CLA-2 CO:R:C:G 085346 DSN
Louis S. Shoichet, Esquire
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Modification of HRL 085014 of July 31, 1989
Dear Mr. Shoichet:
This letter is to advise you that HRL 085014 of July 31,
1989, is being amended based on the following analysis.
FACTS:
HRL 085014 classified a textile gift wrap organizer under
subheading 6304.92.0000, HTSUSA, as a wall hanging.
ISSUE:
Whether the gift wrap organizer should be classified under
heading 6304, HTSUSA, or under heading 6307, HTSUSA.
LAW AND ANALYSIS:
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
that:
This heading covers furnishing articles of
textile materials, other than those of the
preceding headings or of heading 9404, for
use in the home, public building, theatres,
churches, etc, and similar articles used in
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ships, railway carriages, aircraft, trailer
caravans, motor-cars, etc.
These articles include wall hangings and
textile furnishing for ceremonies (e.g.,
weddings or funerals); mosquito nets;
bedspreads (but not including bed coverings
of heading 9404; cushion covers, loose covers
for furniture, antimacassars; table covers (other
than those having the characteristics of floor
coverings; mantlepiece runners; curtain loops;
valances.
It is our opinion that the gift wrap organizer is not
ejusdem generis with the articles listed in the above cited
Explanatory Notes to heading 6304, HTSUSA. Specifically, the
gift wrap organizer is dissimilar in physical characteristics and
use to those articles.
We have held that a hanging storage unit and a shoe caddy
were not classified as furnishing articles because they were not
of a class or kind of articles listed in the Explanatory Notes to
heading 6304. See HRL 084607 of July 31, 1989 and HRL 084025 of
June 14, 1988. Our position is that if an article can be hung
like a wall hanging but has a use separate and apart from its
decorative value it cannot be classified under heading 6304. The
gift wrap organizer is primarily designed to provide storage for
gift wrap utensils and its secondary function is to serve as a
decorative item to hang on the wall. Consequently, it cannot be
considered a furnishing for classification purposes.
HOLDING:
The gift wrap organizer is classified under subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
including dress patterns, other, other, other, and dutiable at
the rate of 7 percent ad valorem.
HRL 085014 of July 31, 1989 is amended accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division