CLA-2 CO:R:C:G 086881 CC
Mr. W.C. McGehee
Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: Classification of an "Autumn Potholder Set" - potholders and
a wall hanging; classifiable in Heading 6304
Dear Mr. McGehee:
This letter is in response to your inquiry of March 7, 1990,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of an "Autumn
Potholder Set." A sample was submitted for examination.
FACTS:
The submitted sample, designated by you as item 650102,
consists of two potholders and a decorative hoop. The hoop
includes a wooden hoop that is attached to a decorative circular
piece of fabric, both of which are approximately 9 inches in
diameter. The decorative fabric has a stuffed figure
representing a turkey, fabric representing leaves, a ruffle, and
backing. The wooden hoop has two small hooks. The potholders
measure approximately 6 inches by 6 inches. They contain a loop
at one corner and a design representing a turkey on the front.
According to your submissions, the composition of the
decorative hoop is the following: the stuffing of the turkey is
made of 100 percent cotton; the wing and body of the turkey,
ruffle, and leaves are made of 35 percent rayon and 65 percent
polyester; and the calico background, and the tails, head, and
back of the turkey are made of 35 percent cotton and 65 percent
polyester. The non-woven backing, for which no information was
provided, was tested at a Customs laboratory and was found to be
made mostly of polyester with some nylon.
According to your submissions, the composition of the
potholders is the following: the front side is made of 100
percent cotton, the back side and piping are made of 35 percent
rayon and 65 percent polyester, and the padding is made of 100
percent cotton.
You state that the hoop is designed to hang on the wall for
decoration. The potholders could be hung on the hooks of the
hoop. Also, you state that other articles, such as keys, could
be hung on these hooks.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6304, HTSUSA, or in Heading 6307, 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 shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. According to
the Explanatory Notes, the official interpretation of the HTSUSA
at the international level, Heading 6304 covers furnishing
articles of textile materials, other than those of Heading 9404,
and includes wall hangings, among other articles.
Webster's Third New International Dictionary, Unabridged
(1986) defines a wall hanging as "a drapery or tapestry hung
against a wall for decoration." Although you state it may be
used to hold keys or the potholders, the hoop appears to be
primarily an article that is hung on the wall for decoration.
Therefore, the hoop meets the definition of a wall hanging and is
classifiable in Heading 6304.
In HRL 084854, dated June 27, 1989, we decided that textile
potholders were classified in Heading 6304, HTSUSA. Therefore,
the potholders at issue are classifiable in Heading 6304.
Since the hoop, as well as the potholders, is made up of
different components and is classifiable under more than one
subheading, we must look to GRI 3 to determine the applicable
subheading. GRI 3(b) provides that mixtures, composite goods
consisting of different materials or made up of different
components, and goods put up in sets for retail sale, shall be
classified as if they consisted of the material or component
which gives them their essential character.
Either the stuffing of the turkey, made of cotton, or the
outer shell of the hoop, in which polyester predominates by
weight, determines classification at the subheading level.
Clearly the outer shell imparts the essential character to the
hoop. Therefore, it is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, other, not knitted or crocheted, of synthetic fibers.
Each of the three fabrics - of the front, the back, and the
padding - plays an important role in relation to the potholders
at issue. The padding provides some insulation. The back fabric
serves as the backing and provides additional insulation. The
front fabric provides some decoration. We do not believe that
any one of these three fabrics, by itself, imparts the essential
character to the potholders at issue.
GRI 3(c) provides that when goods cannot be classified by
reference to 3(b), they shall be classified under the heading
which occurs last in numerical order among those which equally
merit consideration. The subheading for cotton, 6304.92.0000,
HTSUSA, and the subheading for polyester, 6304.93.0000, HTSUSA,
equally merit consideration. Since the subheading for polyester
occurs last in numerical order, the potholders are classifiable
under subheading 6304.93.0000, HTSUSA.
Although we assume that the submitted potholders and hoop
will be packaged and sold together, they are not classifiable as
a set in accordance with GRI 3 since they are classified under
the same subheading.
HOLDING:
The submitted potholders and hoop are classified under
subheading 6304.93.0000, HTSUSA, which provides for other
furnishing articles, other, not knitted or crocheted, of
synthetic fibers. The rate of duty is 10.6 percent ad valorem,
and the textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division