CLA-2 CO:R:C:G 084607
Mr. Paul Belo
KIDZ BIZ
K B Concepts
66 Pittsford Way
New Providence, New Jersey 07974
RE: Tariff Classification of a hanging storage unit
Dear Mr. Belo:
Your letter dated April 8, 1989, addressed to our New York
office concerning the tariff classification of a hanging storage
unit produced in Korea, has been referred to this office for a
direct reply to you. A sample was submitted for examination.
FACTS:
The sample is a storage unit for a child's room. It has
pockets sewn to a decorative face that allows for the storage of
numerous small toys and other fun things. The unit is suspended
by cords from two clips that fit over the top of a closet door.
The face of the unit is comprised of 65 percent polyester and 35
percent cotton while the back is 100 percent nylon. The body is
filled with polyurethane foam and the head with 100 percent
polyester. The hanging clips are made of aluminum.
ISSUE:
Is the hanging unit considered a furnishing for tariff
purposes?
-2-
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.
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 hanging storage unit 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 hanging storage unit is dissimilar in physical
characteristics and use to those articles. Consequently, it
cannot be considered a furnishing for tariff purposes.
HOLDING:
The hanging storage unit 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
Commerecial Rulings Division
6cc AD NY Seaport
1cc Richard Eyskens NY Seaport
1cc John Durant
1cc Legal Reference