HQ 087643: Classification of scented coasters; not classifiable in Heading 3307; classifiable as other furnishing articles in Heading 6304

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 087643

                        November 1, 1990




CLA-2  CO:R:C:G   087643  CC

CATEGORY:  Classification

TARIFF NO.:  6304.99.3500

Ms. Diana J. Murphy
Kerr-Hays Company
P.O. Box 711
Ligonier, PA 15658

RE:  Classification of scented coasters; not classifiable in
     Heading 3307; classifiable as other furnishing articles in
     Heading 6304

Dear Ms. Murphy:

     This letter is in response to your inquiry of July 5, 1990,
requesting tariff classification of scented coasters.  Samples
were submitted for examination.

FACTS:

     You have submitted two identical samples, which you state
will be packaged and sold together.  The samples, designated by
you as "mug mates," are coasters made of a woven blend of 55
percent linen and 45 percent cotton fabric.  They measure
approximately 4 3/4 inches by 4 3/4 inches.  The coasters
contain a filling of potpourri made of crushed flowers, twigs,
and leaves, which emits a spice scent when a cup containing a hot
beverage is placed on the coasters.

ISSUE:

     Whether the submitted merchandise is classifiable in Heading
3307 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Heading 6304, HTSUSA?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
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.

     Heading 3307, HTSUSA, provides for perfumery, cosmetic, or
toilet preparations, among other articles.  According to Note 3
of Chapter 33, the expression "perfumery, cosmetic, or toilet
preparations" applies to, inter alia, the following products:
scented sachets; odoriferous preparations which operate by
burning; perfumed papers and papers impregnated or coated with
cosmetics; contact lens or artificial eye solutions; wadding,
felt and nonwovens, impregnated, coated or covered with perfume
or cosmetics; and animal toilet preparations.  The merchandise at
issue is not among the articles listed above, nor does it appear
to be the class or kind of article classifiable in Heading 3307.

     In Headquarters Ruling Letter (HRL) 085539 of November 17,
1989, we classified a coaster in Heading 6304, HTSUSA.  Despite
the scented filling, the submitted articles function primarily
as coasters and are classifiable as such.  Therefore the
submitted coasters are classifiable in Heading 6304, which
provides for other furnishing articles.

HOLDING:

     Each coaster is classified under subheading 6304.99.3500,
HTSUSA, which provides for other furnishing articles, excluding
those of Heading 9404, other, not knitted or crocheted, of other
textile materials, other, of vegetable fibers (except cotton),
other.  The rate of duty is 12.8 percent ad valorem, and the
textile category is 899.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.

     The designated textile and apparel category may be
subdivided into parts.  If so, 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 that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division