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HQ 088103


January 25, 1991

CLA-2 CO:R:C:G 088103 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Mrs. Barbara Jimenez V. c/o Mrs. S.S. Katzenstein
400 East 52nd Street (Apt. 14F)
New York, NY 10022

RE: Classification of a multiple use hand embroidered article; usable as a crib duvet cover, wall hanging or other furnishing; classifiable in Heading 6304; GRI 3(c) applicable

Dear Mrs. Jimenez V.:

This letter is in response to your inquiry of September 20, 1990, requesting the tariff classification of a multiple use hand embroidered article. A sample was submitted for examination.

FACTS:

The submitted sample measures approximately 43 3/4 inches by 33 inches and is made of 100 percent woven cotton fabric. This article is hand sewn and embroidered and is signed by an individual Colombian artisan. The embroidered designs on the front represent people, animals, houses, trees, and grass, as well as other objects. On the back there are two overlapping panels with button closure which permits insertion of a duvet. There is a rod pocket at one side where a rod could be inserted to hang this article on the wall. You state that the submitted merchandise can be used as a wall hanging, a crib duvet cover, a sofa throw, a baby carriage cover or a playpen accessory.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 6302 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6304, 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 6302, HTSUSA, provides for bed linen, among other articles. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6302 includes bed linen, e.g., sheets, pillow cases, bolster cases, eiderdown cases and mattress covers. An Explanatory Note to Heading 9404 states that duvet covers are classifiable in Heading 6302. With its design features, including buttons on the back and the opening, the submitted merchandise could be used as a comforter or duvet cover. Consequently, we believe it is prima facie classifiable in Heading 6302.

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes state that Heading 6304 covers furnishing articles of textile materials, other than those of Heading 9404. 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 9404); 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 6303). With its design features, including the rod pocket, the submitted merchandise could be used as a wall hanging. In addition, as you have stated, this article could be used as a small covering on a sofa or in other ways as a furnishing article. Therefore the submitted merchandise is also classifiable in Heading 6304.

Since classification in a single heading is not possible by applying GRI 1, we must apply the remaining GRI's. GRI 3 states that when, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The submitted merchandise cannot be classified by applying GRI 3(a) or GRI 3(b); therefore, GRI 3(c) is applicable. Because Heading 6304 occurs last in numerical between those two headings that equally merit consideration, the submitted merchandise is classifiable in Heading 6304.

HOLDING:

The submitted merchandise is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of cotton. The rate of duty is 7.2 percent ad valorem, and the textile category is 369.

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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