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 0085094 - HQ 0085183 > HQ 0085181

Previous Ruling Next Ruling

HQ 085181

October 18, 1989

CLA-2 CO:R:C:G 085181 KWM


TARIFF NO.: 6304.93.0000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Avon Products, Inc. Binding Ruling Request Scented Fabric Tissue Box Covers
Fabric Waste Basket Cover

Dear Mr. Shoichet,

Your letter of June 19, 1989, sent to our New York office, requesting a classification ruling for the articles referred to as 'tissue box covers' and 'waste basket cover', has been forwarded to this office for a ruling.


Three samples were submitted with your request. They are referred to in your letter as "covers", designed to decorate items found in the household. One sample is designated as a cover for "standard" size tissue boxes. It measures approximately 6 inches in width. The second sample is intended to cover "boutique" sized tissue boxes, and measures approximately 8 inches in width. Both tissue box covers have a 1-inch ruffle around the top. The sample referred to as a "waste basket cover" measures approximately 12 inches in width, and has a 2-inch double ruffle around the top.

All of the samples are constructed of woven, synthetic textile material, composed by weight of 65% polyester and 35% cotton. Each cover is constructed of a rectangular shaped piece of textile, sewn together on the ends. The top and bottom edges are finished with elastic bands sewn into the hems. The ruffles are attached to the top of each article by sewn thread.


How are these articles classified under the Harmonized Tariff Schedule of the United States?


Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in accordance with the General Rules of Interpretation (hereinafter "GRI(s)"). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1; that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. Then, if GRI 1 fails to classify the goods, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.

An examination of the goods reveals that they are constructed of textile materials and assembled by sewing. "Textiles and Articles thereof" are classified in Section XI, HTSUSA. In reference to articles constructed of textile materials, Legal Note 7(e) to Section XI provides that:

7. For the purposes of this Section, the expression "made up" means:. . .

(e) Assembled by sewing, gumming or otherwise. . .

The sample goods in the instant case are of this type. As such, this office is of the opinion that they are, according to the terms of Legal Note 7(e), "made up" textile articles. Within Section XI, HTSUSA, Chapters 56-63 include classifications of articles made up of textile materials. With regard to 'other' textile articles, the Explanatory Notes to Chapter 63, state that:

This Chapter includes:

(1) Under headings 63.01 to 63.07 (sub-chapter I) made up articles of any textile fabric. . .which are not more specifically described in other Chapters of Section XI or else where in the Nomenclature. . . .

(emphasis in the original). Since none of the headings or Legal Notes to Chapters 56-63 specifically include the samples in their coverage, it is our opinion, based on the above Explanatory Note, that the goods are classified within Chapter 63, HTSUSA - Other Made Up Textile Articles.

According to GRI 1, a binding, legal classification is based upon the terms of the heading. None of the headings within Chapter 63, HTSUSA, specifically include goods of the same type as the samples. We note, however, that the Explanatory Notes to heading 6304, HTSUSA - Other Furnishing Articles, provide an illustrative listing of goods included within that heading, based on function-related criteria, which is determined by an item's intended use. After examining the Explanatory Note, and examining the nature of the items included there, we are of the opinion that the sample items fall within heading 6304, HTSUSA - Other Furnishing Articles.

The remaining determination is that of the proper subheading classification. Within heading 6304, the determination of the proper subheading classification is based on the intended use of the item and the composition of the textile involved. Based upon the representations in your letter and an examination of the goods by this office, we are of the opinion that the goods will be used as indicated. Because none of the subheadings, by their terms, specifically include the intended use of the items, they fall within the 'Other' categories of 6304.91, et seq, HTSUSA. Your letter also indicates that the materials used are composed of, by weight, 65% polyester and 35% cotton. Legal Subheading Note 2(A) of Section XI, provides that:

2.(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.

Legal Section Note 2(A) of Section XI states:

2.(A) Goods classifiable in Chapters 50 to 55 or in heading No. 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any single textile material.

In this case, therefore, because the textile is composed of 65% polyester by weight, it is considered to consist wholly of polyester. Polyester is defined in Chapter Note 1 to Chapter 54, HTSUSA, as a synthetic fiber:

1. Throughout the tariff schedule, the term "man- made" fibers means the staple fibers and filaments of organic polymers produced by manufacturing processes, either:

(a) By polymerization of organic monomers, such as polyamides, polyesters, polyurethanes. . .

The terms "synthetic" and "artificial", used in relation to fibers, mean: synthetic: fibers as defined at (a); . . .

The terms "man-made", "synthetic", and "artificial" shall have the same meanings when used in relation to "textile materials".

(emphasis added). In this case, the term "synthetic" clearly includes polyester with regard to both staple fibers and filaments and textile materials as used in the construction of the sample goods.


It is, therefore, our opinion that the samples submitted are classified within subheading 6304.93.0000, HTSUSA - Other Made Up Textile Articles; Other Furnishing Articles; Other; Not knitted or crocheted, of synthetic fibers. The textile category designation for this classification is 666, and these goods are subject to a duty rate of 10.6% ad valorem. As products of Taiwan, these goods are also subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota category 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to the importation of this merchandise to determine the current status of any import restraints or requirements.

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: