HQ 087269: Needlecraft article

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 087269

                                    August 15, 1990




            CLA-2 CO:R:C:G  087269 DRR

            CATEGORY: Classification

            TARIFF NO.: 6307.90.9590

            Mr. Joe Steinwinder, Jr.
            Steinwinder Enterprises
            P.O. Box 2819
            Gulfport, Mississippi 39505

            Re:  Needlecraft article

            Dear Mr. Steinwinder:

                 This is in reference to your letter dated April 12, 1990,
            requesting the classification of needlework under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            FACTS:

                 The merchandise at issue is represented by a sample of
            hand needlecraft from China.  The needlecraft consists of a
            canvas material of 100 percent cotton scrim and 100 percent
            wool thread, which constitutes the needlepoint flower designed
            picture.  By weight, the item is 80 percent wool and 20 percent
            cotton.  You state in your letter that the article is
            unfinished at the time of importation and will be finished by
            framing in the United States.  You further state that the
            principal use will be as a wall hanging.

            ISSUE:

                 What is the classification of the needlework item at
            issue?





















                                          -2-


            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
            according to the terms of the headings and any relative section
            or chapter notes.  Heading 6304, HTSUSA, provides for other
            furnishing articles.  Heading 6307, HTSUSA, provides for other
            made-up textile articles.

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level.  The Explanatory Notes to heading 63.04 indicate that
            the provision covers furnishing articles of textile materials
            for use in the home, public buildings, etc., including wall
            hangings.  The Explanatory Notes to 63.07 state that "This
            heading covers made up articles of any textile material which
            are not included more specifically in other headings of Section
            XI or elsewhere in the Nomenclature."

                 In light of the fact that the article is unfinished at the
            time of importation, it has the potential for numerous uses as,
            for example, a wall hanging, a pillow, in an article of
            furniture, such as a footstool or chair, or in an applique
            for wearing apparel.  Since the principle use of the article
            cannot be determined at the time of importation, it is not
            appropriately classifiable under heading 6304 as a wall
            hanging.

            HOLDING:

                 The needlecraft article at issue is classifiable under
            subheading 6307.90.9590, HTSUSA, as other made up articles of
            textile, with a duty rate of 7 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



















            6 cc: A.D.,N.Y. Seaport
            1 cc: CITA
            D. Rimmer library/peh
            087269