United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084951 - HQ 0085014 > HQ 0085014

Previous Ruling Next Ruling

HQ 085014

July 31, 1989

CLA-2 CO:R:C:G 085014 DSN


TARIFF NO.: 6304.92.0000

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.


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.


How is the merchandise at issue is classified under the HTSUSA?


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.


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.


John Durant, Director

Previous Ruling Next Ruling

See also: