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HQ 960578

November 5, 1997
CLA-2 RR:TC:TE 960578 jb


TARIFF NO.: 6304.92.0000; 6304.93.0000; 6304.99.6020

Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802

RE: Classification of a round cloth used to cover a table; heading 6304; EN to heading 6307

Dear Ms. Denny:

This is in response to your inquiry of, May 27, 1997, on behalf of your client, Vail Wire & Steel Fabricating, for a tariff classification ruling for what you describe as "table bunting" pursuant to the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Although you state that samples were submitted to this office for examination, we are unable to locate those samples.


The subject merchandise consists of a round cloth measuring 88 inches in diameter. It will be made of either cotton, polyester fabric, or acetate. The cloth has the logo "the one and only Wonderbra" featured in large letters in bright yellow on a contrasting square field of black which has been stitched onto the underlying larger yellow cloth.

On April 10, 1997, this office issued to you HQ 960301, wherein we stated that your request for a ruling (dated February 12, 1997) was being administratively closed because the identical classification ruling request had been previously submitted by you (December 18, 1996) and answered in HQ 960178, dated February 10, 1997. You strongly disagree with Customs interpretation of the content of your classification ruling requests. In your opinion, the two requests are distinguishable as follows:

1. The subject of HQ 960178 was a "table skirt" or "table valance" which cannot cover a table;

2. The subject of the present ruling request, which was administratively closed in HQ 960301, addresses a round cloth, which you state " is definitely not used in setting a table".
We note that in both your February 12, 1997 and December 18, 1996, submissions, you refer to the subject merchandise as "table bunting" and request classification in heading 6307, HTSUS. Additionally, the stated purpose for this merchandise is as follows:
to provide a decorative cloth at a trade show, department store or cruise line to promote a particular article or company


What is the proper classification for the subject merchandise?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.

Heading 6307, HTSUS, provides for other made up articles, including dress patterns. This is a "basket provision" for those articles not elsewhere more specifically enumerated. The EN to heading 6307, state that this heading includes, in particular:

(4) Flags, pennants and banners, including bunting for entertainments, galas or other purposes.

"Bunting" is defined as:

Soft, thin, cotton or wool fabric in plain or open weave. Used for flags, decorations. The
Fashion Dictionary, Mary Brooks Picken, at 40, 1973

Cotton or worsted yarn is used to make this soft flimsy, plain-woven cloth. Some of the cloth is made from cotton warp and worsted filling. Cotton bunting is made from heavy cheesecloth and comes in the white or is piece dyed. Ply yarn may be used in this plain-woven, fairly loose-textured cloth which has a texture ranging from 24 to 36 by 24 x 32. All worsted bunting is used in making flags. The Modern Textile and
Apparel Dictionary, at 69,
a lightweight loosely woven fabric used chiefly for flags and festive decorations, Webster's Ninth New Collegiate Dictionary, at 188, 1983

Although you use the term "bunting" as a "generic expression", it is a term of art which is specifically defined. Bunting is referred to as a plain woven, loose-textured cloth similar to cheesecloth and scrim. These are the cloths normally used to drape around bandstands, podiums, parade floats, store windows and the like. In the EN to heading 6307, HTSUS, bunting follows flags, pennants and banners. These exemplars are not similar to the subject table skirt.

Heading 6304, HTSUS, provides for, other furnishing articles, excluding those of heading 9404, HTSUS. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 6304, HTSUS, state, in part:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

In HQ 960178, this office addressed the proper classification of this merchandise through a process of elimination. It is the opinion of this office that the analysis set forth in that ruling, is accurate. Accordingly, we will not repeat that analysis in its entirety. However, we will emphasize a number of salient points. We note your comment that the table skirt or table valance is not classifiable in heading 6302, HTSUS, which encompasses, among other things, table linen, and that "the Wonderbra decorative cloth is definitely not used in setting a table". This statement, although accurate, is not reflective of the proper classification of this merchandise. This office has never expressed that the classification of this merchandise is as table linen under heading 6302, HTSUS. To the contrary, we have tried to convey that this merchandise is provided for under the appropriate provisions of heading 6304, HTSUS, as an other furnishing article. The provision for other furnishing articles is not limited to articles for use in the home and includes items such as loose covers for furniture and table covers. Whether the merchandise lacks a top panel ( as in the merchandise addressed in HQ 960178) thereby consisting only of four panels which frame the table to be decorated, or features a top panel, as in the present request, thereby covering the table all around, is irrelevant. The merchandise is fundamentally the same for classification purposes and remains classified in heading 6304, HTSUS.


The subject merchandise, if made of cotton, is classifiable under subheading 6304.92.0000, HTSUSA, which provides for, other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The applicable rate of duty is 6.9 percent ad valorem and the quota category is 369.

The subject merchandise, if made of polyester, is classifiable 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. The applicable rate of duty is 10.2 percent ad valorem and the quota category is 666.

The subject merchandise, if made of acetate, is classifiable under subheading 6304.99.6020, HTSUSA, which provides for, other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of other textile materials: other: other: of artificial fibers. The applicable rate of duty is 5.4 percent ad valorem and the quota category is 666.

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.

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 importing the merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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