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HQ 086144


February 15, 1990

CLA-2 CO:R:C:G 086144 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, NY 10004

RE: Paper towel holder; modification of NYRL 846734

Dear Mr. Shoichet:

This is in reply to your letter dated December 7, 1989, on behalf of your client Avon Products, Inc., in which you requested a reconsideration of New York Ruling Letter (NYRL) 846734, dated November 24, 1989.

FACTS:

The merchandise in question is described as a "Country Granny" paper towel holder (style no. 78576) and is intended to resemble an elderly woman in period costume. The article consists of a wooden rod designed to accommodate a roll of paper towels, attached to which, or "holding" the rod is a "Granny" figure wearing a full length lace trimmed skirt, lace trimmed blouse and ruffled bonnet. The dress and bonnet are made from 65 percent polyester, 35 percent cotton fabric. The upper torso of the figure is reinforced with plastic and padded with approximately 1/4 inch of polyester stuffing. The head and face of the figure are stuffed with polyester while the face itself is made from a polyester knit material upon which features (eyes, mouth, chin) are painted. The sample also has painted hair and a painted pince-nez; however, you state that the imported article will be finished with acrylic hair and plastic glasses.

ISSUE:

Whether the article in question was properly classified as an other furnishing article of subheading 6304.93.0000, HTSUSA, or whether the article should instead be classified as an other made up article of subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The Explanatory Note to heading 6304, other furnishing articles, provides in pertinent part:

This heading covers furnishing articles of textile materials...for use in the home....

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads...; cushion covers; loose covers for furniture, antimacassars; table covers...; mantlepiece runners; curtain loops; valances....

The "Country Granny" paper towel holder is not ejusdem generis with the articles listed above. While heading 6304 is not confined to the articles specifically enumerated in the Explanatory Notes, it is Customs' view that the scope of 6304 is not so broad as to encompass goods such as the towel holder under consideration, which is more properly akin to a novelty item than to a furnishing.

Moreover, Customs has previously ruled that articles which can be hung like a wall hanging but which have a use separate and apart from their decorative value are not classifiable in heading 6304. See Headquarters Ruling Letters 085014 of August 25, 1989, and 083203 of November 17, 1989. As the article in question is designed to hold paper towels it has a use which is separate and apart from its decorative value. Consequently, it is not classifiable in heading 6304.

Heading 6307, HTSUSA, is a residual category encompassing a broad range of articles not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. Since there is no more specific heading within the HTSUSA which would incorporate the article in question, the "Country Granny" paper towel holder is covered by heading 6307, HTSUSA.

HOLDING:

The article in question is classifiable in subheading 6307.90.9050, HTSUSA, under the provision for other made up articles, other, other, other, and is dutiable at 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.

Pursuant to section 177.9 of the Customs Regulations (19 CFR 177.9), NYRL 846734 of November 24, 1989, is modified in conformity with the foregoing.

Sincerely,


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