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 0089202 - HQ 0089336 > HQ 0089228

Previous Ruling Next Ruling

HQ 089228

July 29, 1991

CLA-2 CO:R:C:G 089228


TARIFF NO.: 6307.90.9490

Ms. Rosalie Abruzzo
Armen Cargo Services Inc.
150-36 182nd Street
Springfield Gardens, New York 11413

RE: Classification of two decorative butterfly shaped articles; Heading 6307

Dear Ms. Abruzzo:

In your letter of April 1, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a wire formed textile butterfly to be imported from the Philippines. You submitted two samples along with your request, one of which was forwarded to this office.


You describe the samples as wire formed butterflies covered with nylon mesh. The sample submitted to this offfice is made of wire frame covered with painted open-work nylon fabric. You state that they are intended to be used as ornaments, i.e., to be attached to a plant, a window curtain or some other object.


What is the proper tariff classification of the butterflies under the HTSUSA?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), 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 6307, HTSUSA, provides for other made up articles of textile materials. The Explanatory Notes, the official interpretation of the tariff at the international level, state that it 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. The Notes state that Heading 6307 includes such articles as rosettes.

Rosettes are textile ornaments or badges shaped like roses which are used to decorate clothing. The instant articles are textile ornaments shaped like butterflies which are used to decorate various items. Clearly the instant butterflies are analogous to the rosettes referred to in the Explanatory Notes, therefore they are classified in Heading 6307.


The instant merchandise is classified under the provision for other made up articles: other: other: other: other, in subheading 6307.90.9490, HTSUSA, dutiable at the rate of 7 percent ad valorem. Inasmuch as the merchandise is from the Philippines, which is a designated beneficiary nation under the Generalized System of Preferences (GSP), it is eligible for duty-free entry under the GSP if all the requirements of the GSP are met.

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. Inasmuch as 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.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling