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NY B89051

September 25, 1997

CLA-2-63:RR:NC:TA:352 B89051


TARIFF NO.: 6307.90.9989

Mr. James D. Rhodes
Pipkin and Bonnet, Inc
4143 Minnehaha Avenue South
Minneapolis, MN 55406

RE: The tariff classification of miniature hats from Ireland.

Dear Mr. Rhodes:

In your letter dated August 29, 1997, you requested a tariff classification ruling. The samples are being returned.

The submitted samples and photographs depict miniature hats with their wooden display stands. The hats are made of various woven fabrics and constructed in various styles. They are decorated with various textile bows, textile flowers, textile ribbons and feathers. The hats are designated as "The Duchess of Leinster-1780", "The Lunardi-1784", "The Pamela-1815", "The Glengarry-1817", "The Pink Bibi-1820", "The Green Bibi-1830", "The Fanchon-1850", "The Autumn Capote-1880", "The Spring Capote-1882", "The Alexandra-1893" and "The Leghorn-1910". Each hat and a wooden stand are contained in a cardboard box. The cardboard box which houses the hat and wooden stand is shrink wrapped with clear plastic sheeting. When imported into the United States the items will be packaged for the consumer. The hats are stated to be sold as collectable items that are used for decorative/display purposes.

The samples at issue are a collection of items, that have a common function. Each of the items if imported separately would be classified in different subheading of the Harmonized Tariff Schedules of the United States (HTS). If imported separately the wood item would be classifiable in a subheading of Chapter, 44, HTS, and the textile item would be classifiable under subheading 6307.90.9989, HTS.

General Rule of Interpretation Three states:

"When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to a heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different material or made up of different components, and goods put up in sets for retail sale which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The textile hat and wooden stand for each article are considered a composite good made of textile and wood. Based on the value and use of the components the textile portion imparts this composite good with its essential character.

The applicable subheading for the hats will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5897.


Robert B. Swierupski

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