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HQ 087643


November 1, 1990

CLA-2 CO:R:C:G 087643 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.99.3500

Ms. Diana J. Murphy
Kerr-Hays Company
P.O. Box 711
Ligonier, PA 15658

RE: Classification of scented coasters; not classifiable in Heading 3307; classifiable as other furnishing articles in Heading 6304

Dear Ms. Murphy:

This letter is in response to your inquiry of July 5, 1990, requesting tariff classification of scented coasters. Samples were submitted for examination.

FACTS:

You have submitted two identical samples, which you state will be packaged and sold together. The samples, designated by you as "mug mates," are coasters made of a woven blend of 55 percent linen and 45 percent cotton fabric. They measure approximately 4 3/4 inches by 4 3/4 inches. The coasters contain a filling of potpourri made of crushed flowers, twigs, and leaves, which emits a spice scent when a cup containing a hot beverage is placed on the coasters.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 3307 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6304, HTSUSA?

LAW AND ANALYSIS:

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 shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 3307, HTSUSA, provides for perfumery, cosmetic, or toilet preparations, among other articles. According to Note 3 of Chapter 33, the expression "perfumery, cosmetic, or toilet preparations" applies to, inter alia, the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; and animal toilet preparations. The merchandise at issue is not among the articles listed above, nor does it appear to be the class or kind of article classifiable in Heading 3307.

In Headquarters Ruling Letter (HRL) 085539 of November 17, 1989, we classified a coaster in Heading 6304, HTSUSA. Despite the scented filling, the submitted articles function primarily as coasters and are classifiable as such. Therefore the submitted coasters are classifiable in Heading 6304, which provides for other furnishing articles.

HOLDING:

Each coaster is classified under subheading 6304.99.3500, HTSUSA, which provides for other furnishing articles, excluding those of Heading 9404, other, not knitted or crocheted, of other textile materials, other, of vegetable fibers (except cotton), other. The rate of duty is 12.8 percent ad valorem, and the textile category is 899.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) 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.

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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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