CBP Ruling L86613 — The tariff classification of a decorative textile furnishing from Egypt.

Tariff classification

Headings: 6304

Product description

The submitted sample, referred to as a man’s shawl, is a decorative textile furnishing. The item is made from 100 percent acrylic jacquard woven fabric. It measures approximately 36 x 84 inches exclusive of a 2-inch fringe at each end formed by the warp yarns. The sides are finished with an overlock stitch. In your letter you indicate that the item will have a broader use than as a shawl such as a table covering, wall hanging or possibly a floor covering. You suggest the merchandise at issue should be classified under 6214.30, HTS as a shawl or 5702.92, HTS as a floor covering. As you have indicated other uses for this item, its principal use is not clothing and it cannot be classified under 6214. The item is excluded from 5702 as it does not exhibit the characters of a textile floor covering (i.e. thickness, stiffness and strength). The item appears to be a decorative textile furnishing under heading 6304, HTS and will be classified as such.

CBP rationale

The applicable subheading for the decorative textile furnishing 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.

Full text

NY L86613 August 9, 2005 CLA-2-63:RR:NC:N3:349 L86613 CATEGORY: Classification TARIFF NO.:6304.93.0000 Ms. Michelle L. Welsh Hodes Keating & Pilon 39 South LaSalle Street, Suite 1020 Chicago, IL 60603-1731 RE: The tariff classification of a decorative textile furnishing from Egypt. Dear Ms. Welsh: In your letter dated July 27, 2005 you requested a tariff classification ruling on behalf of Egypt and Her Sisters, Inc. The submitted sample, referred to as a man’s shawl, is a decorative textile furnishing. The item is made from 100 percent acrylic jacquard woven fabric. It measures approximately 36 x 84 inches exclusive of a 2-inch fringe at each end formed by the warp yarns. The sides are finished with an overlock stitch. In your letter you indicate that the item will have a broader use than as a shawl such as a table covering, wall hanging or possibly a floor covering. You suggest the merchandise at issue should be classified under 6214.30, HTS as a shawl or 5702.92, HTS as a floor covering. As you have indicated other uses for this item, its principal use is not clothing and it cannot be classified under 6214. The item is excluded from 5702 as it does not exhibit the characters of a textile floor covering (i.e. thickness, stiffness and strength). The item appears to be a decorative textile furnishing under heading 6304, HTS and will be classified as such. The applicable subheading for the decorative textile furnishing 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 rate of duty will be 9.3 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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