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HQ 086881


June 14, 1990

CLA-2 CO:R:C:G 086881 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Mr. W.C. McGehee
Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: Classification of an "Autumn Potholder Set" - potholders and a wall hanging; classifiable in Heading 6304

Dear Mr. McGehee:

This letter is in response to your inquiry of March 7, 1990, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of an "Autumn Potholder Set." A sample was submitted for examination.

FACTS:

The submitted sample, designated by you as item 650102, consists of two potholders and a decorative hoop. The hoop includes a wooden hoop that is attached to a decorative circular piece of fabric, both of which are approximately 9 inches in diameter. The decorative fabric has a stuffed figure representing a turkey, fabric representing leaves, a ruffle, and backing. The wooden hoop has two small hooks. The potholders measure approximately 6 inches by 6 inches. They contain a loop at one corner and a design representing a turkey on the front.

According to your submissions, the composition of the decorative hoop is the following: the stuffing of the turkey is made of 100 percent cotton; the wing and body of the turkey, ruffle, and leaves are made of 35 percent rayon and 65 percent polyester; and the calico background, and the tails, head, and back of the turkey are made of 35 percent cotton and 65 percent polyester. The non-woven backing, for which no information was provided, was tested at a Customs laboratory and was found to be made mostly of polyester with some nylon.

According to your submissions, the composition of the potholders is the following: the front side is made of 100 percent cotton, the back side and piping are made of 35 percent rayon and 65 percent polyester, and the padding is made of 100 percent cotton.

You state that the hoop is designed to hang on the wall for decoration. The potholders could be hung on the hooks of the hoop. Also, you state that other articles, such as keys, could be hung on these hooks.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 6304, HTSUSA, or in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6304 covers furnishing articles of textile materials, other than those of Heading 9404, and includes wall hangings, among other articles.

Webster's Third New International Dictionary, Unabridged (1986) defines a wall hanging as "a drapery or tapestry hung against a wall for decoration." Although you state it may be used to hold keys or the potholders, the hoop appears to be primarily an article that is hung on the wall for decoration. Therefore, the hoop meets the definition of a wall hanging and is classifiable in Heading 6304.

In HRL 084854, dated June 27, 1989, we decided that textile potholders were classified in Heading 6304, HTSUSA. Therefore, the potholders at issue are classifiable in Heading 6304.

Since the hoop, as well as the potholders, is made up of different components and is classifiable under more than one subheading, we must look to GRI 3 to determine the applicable subheading. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character.

Either the stuffing of the turkey, made of cotton, or the outer shell of the hoop, in which polyester predominates by weight, determines classification at the subheading level. Clearly the outer shell imparts the essential character to the hoop. Therefore, it is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of synthetic fibers.

Each of the three fabrics - of the front, the back, and the padding - plays an important role in relation to the potholders at issue. The padding provides some insulation. The back fabric serves as the backing and provides additional insulation. The front fabric provides some decoration. We do not believe that any one of these three fabrics, by itself, imparts the essential character to the potholders at issue.

GRI 3(c) provides that when goods cannot be classified by reference to 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The subheading for cotton, 6304.92.0000, HTSUSA, and the subheading for polyester, 6304.93.0000, HTSUSA, equally merit consideration. Since the subheading for polyester occurs last in numerical order, the potholders are classifiable under subheading 6304.93.0000, HTSUSA.

Although we assume that the submitted potholders and hoop will be packaged and sold together, they are not classifiable as a set in accordance with GRI 3 since they are classified under the same subheading.

HOLDING:

The submitted potholders and hoop are classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of synthetic fibers. The rate of duty is 10.6 percent ad valorem, and the textile category is 666.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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