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HQ 950368

December 5, 1991

CLA-2 CO:R:C:T 950368 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020

Dale Wilson
DFM International, Inc.
130 Produce Ave., Suite H
S. San Francisco, CA 94080

RE: Crocheted hats; decorative use; classifiable as other furnishing articles, heading 6304, HTSUSA

Dear Mr. Wilson:

This is in reference to your letter of August 5, 1991, on behalf of Wang's International Inc., requesting classification of various crocheted hats under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA).

FACTS:

Samples of the merchandise at issue were provided for our inspection. These consisted of five crocheted hats, ranging in size from the largest, which has a brim measuring 11 1/2 inches in diameter, to the smallest, which measures 2 inches in diameter. Each of the hats is crocheted with 100 percent cotton yarn, which is then shaped and stiffened to form a crown and brim.

You state that these hats are intended for use as household decorations, and not human wear. You also indicate that, after the hats are decorated, they may be displayed on walls and tables and other areas of the house.

ISSUE:

What is the classification of crocheted hats to be used for decoration in the home.

LAW AND ANALYSIS:

The dimensions of this merchandise, as well as your statement that these goods are not intended for human wear, disqualify heading 6505 from consideration, since that heading

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provides for hats and other headgear (emphasis added). The terms of this heading therefore indicate that the hats provided for must be capable of being worn on one's head. The samples before us are not capable of such use due to the small size of their crowns. Moreover, since an alternative consideration for classification is subheading 9502.91, which provides for dolls' hats, another disqualification potentially applies in light of Chapter 65 note 1(c), which states that the chapter does not cover dolls' hats, other toy hats or carnival articles of Chapter 95.

Thus, the alternative headings to be considered for the classification of this merchandise are heading 9502 and heading 6304, which provides for other furnishing articles. Subheading 9502.91, in particular, provides for parts and accessories of dolls, including footwear and headgear. The General Explanatory Notes for Chapter 95 posit that each of the headings of the chapter also cover identifiable parts and accessories of articles of the chapter, which are suitable for use solely or principally with those articles. In addition, the Explanatory Notes for this heading reiterate that hats for dolls are considered doll accessories, and are therefore included.

However, two conditions prevent classification of these hats under heading 9502. First, assuming that these goods are usable as dolls' hats, we find that they are also capable of use as a household decoration. Therefore, these goods are not "solely or principally used" as doll accessories in accordance with the General Explanatory Note, and no evidence has been presented to support classification of this merchandise as headgear for dolls; indeed, your statement that these goods are intended for decorative use in the home, distinguishes these "hats" from the goods of subheading 9502.91, HTSUSA.

However, 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 Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state that heading 6304 include furnishing articles of textile materials...for use in the home...including wall hangings. The crocheted hats at issue are made of crocheted cotton, which is stiff and forms a flat surface on one side, which makes it suitable for hanging or resting on a table or similar surfaces. In addition, the crocheted structure of the article makes it especially suitable for decorative use alone or with the addition of flowers, ribbons and bows.

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HOLDING:

The merchandise at issue is classified under subheading 6304.91.0020, which provides for other furnishing articles, excluding those of heading 9404: knitted or crocheted, of cotton, textile category 369, and dutiable at the rate of 11.5 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service , which is updated weekly and is available for inspection at your local Customs office.

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

Sincerely,

John Durant, Director
Commercial Rulings Division

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