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HQ 951372


April 24, 1992

CLA- 2 CO:R:C:T 951372 jb

CATEGORY: CLASSIFICATION

TARIFF: 5801.35.0010

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045

RE: Classification of textile article; wallhanging, under subheading 6304.99.6020, HTSUSA, v. other made up article, under subheading 6307.90.9480, HTSUSA, v. woven pile fabric, under subheading 5801.35.0010, HTSUSA

Dear Mr. Langtry:

This is in regard to your letter dated February 13, 1991, on behalf of your client, Misha Trading Company, requesting the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a textile article you refer to as a wall hanging. Our response follows.

FACTS:

The submitted sample is made from 30 percent cotton and 70 percent rayon, woven, pile fabric. The item measures 63 centimeters by 114 centimeters, and has edges finished with an overlock stitch. The item is printed with a nature scene, though other versions may contain religious or animal scenes. The item will be imported from India.

You state that the item is to be hung on the wall but that it can also be used as a decorative piece throughout the home.

ISSUE:

What is the proper tariff classification for the subject textile article?

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 is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied taken in order.

There are three competing provisions that could be applied to the submitted item: heading 6304, HTSUSA, providing for other furnishing articles; heading 6307, HTSUSA, providing for other made-up textile articles; and heading 5801 HTSUSA, providing for woven pile fabrics. Each heading is found under Section XI of HTSUSA, which provides for textiles and textile articles. We will discuss each provision separately.

The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. It has been the practice of the Customs service to follow, whenever possible, those terms when interpreting the HTSUSA.

The EN to heading 6304 indicate that the provision covers furnishing articles of textile materials for use in the home, public buildings, etc., including wall hangings.

In Headquarters Ruling Letter (HRL) 083726, dated June 15, 1989, it was held that certain unfinished items were classifiable with the wall hangings of heading 6304 inasmuch as they were "...unfinished calendars which hang on the wall and which are wall hangings for tariff purposes..." In HRL 087269, dated August 15, 1990, a needlecraft item was excluded from heading 6304 despite a claim that the item was to be framed in the United States. The ruling emphasized that the article as imported could potentially have a variety of uses other than as a wall hanging. For example, a pillow, a component for a piece of furniture, or as an applique for wearing apparel. As such, the item was classified under heading 6307, HTSUSA.

Unlike the calendar design of the item of HRL 083726, the design of nature scenes on the submitted sample, is not limited to wall hanging use. As with the needlecraft of HRL 087269, the submitted sample could serve not only as a wall hanging, but as a loose cover for furniture, as part of a cushion, or for other uses.

As in this case, when the item has several possible uses, including uses which fall beyond the parameters of heading 6304, the item cannot specifically be classified as a wall hanging.

The other possible provision is heading 6307, HTSUSA. Section Note 7 to Section XI states in part:

For the purposes of this Section, the expression "made up" means:

(a) cut otherwise than into squares or rectangles;

(b) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets).

The EN further explain:

(2) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working. Goods of this kind include products knitted or crocheted directly to shape and certain dusters, towels, table cloths, scarf squares, blankets, etc., with threads along the warp left unwoven or the weft edges cut to form a fringe. Such articles may have been woven separately on the loom, but may also have been simply cut from lengths of fabric which have bands of unwoven threads (generally warp threads) at regular intervals. These lengths of fabric, from which ready made articles of the types described above may be obtained by simply cutting the dividing threads, are also considered as "made up" articles.

However, rectangular (including square) articles simply cut from larger pieces without other working and not incorporating fringes formed by cutting dividing threads are not regarded as "produced in the finished state" within the meaning of this Note. The fact that these articles may be presented folded or put up in packings (e.g., for retail sale) does not affect their classification.

In reviewing the sample, we must consider whether the item is "made up" within the scope of that provision. Based on conversations with the importer, the manufacturing process of this article consists of several steps (while the material is in roll form):

1. the article is placed onto a power loom where the weaving onto the velvet occurs

2. on a second loom, the article undergoes individual printing, dying and finishing

3. the roll is placed on a finishing table where the pile is raised

4. each pattern is cut individually, by hand, then hemmed separately

The EN are clear in stating that for an article to be considered "made up" within the meaning of the provision, the article must be produced in the finished state, without requiring sewing or other working. Further, the EN are explicit in excluding rectangular articles simply cut from larger pieces and not incorporating fringes.

As was explained by the importer in his description of the manufacturing process, the article at its inception, consists of a large roll, approximately 20 yards x 30 yards of fabric, with individual prints comprising the entire roll. Each print is divided by 3 to 4 inches of spacing, depending on the width of the fabric.

The EN make reference to "made up articles" to include goods with dividing threads, threads along the warp left unwoven or weft edges cut to form fringe. The spacing manifested on the roll, the only indication of the separation that is to occur between each of the prints, is not the physical demarcation required by the EN. The absence of dividing threads or threads left unwoven necessitates the additional step of cutting each print individually by hand. This signifies other working and thus, is excluded from the provision for "made up articles" by the EN of heading 6307, HTSUSA.

As such, the only applicable classification is heading 5801, HTSUSA, which provides for woven pile fabrics.

HOLDING:

The submitted article will be classifiable under subheading 5801.35.0010, HTSUSA, which provides for woven pile fabrics: Of man-made fibers: Warp pile fabrics cut: Over 271 grams per square meter. The applicable rate of duty is 19.5 percent ad valorem and the textile category is 224.

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 negotiations and changes, to obtain the most current information available, we suggest that 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 at the 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 importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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