us-cbp-cross-rulings-hq-086202•HQ 086202: Bamboo and polyester-lace fabric decoration
HQ 086202: Bamboo and polyester-lace fabric decoration
us-cbp-cross-rulings-hq-086202HQ 086202: Bamboo and polyester-lace fabric decorationGuidance
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 086202
March 26, 1990
CLA-2 CO:R:C:G 086202 RFC
CATEGORY: Classification
TARIFF NO.: 6307.90.9050
Mr. J.F. Fritz
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009
RE: Bamboo and polyester-lace fabric decoration
Dear Mr. Fritz:
This ruling letter is in response to your request of
December 6, 1989, on behalf of Joelson Industries, Inc.,
concerning classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for a bamboo and polyester-
lace fabric decoration, referred to as a potpourri hoop, produced
in Taiwan. A sample was submitted for examination.
FACTS:
The submitted sample consists of an oblong piece of bamboo
joined together in a hoop with a metal clasp. On one side of the
hoop is a felt backing and on the other side is a piece of
polyester-lace fabric. The piece of polyester-lace fabric is
decorated with ribbons and polyester flowers. Inside the hoop
there appears to be a mixture of dried flower petals.
ISSUE:
Whether a bamboo and polyester-lace fabric decoration
containing a mixture of dried flower petals should be classified
as a decorative textile item or as a perfume-emitting item.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, according to the remaining
GRI's, taken in order.
-2-
GRI 3 provides for goods which may be classifiable under two
or more headings. GRI 3(b) specifies, in part, that "composite
goods consisting of different materials or made up of different
components...shall be classified as if they consisted of the
material or component which gives them their essential
character...." Explanatory Note 3(b)(VIII) states that "[t]he
factor which determines essential character will vary as between
different kinds of goods [and] may...be determined by the nature
of the material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to
the use of the goods."
The essential character of the above-described goods is the
textile materials consisting of the polyester flowers, ribbons,
and lace fabric. The composition of these materials create a
principal use for the goods as a decorative textile item for
display, probably on a wall. The essential character of the
goods is not the mixture of dried flower petals because the
principal use of the goods is not to scent clothes (e.g.,
sachets) or the air (e.g., potpourri jars). See Webster's New
Riverside University Dictionary 1029,921 (1984).
Subheading 6307.90.9050, HTSUSA, provides for other made up
articles, including dress patterns: other: other: other. This is
the proper classification under the HTSUSA for the above-
described goods.
HOLDING:
The above-described goods are composite goods pursuant to
GRI 3(b) classified under subheading 6307.90.9050, HTSUSA, which
provides for other made up articles, including dress patterns:
other: other: other, and dutiable at the rate of 7 percent ad
valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
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