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HQ 950263

December 2, 1991

CLA-2 CO:R:C:T 950263 PR

CATEGORY: CLASSIFICATION

TARIFF NO.:

S. Castro
Columbia Shipping Inc.
138-01 Springfield Blvd.
Jamaica, New York 11413

RE: Classification of Textile Rosettes

Dear Sir or Madam:

This is in reply to your letter of August 1, 1991, on behalf of Sparkle Sportswear, Inc., concerning the classification of textile rosettes. Our ruling on the matter follows.

FACTS:

Three samples were submitted. Each consists of small (4 millimeter wide) ribbon formed into the shape of a flower with two green leafs. Two of the flowers, one white and one blue, measure approximately 1 centimeter across, while the third (pink), is approximately 1 inches across. The rosettes will be made from either cotton or man-made fiber narrow fabrics.

ISSUE:

The issue presented is whether the instant merchandise is classifiable under provisions for clothing accessories, or parts of garments or of clothing accessories, in Heading 6217, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or in Heading 6307, HTSUSA, which provides for other made up textile articles.

LAW AND ANALYSIS:

Imported goods are classifiable according to the General Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule of the United States (HTSUSA). GRI 1 provides that for legal purposes, classification shall be determined according to the terms of the headings in the tariff and according to any pertinent section or chapter notes. It appears that GRI 1 governs the classification of the subject merchandise. "Parts" provisions are, in essence, provisions which are governed by the use of merchandise. In this regard, Additional U.S. Rule of Interpretation 1(a), HTSUSA, provides that in the absence of context to the contrary,

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.

Accordingly, the classification of merchandise under a provision for parts of apparel is dependent on the principal use of the class or kind of merchandise to which that article belongs.

The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (for the 4 digit headings and the 6 digit subheadings), state that Heading 6217 includes, among other things, "fallals of various kinds (such as rosettes, bows, ruches, frills and flounces)" (at page 860). However, it has been suggested that this may be in conflict with the statement in the Explanatory Notes for Heading 6307, that "Rosettes (e.g. those awarded at competitions), other than those for garments" are classifiable in Heading 6307. (at page 868)

We see no conflict between the two statements in the Explanatory Notes. The explanatory note for Heading 6307 is prefaced by the statement that "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature." (at page 867) Accordingly, rosettes, of the kind here involved, are included in Heading 6307 only if they are not properly classifiable in any other heading.

In order for fallalery (including rosettes) to be classifiable in Heading 6217, it must be used as clothing accessories, or as parts of garments or of garment accessories. However, applying the statutory U.S. Rule of Interpretation 1(a), only fallalery belonging to a class of goods principally used as accessories or as parts of garments or parts of accessories is classifiable in Heading 6217.

Our Chief, National Import Specialist Branch 3, New York Seaport, has advised this office that the subject merchandise belongs to a class or kind of merchandise which has multiple uses in addition to being used on apparel (packaging, Christmas cards, dolls, decorations, etc.).

In Customs Headquarters Ruling Letter (HRL) 086365, dated June 20, 1990, this office ruled on the classification of merchandise very similar, if not identical, to the instant merchandise. In HRL 086365 we stated that the evidence was sufficient to find that the merchandise had a wide range of uses and that "the principal use of these items as decoration on garments has not been established." Accordingly, the merchandise which was the subject of HRL 086365 was classified in Heading 6307, HTSUSA.

There has been no evidence or information submitted to this office which adds to what was considered when HRL 086365 was issued. Therefore, the merchandise which is the subject of this ruling, and which belongs to the same class or kind of merchandise which was ruled upon in HRL 086365, is also classifiable in Heading 6307.

HOLDING:

The sample rosettes, whether made from cotton or man-made fiber fabrics, are classifiable under the provision for other made up articles of textile fabric, in subheading 6307.90.9490, HTSUSA, with duty, as products of India, at the rate of seven (7) percent ad valorem.

Sincerely,

John Durant, Director

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