HQ 083163: Heraldic Embroidery

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 083163

                        November 29, 1989


CLA-2 CO:R:C:G 083163

CATEGORY:  Classification

TARIFF NO.:  3924.90.20; 6304.92.0000

Mr. Vincent Maffei
10114 Haddon Avenue
Pacoima, CA 91311

RE:  Heraldic Embroidery

Dear Mr. Maffei:

     This is in reply to your letter dated July 18, 1988, to our
New York office, in which you requested a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) concerning the classification of heraldic embroidery
imported from Ireland.

FACTS:

     The article in question is cotton felt fabric wall hanging
on which is embroidered a family coat of arms.  The embroidery is
encased in a plastic frame.

ISSUE:

     Whether the embroidered coat of arms has the essential
character of an other made up textile article such that it should
be classified in heading 6304, HTSUSA?

LAW AND ANALYSIS:

     Under the HTSUSA, merchandise is classified in accordance
with the General Rules of Interpretation (GRIs).  GRI 1 provides
that the classification of articles is to be determined
according to the terms of the headings and any relative section
or chapter notes and, provided the headings do not otherwise
require, according to the remaining GRIs.

     GRI 3 provides for the treatment of articles which are,
prima facie, classifiable under two or more headings.  Under GRI
3(a), a more specific heading is preferred to those headings
which are more general in nature.  However, when two or more
headings refer to part only of the materials contained in
composite goods, the headings are to be regarded as equally
specific in regard to the goods.  In this instance, the frame and
the felt embroidery are described  individually by headings 3924
and 6304.

     Heading 3924, HTSUSA, covers tableware...[and]...other
household articles...of plastics.  Subheading 3924.90.20
specifically provides for plastic picture frames.

     Heading 6304, HTSUSA, covers other furnishing articles,
excluding those of heading 9404.  According to the Explanatory
Notes, which constitute the official interpretation of the
Harmonized System at the international level, heading 6304
covers furnishing articles of textile materials for use in the
home or public buildings, including wall hangings.

     Here, the headings are regarded as equally specific, and
therefore, classification proceeds according to GRI 3(b) which
provides that goods are to be classified as if they consisted of
the material or component which gives them their essential
character.  In this case, while the frame is more than mere
trimming, it is nonetheless of secondary importance in relation
to the textile embroidery.  The selling point of the article in
question is the family coat of arms which is embroidered on the
cotton felt fabric.  Consequently, it is our opinion that it is
the textile component which gives the article its essential
character.

     The article in question has the essential character of a
textile and is designed to be hung on a wall in either a home or
a public building.  Thus it is our opinion that the embroidered
coat of arms at issue should be classified in heading 6304,
HTSUSA.

HOLDING:

     The heraldic embroidery is classifiable in subheading
6304.92.0000, HTSUSA, under a provision for other furnishing
articles..., other, not knitted or crocheted, of cotton, and is
dutiable at a rate of 7.2 percent ad valorem.  The textile
category is 369.

     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 Customs Service, which 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, you should contact your 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