HQ 086144: Paper towel holder; modification of NYRL 846734

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 086144

                        February 15, 1990



CLA-2 CO:R:C:G 086144 CRS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Louis S. Shoichet, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, NY 10004

RE:  Paper towel holder; modification of NYRL 846734

Dear Mr. Shoichet:

     This is in reply to your letter dated December 7, 1989, on
behalf of your client Avon Products, Inc., in which you requested
a reconsideration of New York Ruling Letter (NYRL) 846734, dated
November 24, 1989.

FACTS:

     The merchandise in question is described as a "Country
Granny" paper towel holder (style no. 78576) and is intended to
resemble an elderly woman in period costume.  The article
consists of a wooden rod designed to accommodate a roll of paper
towels, attached to which, or "holding" the rod is a "Granny"
figure wearing a full length lace trimmed skirt, lace trimmed
blouse and ruffled bonnet.  The dress and bonnet are made from 65
percent polyester, 35 percent cotton fabric.  The upper torso of
the figure is reinforced with plastic and padded with
approximately 1/4 inch of polyester stuffing.  The head and face
of the figure are stuffed with polyester while the face itself is
made from a polyester knit material upon which features (eyes,
mouth, chin) are painted.  The sample also has painted hair and a
painted pince-nez; however, you state that the imported article
will be finished with acrylic hair and plastic glasses.

ISSUE:

     Whether the article in question was properly classified as
an other furnishing article of subheading 6304.93.0000, HTSUSA,
or whether the article should instead be classified as an other
made up article of subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs).  GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes.

     The Explanatory Notes constitute the official
interpretation of the Harmonized System at the international
level.  The Explanatory Note to heading 6304, other furnishing
articles, provides in pertinent part:

     This heading covers furnishing articles of textile
     materials...for use in the home....

     These articles include wall hangings and textile furnishings
     for ceremonies (e.g., weddings or funerals); mosquito nets;
     bedspreads...; cushion covers; loose covers for furniture,
     antimacassars; table covers...; mantlepiece runners; curtain
     loops; valances....

     The "Country Granny" paper towel holder is not ejusdem
generis with the articles listed above.  While heading 6304 is
not confined to the articles specifically enumerated in the
Explanatory Notes, it is Customs' view that the scope of 6304 is
not so broad as to encompass goods such as the towel holder under
consideration, which is more properly akin to a novelty item than
to a furnishing.

     Moreover, Customs has previously ruled that articles which
can be hung like a wall hanging but which have a use separate and
apart from their decorative value are not classifiable in heading
6304.  See Headquarters Ruling Letters 085014 of August 25, 1989,
and 083203 of November 17, 1989.  As the article in question is
designed to hold paper towels it has a use which is separate and
apart from its decorative value.  Consequently, it is not
classifiable in heading 6304.

     Heading 6307, HTSUSA, is a residual category encompassing a
broad range of articles not included more specifically in other
headings of Section XI or elsewhere in the Nomenclature.  Since
there is no more specific heading within the HTSUSA which would
incorporate the article in question, the "Country Granny" paper
towel holder is covered by heading 6307, HTSUSA.

HOLDING:

     The article in question is classifiable in subheading
6307.90.9050, HTSUSA, under the provision for other made up
articles, other, other, other, and is dutiable at 7 percent ad
valorem.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

     Pursuant to section 177.9 of the Customs Regulations (19 CFR
177.9), NYRL 846734 of November 24, 1989, is modified in
conformity with the foregoing.

                         Sincerely,





                         John Durant, Director
                         Commercial Rulings Division