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HQ 087269

August 15, 1990

CLA-2 CO:R:C:G 087269 DRR


TARIFF NO.: 6307.90.9590

Mr. Joe Steinwinder, Jr.
Steinwinder Enterprises
P.O. Box 2819
Gulfport, Mississippi 39505

RE: Needlecraft article

Dear Mr. Steinwinder:

This is in reference to your letter dated April 12, 1990, requesting the classification of needlework under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The merchandise at issue is represented by a sample of hand needlecraft from China. The needlecraft consists of a canvas material of 100 percent cotton scrim and 100 percent wool thread, which constitutes the needlepoint flower designed picture. By weight, the item is 80 percent wool and 20 percent cotton. You state in your letter that the article is unfinished at the time of importation and will be finished by framing in the United States. You further state that the principal use will be as a wall hanging.


What is the classification of the needlework item at issue?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles. Heading 6307, HTSUSA, provides for other made-up textile articles.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 63.04 indicate that the provision covers furnishing articles of textile materials for use in the home, public buildings, etc., including wall hangings. The Explanatory Notes to 63.07 state that "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature."

In light of the fact that the article is unfinished at the time of importation, it has the potential for numerous uses as, for example, a wall hanging, a pillow, in an article of furniture, such as a footstool or chair, or in an applique for wearing apparel. Since the principle use of the article cannot be determined at the time of importation, it is not appropriately classifiable under heading 6304 as a wall hanging.


The needlecraft article at issue is classifiable under subheading 6307.90.9590, HTSUSA, as other made up articles of textile, with a duty rate of 7 percent ad valorem.


John Durant, Director

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