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 > 1991 HQ Rulings > HQ 0088144 - HQ 0088232 > HQ 0088190

Previous Ruling Next Ruling

HQ 088190

January 23, 1990

CLA-2 CO:R:C:G 088190 JS


TARIFF NO.: 6304.93.0000

James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: Decorative Textile Wall Hanging

Dear Mr. Bartee:

This is in reference to your letter of October 9, 1990, requesting classification of a decorative textile wall hanging under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).


The sample at issue is a hat-shaped decorative article measuring approximately 9 inches in diameter. The base of the article is made up of cardboard covered with a printed fabric which is 65 percent polyester and 35 percent cotton. A stuffed protrusion, which forms the "crown," measures approximately 4 1/2 inches in diameter and 2 inches in height. This crown is filled with 100 percent cotton fiber containing peach fragrance granules. You state that the fragrance granules are made of polyethylene foam-dipped peach fragrance extractor. However, we note that there is little or no scent emitted by this particular sample. A 2 inch lace trimming surrounds the crown, and a bow, beaded string, and ribbons decorate the lower half of the article. All the trimmings are made of polyester or some other man-made material. The upper portion of the hat has a small hole through which a ribbon loop, for hanging, is thread.


What is the appropriate classification of a decorative wall hanging that contains fragrance granules.


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 determined according to the terms of the headings, and any relevant section or chapter notes.

Your letter provided a breakdown by weight and value of the component materials of this decorative article. It indicates that the textile material (which includes the fabric covering, stuffing material and trim) predominates over the paper cardboard by both value and weight. Therefore, the item qualifies as an article of textile and is properly considered for classification within Section XI, HTSUSA.

Heading 6304 thereunder, provides for other furnishing articles. The Explanatory Notes, the official interpretation of the tariff at the international level, state, in relevant part, that this heading includes furnishing articles of textile materials for use in the home, and that these articles include wall hangings. The construction of this item as well as statements in your request letter indicate that this article is intended as a wall hanging, which may also emit a fragrance to a room in a home.

Please note that the presence of the fragrance particles are not sufficient to direct classification of this article as a sachet. The scented particles do not characterize the article, since they are not strong enough to scent a drawer, closet or room. In addition, the article's large size and extensive trimmings further dictate its use as a decorative or display item.


The merchandise at issue is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers, textile category 666, dutiable at a rate of 10.6% ad valorem.

Due to the changeable nature of the statistical annotation 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 issuance of the U.S. Customs Service, which is available for inspection at your local Customs Office.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: