us-cbp-cross-rulings-hq-085418•HQ 085418: Classification of textile handicrafts from Nepal
HQ 085418: Classification of textile handicrafts from Nepal
us-cbp-cross-rulings-hq-085418HQ 085418: Classification of textile handicrafts from NepalGuidance
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 085418
December 18, 1989
CLA-2 CO:R:C:G 085418 CC
CATEGORY: Classification
TARIFF NO.: 9502.10.4000; 6304.92.0000, 6304.93.0000
Mr. James L. Coble
Customs Attach
Bangkok, Thailand
Am Embassy Box 5
APO San Francisco, CA 96346-0001
RE: Classification of textile handicrafts from Nepal
Dear Mr. Coble:
This letter is in response to your inquiry of August 21,
1989, on behalf of the Nepalese Government, requesting tariff
classification of textile handicrafts from Nepal. Samples were
submitted for examination.
FACTS:
The first item is a hand puppet, approximately 28 cm. in
height, which simulates a traditionally attired Nepalese woman.
The textile puppet has a painted-on face, yarn hair in a
decorated braid, and pierced ears.
The second item, a potholder, is a tricolored 7 inch square
of woven fabric, with a loop at one corner. The potholder
contains a decorative pattern. We were not informed of what
materials the potholder is made.
ISSUE:
Whether the puppet at issue is classifiable as a doll in
Heading 9502 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA)?
How is the potholder at issue classified under the 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 9502, HTSUSA, provides for dolls representing only
human beings and parts and accessories thereof. According to the
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, this heading "includes not only dolls
designed for the amusement of children, but also dolls intended
for decorative purposes (e.g., boudoir dolls, mascot dolls), or
for use in Punch and Judy or marionette shows, or those of a
caricature type."
According to Webster's Third New International Dictionary,
Unabridged (1986), a doll is defined as "1 a: a small scale
figure of a human being (as of a baby or child) used esp. as a
child's plaything ... b: puppet."
Thus, one definition of a doll is a puppet. In addition, we
believe that the Explanatory Notes indicate that puppets, e.g.,
those of a kind for use in Punch and Judy or marionette shows,
are contemplated by Heading 9502. Therefore, the sample puppet
is classifiable in Heading 9502.
In HRL 084854, dated June 27, 1989, copy attached, Customs
decided that textile potholders were classifiable in Heading
6304, HTSUSA. Therefore, the sample potholder is classifiable in
Heading 6304.
HOLDING:
The puppet at issue is classified under subheading
9502.10.4000, HTSUSA, which provides for dolls representing only
human beings and parts and accessories thereof, dolls, whether or
not dressed, other, not over 33 cm. in height. The rate of duty
would be 12 percent ad valorem.
If the potholder at issue is made of more than 50 percent
of cotton by weight, it is classified under subheading
6304.92.0000, HTSUSA, which provides for other furnishing
articles, other, not knitted or crocheted, of cotton. The
textile category would be 369 and the rate of duty would be 7.2
percent ad valorem.
If the potholder at issue is made of more than 50 percent of
synthetic fibers by weight, it is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, other, not knitted or crocheted, of synthetic fibers.
The textile category would be 666 and the rate of duty would be
10.6 percent ad valorem.
If the potholder at issue cannot be classified under one of
the above subheadings, then it would be classified under
subheading 6304.99, HTSUSA, which provides for other furnishing
articles, other, not knitted or crocheted, of other textile
materials.
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
Enclosure
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