HQ 950888: "Victorian Country Swag" hanging decoration; Other made up textile article in 6307, HTSUSA.

us-cbp-cross-rulings-hq-950888HQ 950888: "Victorian Country Swag" hanging decoration; Other made up textile article in 6307, HTSUSA.Guidance

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 950888

                         March 27, 1992

CLA-2 CO:R:C:F 950888 LPF

CATEGORY: Classification

TARIFF NO.: 6307.90.9480

Mr. James Bartee
Traffic Manager
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE:  "Victorian Country Swag" hanging decoration; Other made up
     textile article in 6307, HTSUSA.

Dear Mr. Bartee:

     This is in response to your letter of November 6, 1991
submitted on behalf of House of Lloyd, Inc., regarding the proper
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a "Victorian Country Swag"
hanging decoration, item # 291211.  You submitted a sample with
your request for a binding ruling.

FACTS:

     The "Victorian Country Swag," imported from Taiwan, consists
of dried raffia, dried gypsophila, dried star flower (tiny
daisy), calico ribbon (100% cotton) and grapes (lacquered
styrofoam).  The article is designed for use in the home as a
wall or door hanging decoration.

ISSUE:

     Whether the "Victorian Country Swag" is classifiable in
heading 0603 as dried, bleached, cut flowers and flower buds for
ornamental purposes; heading 3926 as an other article of plastics
or materials of headings 3901 to 3914; heading 4602 as an article
made directly to shape from plaiting materials; or in heading
6307 as an other made up (textile) article.




                               -2-

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA.  The majority of imported goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes.  In the event that the good cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.  The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.

     The "Victorian Country Swag" consists of several components
which are classifiable as follows: the gypsophila and star
flowers in heading 0603; the styrofoam grapes in heading 3926;
the raffia in heading 4602; and the cotton ribbon in heading
6307.  Since separate HTSUSA headings provide for each of these
components, the good is classified by applying GRI 3(a) which
explains, in pertinent part, that goods which are classifiable
under two or more headings are classified under the heading which
provides the most specific description of the good.  However, all
such headings are regarded as equally specific when each refers
to only part of the goods.

     Each of the possible headings, in this case, refer to only
part of the good.  Since the headings are, thus, regarded as
equally specific, we do not classify the article by GRI 3(a) but
rather by GRI 3(b).

     GRI 3(b) provides that articles made up of different
components, that is, composite goods, shall be classified as if
they consisted of the component which gives them their essential
character.  "Essential character" is the attribute which strongly
marks or serves to distinguish what an article is.  EN VIII to
GRI 3(b) explains that bulk, quantity, weight, value or the role
of a constituent material in relation to the use of the article
are indicia of essential character.  Although the gypsophila and
star flowers represent the greatest value of the components and
the raffia represents the greatest weight, neither alone is
dispositive of essential character.  Furthermore, based on use,
no one component of the article imparts essential character;
rather all the components function coequally to produce a
decorative effect.





                               -3-

     Accordingly, GRI 3(c) explains that goods which cannot be
classified by reference to 3(a) or 3(b) are classified under the
heading which occurs last in numerical order among those which
equally merit consideration.  The article, therefore, is
classifiable in heading 6307, the provision which occurs last in
numerical order.  The applicable subheading is 6307.90.9480.

HOLDING:

     The "Victorian Country Swag" is classifiable in subheading
6307.90.9480, HTSUSA, as "Other made up [textile] articles,...
Other: Other: Other, Other."  The general column one rate of duty
is 7 percent ad valorem.

                                   Sincerely,


                                   
                                   John Durant, Director
                                   Commercial Rulings Division 







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