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HQ 087184

June 18, 1990

CLA-2 CO:R:C:G 087184 CC


TARIFF NO.: 6307.90.9050

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

RE: Reconsideration of Headquarters Ruling Letter (HRL) 083203 and HRL 086144; not classifiable as wall hangings in Heading 6304; classifiable in Heading 6307

Dear Mr. Shoichet:

This letter is in response to a request by our New York Seaport Area for reconsideration of the following Headquarters rulings: HRL 083203, dated November 17, 1989; HRL 086144, dated February 15, 1990; and HRL 085014, dated July 31, 1989. The importer of the merchandise classified in each of these rulings was Avon Products, Inc.

HRL 083203 concerned the classification of a "cow message center." This article represented a cow and had a small note pad and pencil. HRL 086144 concerned the classification of a "country granny paper towel holder." This article represented an elderly woman and had a wooden rod which could hold a roll of paper towels. HRL 085014 concerned the classification of a "gift wrap organizer." This article held gift wrapping supplies. All of the above articles were designed to hang on a wall.

After further consideration of HRL 083203 and HRL 086144, we believe that these rulings are correct. In both of these rulings we stated that articles that can be hung from a wall, but have a use separate and apart from their decorative value, are not classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Therefore, the cow message center and the paper towel holder were classified in Heading 6307. We find no basis for modifying either of these rulings.

In HRL 085014, the gift wrap organizer was classified in Heading 6304. This ruling was modified in HRL 085346, dated August 25, 1989, to classify the gift wrap organizer in Heading 6307. We find no basis to reconsider HRL 085346.

HRL 083203, dated November 17, 1989, and HRL 086144, dated February 15, 1990, are affirmed.


John Durant, Director

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