CLA-2 Co:R:C:G 084025 DFC
Ms. Kim Williams-Brinck
Import Operations
Expeditors International
P.O. Box 69620
Seattle Washington 98168
RE: Tariff classification of a shoe caddy made in Taiwan
Dear Ms. Williams-Brinck:
Your letter dated February 28, 1989, addressed to our New
York office concerning the tariff classification of a shoe caddy,
has been referred to this office for a direct reply to you.
A sample was submitted for examination.
FACTS:
The shoe caddy is made of 100 percent cotton woven fabric.
It has ten pockets or openings in a vertical position and a snap
fastener at the top to fasten on a hanger or rod. The primary
function of this article is to hang in a closet and provide a
place to arrange and organize shoes.
ISSUE:
Is the shoe caddy considered a furnishing for tariff
purposes?
LAW AND ANALYSIS:
Heading 6304, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides for other furnishing,
articles, excluding those of heading 9404.
The Explanatory Notes to heading 6304 read as follows:
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.
-2-
These articles include wall hangings and textile
furnishings for 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).
The HTSUSA offers no definition as to what specific items
are to be classified as furnishings except to note examples such
as bed linens, table linens, toilet linens, kitchen linens, and
other furnishings not provided for.
The shoe caddy is not ejusdem generis with the articles
listed in the above-cited Explanatory Notes to heading 6304 or to
the examples enumerated in the HTSUSA. Specifically, the shoe
caddy is dissimilar in physical characteristics and use to those
articles. Consequently, it cannot be considered a furnishing for
tariff purposes.
HOLDING:
The shoe caddy is classifiable under subheading
6307.90.9030, HTSUSA, as other made up articles of textile
materials, other, with duty at the rate of 7 percent ad valorem.
Sincerely,
John Durant, Director
s Commercial Rulings Division
DFCahill:mac:5/30/89
6cc AD NY Seaport
1cc Richard Eyskens
1cc John Durant
1cc Legal Reference