United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 957670 - HQ 957791 > HQ 957765

Previous Ruling Next Ruling
HQ 957765




June 26, 1995
CLA-2 R:C:T CAB 957765

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.92.0000

Susan Guarino
Westwater Enterprises
917 Mountain Ave.
Mountside, NJ 07092

RE: Request for reconsideration of NYRL 806365, dated February 7, 1995; Heading 6304; Heading 9503

Dear Ms. Guarino:

This is in response to your request for reconsideration of New York Ruling Letter (NYRL) 806365, dated February 7, 1995, issued to you by the Area Director of the New York Seaport. A sample of the subject merchandise was submitted to Customs Headquarters for examination.

FACTS:

The submitted sample is constructed of 100 percent cotton woven fabric on the exterior with a polyester filler interior. The article is shaped like a pig and measures approximately 5 X 6 inches. The front portion is of a floral and plain patchwork checkered design while the backside is plain. The top portion of the article also has a hang loop. You refer to the article as a "quilt shape" and state that it will be imported in various styles.

On January 23, 1995, you submitted a ruling request for the instant article to the Area Director of New York. You stated that the subject quilt shapes would be imported in various styles and could be used undecorated as hanging ornaments or as a craft item to be embellished with fabric, paint, beads, etc. The New York Seaport issued NYRL 806365, dated February 7, 1995, wherein it classified the subject merchandise as wallhangings under Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

ISSUE:

Whether the subject merchandise is classifiable under Heading 9503, HTSUSA, as other toys, or Heading 6304, HTSUSA, as other furnishing articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 9503, HTSUSA, is the provision for other toys. The Explanatory Notes to the Harmonized Commodity Description and Coding System, although not legally binding, are the official interpretation of the tariff at the international level. The General Explanatory Note to Heading 9503, HTSUSA, states, in pertinent part, that "this Chapter covers toys of all kinds whether designed for the amusement of children or adults." In your request for reconsideration, you contended that the subject quilt shapes are designed with an overall whimsical and entertaining appearance intended for the amusement of adults and children. You further asserted that the ornamental string is attached for displaying the article in the stores and not intended to remain a functioning feature of the article. Customs has difficulty reconciling subsequent statements with those of your initial inquiry, in which you failed to mention that the subject merchandise was designed for amusement. In fact, in your initial inquiry, you maintained that the merchandise was to be used as hanging ornaments or craft items.

Additional U.S. Rule of Interpretation 1(a) provides that a classification controlled by use (other than actual use) should be determined in accordance with an article's principal use in the United States immediately prior to the date of importation. After examining the subject article, we note that the quilt shape has no pattern on the back side or facial features which are characteristics generally found on toys devised for entertainment. The general appearance of the article indicates that its principal use is as an article of decoration rather than as a toy designed for amusement. Consequently, the subject article is not classifiable under Heading 9503, HTSUSA.

Heading 6304, HTSUSA, provides for other furnishing articles. The EN to Heading 6304, HTSUSA, state that the heading covers "furnishing articles of textile materials...these articles include wall hangings..." The subject quilt shapes contain a hang loop to facilitate suspending them on a wall. The fact that the quilt shapes are equipped for hanging on a wall suggest that their principal use is not as a toy, but rather as an article of adornment. See also, Headquarters Ruling Letter (HRL) 083046, dated September 13, 1989 and HRL 951967, dated September 3, 1992, where Customs classified articles designed for hanging on a wall under Heading 6304, as wallhangings. Therefore, the subject merchandise is classifiable under Heading 6304, HTSUSA.

HOLDING:

Based on the foregoing, the subject quilt shapes are classifiable in subheading 6304.92.0000, HTSUSA, which is the provision for other furnishing articles, excluding those of heading 9404; other, not knitted or crocheted, of cotton. The applicable rate of duty is 7.1 percent ad valorem and the textile restraint 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 subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which 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, you should contact your 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

Previous Ruling Next Ruling

See also: