HQ 089318: Figural Broom Cover; classifiable heading 6307, HTSUSA

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 089318

                         August 14, 1991

CLA-2  CO;R:C:T  089318  JS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9490

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

RE:  Figural Broom Cover; classifiable heading 6307, HTSUSA

Dear Mr. Shoichet:

     This is in reference to your letter of April 11, 1991,
requesting classification of a figural broom cover under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The merchandise at issue is a textile figure of a cat, made
of 65 percent polyester/35 percent cotton woven fabric.  The cat
head is fully stuffed and attached to a gingham "dress," which
has sleeves attached to stuffed paws/hands.  The distinguishing
feature of the article, however, is a 15 inch long skirt which
measures approximately 30 inches in diameter at its widest point.
In back of the figure, the skirt gathers to a small opening,
which is apparantly intended for insertion of the broomstick; the
article is then pulled down towards the bristle portion of the
broom, which the full skirt covers and protects.

ISSUE:

     What is the appropriate classification of a textile figure
designed as a broom cover, under the HTSUSA.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order.  GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section
or chapter notes.


                              2

     Heading 6307 provides for other made up articles.  The
Explanatory Notes, the official interpretation of the tariff at
the international level, state that made up articles which are
not included more specifically in other headings of Section XI or
elsewhere in the Nomenclature, are provided for therein.  The
items listed by EN 63.07 as exemplars include tea cosy covers.
This type of article has a primarily functional use, which is
combined with a decorative feature to add appeal.  The item at
issue is similar in that it has been specially designed to fit
over and cover the bristles of a broom, while maintaining a
whimsical, decorative effect.  As such, it is properly classified
within heading 6307 as an other made up article.

HOLDING:

     The merchandise at issue is classified under subheading
6307.90.9490, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other, other, dutiable at
the rate of 7 percent ad valorem.  China and Taiwan are not
designated beneficiary developing countries under the Generalized
System of Prefences; imports from those countries are therefore
subject to visa and quota restraints, and duty at the assessed
rate.

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest your client check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
issuance of the U.S. Customs Service which is updated weekly and
is available for inspection at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact its
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