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NY C84458

February 27, 1998

CLA-2-63:RR:NC:TA:349 C84458


TARIFF NO.: 6304.93.0000

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of a wallhanging from China.

Dear Mr. Thayer:

In your letter dated February 11, 1998 you requested a classification ruling.

You submitted a pumpkin wreath wallhanging referred to as item 1295HHD3373. The wallhanging is comprised of a cardboard backing which is covered with various types of fabrics cut in the shape of pumpkins and leaves. The various fabrics consists of 100 percent cotton woven fabrics, 100 percent polyester tricot knit fabrics and 65 percent polyester and 35 percent cotton woven fabrics. The wreath has a sponge filler. It measures approximately 12 inches in diameter. The edges are finished with a piece of textile cord. Affixed to the top portion of the wallhanging is a textile cord loop used to hang the item from a wall. As requested the wallhanging is being returned.

In your letter, you inquire as to whether the instant wallhanging composed of various textile fabrics would be classified under subheading 6304.92.0000, HTS, or 6304.93.0000, HTS. Please note that since this wreath contains a knit polyester fabric, subheading 6304.91.0040, HTS, is another possible classification. You also ask if the weights of the various fabrics are to be combined.

Subheading Note 2, Section XI, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides:

(A) Products of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of chapters 50 to 55 consisting of the same textile materials.

(B) For the application of this rule:

(a) Where appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.

Note 2(A), Section XI, to which Subheading Note 2(A) refers, provides:

(A) Goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material.

General Rule of Interpretation 3, HTSUSA, provides:

When * * * 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 headings 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 * * * those headings are to be regarded as equally specific in relation to those goods * * * . (b)Mixtures [and] composite goods consisting of different materials or made up of different components * * * 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.

Subheading Note 2(A) is dependent on the application of Section XI Note 2(A). The subheading note states that the classification of textile garments and articles will be governed by the textile material selected under the section note. However, the section note is directed towards the classification of yarns and fabrics which are a "mixture" of two or more textile materials. The Harmonized Commodity Description and Coding System, Explanatory Notes, which are the official interpretation of the HTSUSA at the international level (the 4 and 6 digit headings), state that textile materials may be mixed:

-prior to or during spinning;

-during twisting;

-during weaving.

Accordingly, Section XI Note 2(A) requires that where yarn or fabric consists of more than one textile fiber, the weights of those fibers are to be compared and classification will be according to the textile material which predominates. Thus, the mixture of textile materials contemplated in the section note is not a mixture of two or more separate fabrics or components. Before the subheading note can be utilized, it must first be determined to which of the fabrics comprising the article the section note applies.

Where two or more separate fabrics are combined, Section XI Note 2(A) is not used until a single fabric is selected under GRI 3. The instant sample is made of several different fabrics. It is the textile pumpkins and leaves which supply the primary decorative appearance to what is essentially a decorative article. Without this textile portion, the wallhanging is not a finished article and has no commercial value. The wallhanging cannot be classified following GRI 3(b) since no single fabric imparts the essential character of the wreath. Applying GRI 3(c), the wallhanging will be classified in the provision which occurs last in numerical order.

The applicable subheading for the wallhanging will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.1 percent ad valorem. The wallhanging falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.

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 John Hansen at 212-466-5854.


Robert B. Swierupski

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