CLA-2 CO:R:C:G 085014 DSN
Louis S. Shoichet, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Classification of a gift wrap organizer
Dear Mr. Shoichet:
This ruling letter is in response to your inquiry of May
31, 1989, on behalf of Avon Products, Inc., requesting
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), for certain gift wrap organizers
produced in China. A sample was submitted for review.
FACTS:
The merchandise at issue is a gift wrap organizer designed
for easy access to gift wrapping supplies while wrapping gifts.
The organizer is composed of 100 percent cotton woven fabric. It
is rectangular in shape and measures approximately 20 by 18
inches. The organizer is designed to be hung by a strap of
material sewn by each end at the upmost corners. A wooden dowel
is inserted within the fabric along the top edge of the organizer
so that the organizer will hang perpendicular to the floor.
The organizer contains 7 pockets of varying sizes. The
pockets are arranged with 2 long pockets measuring 4 inches by 20
inches on either side of the organizer and the remaining 5
pockets organized in 2 parallel rows. The bottom row has 2 equal
size pockets measuring approximately 5 inches by 8-1/2 inches.
The upper row consists of 3 smaller pockets each measuring 3
inches by 5-1/2 inches.
-2-
ISSUE:
How is the merchandise at issue is classified under the
HTSUSA?
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
according to the terms of the headings and any relevant section
or chapter notes.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404. The Explanatory Notes
constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to heading 6304 state
the heading covers furnishing articles of textile materials, for
use in the home. These articles include wall hangings and
textile furnishing for ceremonies, mosquito nets, bedspreads,
etc. This list is not considered inclusive. The merchandise at
issue is a textile article designed to be decoratively displayed
in the home. Thus, classification is under heading 6304, HTSUSA.
HOLDING:
The merchandise at issue is classified under 6304.92.0000,
HTSUSA, which provides for other furnishing articles, excluding
those of heading 9404, other, not knitted or crocheted, of
cotton, textile category 369, and dutiable at the rate of 7.2
percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, 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