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HQ 084025

June 14, 1989

CLA-2 Co:R:C:G 084025 DFC


TARIFF NO.: 6307.90.9030

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.


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.


Is the shoe caddy considered a furnishing for tariff purposes?


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 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.


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.


John Durant, Director s Commercial Rulings Division

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