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May 17, 1999

CLA-2-63:RR:NC:TA:352 E81484


TARIFF NO.: 6307.90.9989

Mr. Leonard Samartini
Total Port Clearance, Inc.
10 Fifth Street
Valley Stream, NY 11021

RE: The tariff classification of an arm chair organizer from China.

Dear Mr. Samartini:

In your letter received by this office April 20, 1999, on behalf of Liberty Star, Inc., Great Neck, New York, you requested a tariff classification ruling. The samples are being returned as requested.

The sample submitted is an arm chair organizer, style number 6335. It consists of two pieces, one which is a holder for magazines and a television remote. The other piece is a protective cover for the arm of a chair in matching fabric. The holder measures approximately 26 1/2" x 13 1/2" and is designed to be draped over the arm of a chair or couch. It features three open pockets at one end and sewn into the other end are pellets to add weight so that the holder does not slip off the arm of the chair where it is placed. The matching cover measures approximately 18 1/2" x 13 1/2". It is designed to be place on the matching arm of the chair or sofa. Both the holder and matching cover are constructed of a 100 percent polyester woven fabric panel and a 100 percent polyester knit panel. Between the panels is a thin layer of polyester fiber. The panels are sewn together with a woven fabric binder around the edges. There are top stitching throughout the article creating a quilted pattern.

The samples at issue are a collection of items that have a common function, which were put up in a set for retail sale. Each of the items if imported separately would be classified in a different subheading of the Harmonized Tariff Schedules of the United States (HTS). The matching cover is classifiable in subheading 6304.93.0000, HTS. The holder is 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 heading, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to 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 materials 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.

Since this collection of items are classifiable under two or more headings, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character. Based on the use, quantity and function, the essential character of this set is imparted by the holder.

The applicable subheading for the arm chair organizer, two pieces, style number 6335, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem.

Merchandise which is classifiable under subheading 6307.90.9989, HTS, is not subject to visa requirements or quota restraints. However, the matching cover, while classifiable under that subheading by virtue of GRI 3(b); goods put up in sets for retail sale, is subject to visa and quota requirements as if it was imported separately. It falls within textile category designation 666. As a product of China this cover is subject to visa requirements and quota restraints based upon international textile trade agreements.

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 Alan Tytelman at 212-637-7092.


Robert B. Swierupski

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