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HQ 088837

June 7, 1991

CLA-2 CO:R:C:T 088837 JS


TARIFF NO.: 6304.92 .0000

John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: Stuffed textile birds; decorative animals; classifiable heading 6304, HTSUSA

Dear Mr. Slagle:

This is in reference to your letter of February 7, 1991, on behalf of Mr. Guy Goodman, requesting classification of stuffed textile birds from Costa Rica.


Two samples of the merchandise at issue were provided for our inspection. Each item is a stuffed bird made of brightly colored 100 percent cotton woven materials, and filled with 100 percent cotton stuffing. You state that both birds are sold to be used as decorative pieces in sun rooms or covered patios.

The larger bird, a parrot, is called "Lapa" and is approximately 13 inches long in the body, with a 16 inch tail. It has a tuft of real feathers sewn onto its head, two plastic eyes, and feet which are permanently attached to a wooden perch. String and nylon cord attached to the bird and its perch allows the article to be hung for display.

The smaller bird is named "Quetzal," and measures approximately 8 inches in length, with a 20 inch winding tail. It, too, is perched on a wooden stick and has plastic eyes. String and nylon cord are fastened to the bird in the same manner as above for hanging.


What is the appropriate classification for the merchandise at issue under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).



Classification 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.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404 (bedding and similar articles). The Explanatory Notes, the official interpretation of the tariff at the international level, state that the heading covers furnishing articles of textile materials...for use in the home, public buildings, theaters, churches, etc. They include wall hangings and textile furnishings for ceremonies.

You state that the birds at issue are intended for use as decorative items in sun rooms or covered patios. The size and colorful nature of the pieces support this contention, as do the hanging mechanisms which assume and assist display of the items. Since sunrooms, patios and porches are part of a home, and these birds are hung for display and decoration (in the manner of wall hangings), classification in heading 6304 is appropriate.


The merchandise at issue is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton, textile category 369, dutiable at the rate of 7.2 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 the importer 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 for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


The samples will be returned to you under separate cover, as requested.


John Durant, Director
Commercial Rulings Division

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