HQ 0088719 - Classification of "Minnehahas"; classifiable in Heading 6307 - United States International Trade Commision Rulings

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HQ 088719

May 29, 1991

CLA-2 CO:R:C:T 088719 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Mr. Mark R. Kittel
Attorney in Fact
Global Transportation Services, Inc.
7550 24th Avenue South, Suite 144
Minneapolis, MN 55450

RE: Classification of "Minnehahas"; classifiable in Heading 6307

Dear Mr. Kittel:

This letter is in response to your inquiry of January 25, 1991, on behalf of Mr. William Jones, requesting the tariff classification of "Minnehahas" from Taiwan or Hong Kong. A sample was submitted for examination.

FACTS:

The merchandise at issue is flat, is approximately 1 inch thick, measures approximately 16 inches by 24 inches, and is made of 100 percent acrylic knit pile fabric. It has features to make it appear like a duck, such as eyes, a bill, and feet. This merchandise also has a small bow sewn to the area representing the duck's forehead and has a loop sewn onto the back so it could be hung on a wall. There is a piece of yellow ribbon attached to each side that can be used to tie this article to a chair, and a piece of velcro-like material is fastened to the area representing the end of each arm.

You state that this article is designed as a plaything for children and also as a carrying pouch for various articles, such as diapers and pajamas for the child. Some of the importer's promotional literature that was submitted indicates that this merchandise can be used on a high chair, stroller, infant seat, nursery floor, or playroom wall.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6307?

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. 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).

Although the submitted merchandise could be used as a furnishing, it also could be used in a number of other ways in a variety of places. Therefore this merchandise is not specifically provided for in Heading 6304, HTSUSA. Instead, the submitted merchandise is classifiable in Heading 6307, HTSUSA, which provides for other made up articles.

HOLDING:

The submitted merchandise is classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, other, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to articles classified under this subheading.

The sample is being returned under separate cover.

Sincerely,

John Durant, Director

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