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HQ 954328


August 2, 1993

CLA-2 CO:R:C:T 954328 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020

Ms. Jinny Jung
Import Supervisor
Expeditors International
601 N. Nash Street
El Segundo, CA 90245

RE: PC 866737 affirmed. Crocheted cotton doily hats are furnishing articles.

Dear Ms. Jung:

This is in reply to your letter of May 7, 1993. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of doily hats, produced in China.

FACTS:

The merchandise at issue consists of a cotton crocheted doily hat, item #8493, measuring approximately 6" in diameter, and starched to impart a stiff look and feel. In PC 866737 of October 9, 1991, the District Director, Dallas/Fort Worth, Texas, classified this merchandise as other furnishing articles. You disagree, arguing that classification as an other made up article is more appropriate.

ISSUE:

Whether the hat is considered a furnishing article or an other made up article under the HTSUSA?

LAW AND ANALYSIS:

Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158 (Ct. Int'l Trade 1992). While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUSA. Boast, Inc. v. United States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993). It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUSA.

The EN to this heading, at 865, states that "furnishing articles of textile materials..., for use in the home, [and used as] wall hangings," are specifically included. The hat at issue is formed 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 surface. In addition, the crocheted structure of the article makes it especially suitable for decorative use alone, or with the addition of flowers, ribbons or bows. See also HRL 950349 of January 27, 1992; HRL 950129 of December 16, 1991; HRL 088190 of January 23, 1991.

Since heading 6304, HTSUSA, encompasses the merchandise at issue, heading 6307, which is a residual heading designed to provide for all other made up articles of textile not more specifically provided for in other tariff headings, would not be an appropriate classification. Accordingly, PC 866737 is affirmed.

HOLDING:

As a result of the foregoing, the instant merchandise is classified under subheading 6304.91.0020, HTSUSA, textile category 369, as other furnishing articles of crocheted cotton. The applicable rate of duty is 11.5 percent ad valorem.

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 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 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, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director
Commercial Rulings Division

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