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HQ 952071


December 29, 1992

CLA-2 CO:R:C:T 952071 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Susan Kearney
Customs Coordinator
Wal-Mart Stores Incorporated
702 S.W. 8th Street
Bentonville, Arkansas 72716

RE: Hair accessory holder classified as a wall hanging with an incidental utilitarian function under heading 6304; not other made up articles under heading 6307; barrette holder.

Dear Ms. Kearney:

This is in response to your inquiry of May 19, 1992, requesting the tariff classification of a hair accessory holder under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). This article will be produced in Taiwan. A sample was submitted to this office for examination.

FACTS:

The merchandise at issue is a holder for hair accessories, designated as style number 2598. The holder is made up of a main body and a strap. The body consists of a cotton, woven, printed bow, measuring approximately 20 by 12 centimeters, decorated with lace, textile flowers and beads. A ribbon loop has been placed at the top of the bow from which the holder will hang. A vertical strap is attached to the back of the bow, and measures 7 by 77 centimeters. Both the bow and the strap are made of a floral printed fabric.

The holder will presumably be affixed to a wall from its ribbon loop. Hair accessories must be pinned or clipped to the strap, as the holder fails to provide a means of securing such items.

ISSUE:

Whether the subject merchandise is classifiable under heading 6307, HTSUSA, which provides for other made up articles, or under heading 6304, HTSUSA, which provides for other furnishing articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). 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 on the basis of GRI 1, the remaining GRI will be applied in order.

You suggest that the proper classification of the instant item is under heading 6307, HTSUSA, which provides for other made up textile articles.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.

The EN to heading 6307 state that it is a residual provision that 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. Heading 6304 covers other furnishing articles, excluding those of heading 9404. If the subject merchandise can be classified under heading 6304, classification under 6307 will be precluded.

The EN to section 6304 provide:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of heading 94.04); 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 63.03). (Emphasis added).

In HRL 952321, we classified merchandise similar to the subject article as a wall hanging under heading 6304. In that ruling, we recognized that articles which may be hung from a wall, but have a utilitarian use separate and apart from their decorative value, are not viewed by Customs as wall hangings subject to classification under heading 6304. However, we found that the straps on a barrette holder, used for the "functional" purpose of pinning hair accessories, did not render it a utilitarian article. Instead, the straps merely provided a foundation to which the hair accessories would be affixed. Thus, the functional purpose of the straps was entirely incidental to its primary purpose as a wall decoration.

In HRL 951967, we ruled that a greeting card holder was a wall hanging classifiable under heading 6304. That item was similar to the subject merchandise in that straps were used to hold and display greeting cards. In that ruling we noted that:

[t]he article, taken as a whole, is purely decorative in nature although we recognize that even decorative articles will have components that may marginally be described as "functional." The mere fact that straps provide a means for affixing the cards does not render this a utilitarian article; that reasoning would result in findings that virtually every decorative article which has a functional component (such as the clips which hold a picture's backing in place, or even the backing itself which provides a foundation for a picture or photograph) would no longer be classifiable as a decorative furnishing article.

We find this reasoning controlling, and classify the subject merchandise as a furnishing article under heading 6304.

HOLDING:

The subject merchandise is classifiable under subheading 6304.92.0000, HTUSA, which provides for other furnishing articles, not knitted or crocheted, of cotton. The applicable rate of duty is 7.2% ad valorem. The textile quota category is 369.

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 the subject of frequent negotiations and changes, to obtain the most current information available, we suggest that you 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, you 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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