and use to those articles.

We have held that a hanging storage unit and a shoe caddy were not classified as furnishing articles because they were not of a class or kind of articles listed in the Explanatory Notes to heading 6304. See HRL 084607 of July 31, 1989 and HRL 084025 of June 14, 1988. 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 gift wrap organizer is primarily designed to provide storage for gift wrap utensils and its secondary function is to serve as a decorative item to hang on the wall. Consequently, it cannot be considered a furnishing for classification purposes.

HOLDING:

The gift wrap organizer is classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other, and dutiable at the rate of 7 percent ad valorem.

HRL 085014 of July 31, 1989 is amended accordingly.

Sincerely,

John Durant, Director

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