HQ 087184: Reconsideration of Headquarters Ruling Letter (HRL) 083203and HRL 086144; not classifiable as wall hangings in Heading6304; classifiable in Heading 6307

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 087184

                          June 18, 1990




CLA-2  CO:R:C:G   087184  CC

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE:   Reconsideration of Headquarters Ruling Letter (HRL) 083203
and HRL 086144; not classifiable as wall hangings in Heading
6304; classifiable in Heading 6307

Dear Mr. Shoichet:

     This letter is in response to a request by our New York
Seaport Area for reconsideration of the following Headquarters
rulings: HRL 083203, dated November 17, 1989; HRL 086144, dated
February 15, 1990; and HRL 085014, dated July 31, 1989.  The
importer of the merchandise classified in each of these rulings
was Avon Products, Inc.

     HRL 083203 concerned the classification of a "cow message
center."  This article represented a cow and had a small note pad
and pencil.  HRL 086144 concerned the classification of a
"country granny paper towel holder."  This article represented an
elderly woman and had a wooden rod which could hold a roll of
paper towels.  HRL 085014 concerned the classification of a "gift
wrap organizer."  This article held gift wrapping supplies.  All
of the above articles were designed to hang on a wall.

     After further consideration of HRL 083203 and HRL 086144, we
believe that these rulings are correct.  In both of these
rulings we stated that articles that can be hung from a wall, but
have a use separate and apart from their decorative value, are
not classifiable in Heading 6304 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).  Therefore, the
cow message center and the paper towel holder were classified in
Heading 6307.  We find no basis for modifying either of these
rulings.

     In HRL 085014, the gift wrap organizer was classified in
Heading 6304.  This ruling was modified in HRL 085346, dated
August 25, 1989, to classify the gift wrap organizer in Heading
6307.  We find no basis to reconsider HRL 085346.

     HRL 083203, dated November 17, 1989, and HRL 086144, dated
February 15, 1990, are affirmed.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division