Tariff classification of a Textile Item imported fromChina

HQ 959390 June 5, 1997 CLA-2 RR:TC:TE 959390 ASM CATEGORY: Classification Tariff No.: 6307.90.9989 Ms. Carolyn Burnett P.O. Box 140008 Las Colinas Station Irving, Texas 75014-0008 RE: Tariff classification of a Textile Item imported from China Dear Ms. Burnett: This letter concerns the request for a binding ruling regarding the tariff classification of a textile item under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject article is a 100 percent woven cotton rectangular textile item (5 1/2 x 3 1/2 inch) trimmed at the top with battenburg lace. You claim that the item is designed for use as a top sheet for a doll house bed; however, you further indicate that some of the items will undergo further processing in the U.S. This would involve folding and sewing the sides together, thus creating an item that would be marketed as either a pillow sham for a doll's bed or for use as a keepsake holder for infant items, primarily for a baby's first rosary. ISSUE: What is the proper tariff classification under the HTSUSA for a small rectangular textile item of 100 percent cotton trimmed at the top with battenburg lace. LAW AND ANALYSIS: 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. The Explanatory Notes to the HTSUSA (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). - 2 - The EN's for heading 9503 state that this heading covers "Dolls' houses and furniture, including bedding." Further, Note 3 of Chapter 95, HTSUSA, specifically states: Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles. At the time NY 807592 was issued, you informed us that the imported product was to be retail packaged as doll sheets with some undergoing additional processing to form a doll pillow sham. Accordingly, in NY 807592, dated April 3, 1995, the product now in question was classified under subheading 9503.90.0070, HTSUSA, which provides for "toys; other; parts and accessories." However, in PD 818438, dated January 31, 1996, you indicated that the same product was intended to be marketed at retail as a keepsake rosary holder. Thus, in PD 818438, we classified the product under subheading 6307.90.9989, HTSUSA, which provides for "other made up articles... other, other." In view of the more recent information we have received from you regarding the intended use of the product as a rosary holder, the GRI 1 analysis applied in reaching the tariff classification decision in NY 807592 is incorrect Although Note 3 to Chapter 95 would allow classification of such an item under Chapter 95 if it is of a class or kind of merchandise which is "suitable for use solely or principally with articles of this chapter," the product is not used solely or principally as a "toy" under Chapter 95. The importer has stated that the principal use of the imported article is for further wholesale distribution and that the specific retail articles are for the gift accessory market. At this time, we have no evidence that the principal use of this item would be as doll bedding. As such, it is our determination that the article should be classified under subheading 6307.90.9989, HTSUSA, as an other made up article of textile material, based on the most recent information contained in the file. The tariff classification contained in NY 807592, which classified the product as a toy under subheading 9503.90.0070, HTSUSA, was correct as to the facts stated at that time. However, it is now inapplicable to the present product. HOLDING: The subject product, a 100 percent cotton rectangular textile item (5 1/2 x 3 1/2 inches) with battenburg lace, is classifiable under the provision for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other", subheading 6307.90.9989, HTSUSA, and is dutiable under the general column one rate at 7 percent ad valorem. Sincerely, John Durant, Director Tariff Classification Appeals Division