HQ 084025: Tariff classification of a shoe caddy made in Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084025

                                    June 14, 1989

          CLA-2 Co:R:C:G  084025 DFC

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9030

          Ms. Kim Williams-Brinck
          Import Operations
          Expeditors International
          P.O. Box 69620
          Seattle Washington 98168

          RE: Tariff classification of a shoe caddy made in Taiwan

          Dear Ms. Williams-Brinck:

                Your letter dated February 28, 1989, addressed to our New
          York office concerning the tariff classification of a shoe caddy,
          has been referred to this office for a direct reply to you.
          A sample was submitted for examination.

          FACTS:

                The shoe caddy is made of 100 percent cotton woven fabric.
          It has ten pockets or openings in a vertical position and a snap
          fastener at the top to fasten on a hanger or rod. The primary
          function of this article is to hang in a closet and provide a
          place to arrange and organize shoes.

          ISSUE:

                Is the shoe caddy considered a furnishing for tariff
          purposes?

          LAW AND ANALYSIS:

                Heading 6304, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), provides for other furnishing,
          articles, excluding those of heading 9404.

                The Explanatory Notes to heading 6304 read as follows:

                      This heading covers furnishing articles of textile
                      materials, other than those of the preceding headings
                      or of heading 94.04, for use in the home, public
                      buildings, theatres, churches, etc., and similar
                      articles used in ships, railway carriages, aircraft,
                      trailer caravans, motor-cars, etc.












                                         -2-


                      These articles include wall hangings and textile
                      furnishings for ceremonies (e.g., weddings or
                      funerals); mosquito nets; bedspreads (but not
                      including bed coverings of heading 94.04); cushion
                      covers, loose covers for furniture, antimacassars;
                      table covers (other than those having the
                      characteristics of floor coverings-see Note 1 to
                      Chapter 57); mantlepiece runners; curtain loops;
                      valances (other than those of heading 63.03).

                 The HTSUSA offers no definition as to what specific items
          are to be classified as furnishings except to note examples such
          as bed linens, table linens, toilet linens, kitchen linens, and
          other furnishings not provided for.

                The shoe caddy is not ejusdem generis with the articles
          listed in the above-cited Explanatory Notes to heading 6304 or to
          the examples enumerated in the HTSUSA. Specifically, the shoe
          caddy is dissimilar in physical characteristics and use to those
          articles. Consequently, it cannot be considered a furnishing for
          tariff purposes.

          HOLDING:

                The shoe caddy is classifiable under subheading
          6307.90.9030, HTSUSA, as other made up articles of textile
          materials, other, with duty at the rate of 7 percent ad valorem.


                                 Sincerely,



                                 John Durant, Director
          s                      Commercial Rulings Division



























          DFCahill:mac:5/30/89
          6cc AD NY  Seaport
          1cc Richard Eyskens
          1cc John Durant
          1cc Legal Reference