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HQ 086761

June 26, 1990

CLA-2 CO:R:C:G 086761 CB


TARIFF NO.: 6304.99.6010

Mr. Gyula Ficsor
4342 Sunnybrook Drive
Kalamazoo, Michigan 49008

RE: Classification of two decorative bottle covers and doily

Dear Mr. Ficsor:

This is in reply to your letter of February 24, 1990, in which you requested a classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for certain decorative bottle covers and doily from Hungary.


Samples #1 and #2 are decorative bottle covers with traditional Hungarian folk art design. Sample #1 is manufactured of felted wool (55%) and man-made fiber (45%) fabric . Sample #2 is manufactured of felted wool (40%), man-made fiber (20%) and cotton (40%) fabrics.

Sample #3 is a coaster manufactured of felted wool and man- made fiber fabric which has been cut into small circular patterns and appliqued together to form a doily. The article is of a type used to protect furniture wherever a person may sit while drinking and place his glass onto the doily/coaster.


Whether the subject merchandise is classifiable as other furnishing articles in heading 6304, HTSUSA?


Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUSA 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404. The Explanatory Notes to heading 6304, HTSUSA, provide that the heading covers furnishing articles of textile materials for use in the home. These articles include wall hangings, loose covers for furniture, and table covers. The Explanatory Notes constitute the official interpretation of the tariff schedule at the international level. Customs has classified such items as food covers, tissue box covers and coasters in heading 6304, HTSUSA. It is Customs position that the subject bottle cover (Sample #1) and coaster (Sample #3) are of the same class or kind as articles which fall within heading 6304, HTSUSA, and are classifiable under this heading.

Regarding Sample #2, we have an article which is classifiable under two or more subheadings. The merchandise has a 40% surface area of both wool and cotton. The wool portion is classifiable in subheading 6304.99, HTSUSA, while the cotton portion is classifiable in subheading 6304.92, HTSUSA. GRI 3(c) provides that when two headings merit equal consideration, the goods are classifiable under the heading which occurs last in numerical order. The subject bottle cover is a peasant's dress. The upper portion is wool and the skirt is cotton. Each component plays an essential function in giving the merchandise its shape. Thus, neither component clearly imparts the essential character. Applying GRI 3(c) to the subject merchandise, Sample #2 is classifiable under subheading 6304.99.6010, HTSUSA.


The subject decorative bottle covers and coaster are classifiable in subheading 6304.99.6010, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, other, not knitted or crocheted, other, of wool or fine animal hair. The rate of duty is 6.4 percent ad valorem and the textile category is 469.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, 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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


John Durant, Director

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