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HQ 950349

January 27, 1992

CLA-2 CO:R:C:F 950349 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020

Mr. T.O. Mittelstaedt
Mittelstaedt, Galaviz & Mylin
645 Battery Street
San Francisco, California 94111

RE: Revocation of New York Ruling Letter (NYRL) 856817

Dear Mr. Mittelstaedt:

The purpose of this letter is to revoke NYRL 856817, dated October 26, 1990, which classified various miniature crocheted hats from China. NYRL 856817 had been issued to you in response to your October 1, 1990, request for a tariff classification ruling.

FACTS:

In NYRL 856817, dated October 26, 1990, Customs classified various miniature crocheted hats under subheading 9502.91.0000, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), the provision for dolls representing only human beings and parts and accessories thereof, garments and accessories thereof, footwear and headgear. The duty rate was given as 8% ad valorem.

The hats range in size from 1-1/4 inches to 16 inches, measured brim to brim. They are made of cotton, hand crocheted doilies, stiffened to form the shape of hats. These hats have many uses, including use as doll and toy hats, wall hangings and other decorative furnishings, and as parts of any number of craft kits.

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied.

In NYRL 856817, you were advised that the hats are classifiable in Chapter 95, and particularly in subheading 9502.91.0000, HTSUSA; we will examine that classification. The Explanatory Notes (EN's), which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The EN's to Chapter 95 indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." The phrase "designed for the amusement of" is generally understood to indicate the use of an article will be a factor when classification in Chapter 95 is being considered.

Additional U.S. Rule of Interpretation 1(a), HTSUSA, provides that, absent language to the contrary, the following applies:

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.

Chapter 95, Note 3 states:

Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with these articles.

Thus, to classify these items properly, it is necessary to determine the principal use in the United States of these goods as a class. As we noted supra, these hats have many uses, in addition to possible use as doll accessories. The crocheted structure and stiffness of these articles provides for obviously decorative items, which consumers may be understandably inclined to use as such. It is our determination, and this fact has become more apparent over time, that these hats are not solely or principally used as doll accessories. Note that this determination concerns these hats as a class of goods; the particular use made of the hats you imported, and received a classification for in NYRL 856817, does not affect the determination reached in this ruling.

Heading 6304, which provides for other furnishing articles, encompasses goods such as those at issue: these goods are intended to decorate the home, and are not more specifically provided for under another heading of the HTSUSA. The EN's state that heading 6304 includes furnishing articles of textile materials, for use in the home. The crocheted hats at issue are made of crocheted cotton, which is stiff and forms a flat surface on one side, which makes them suitable for hanging or resting on a table or similar surface. In addition, the crocheted structure of the articles makes them especially suitable for decorative use alone or with the addition of flowers, ribbons and bows. See also, Headquarters Ruling Letter (HRL) 950129, dated December 16, 1991, and HRL 088190, dated January 23, 1991, (both of which reach similar results concerning similar merchandise).

HOLDING:

The miniature crocheted hats are classified in subheading 6304.91.0020, HTSUSA, the provision for other furnishing articles, excluding those of heading 9404, other, knitted or crocheted, of cotton. The tariff rate is 11.5% ad valorem and the textile category is 369.

This notice should be considered a revocation of NYRL 856817 pursuant to 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 856817 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 856817 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

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