HQ 084607: Tariff Classification of a hanging storage unit

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 084607

                                    July 31, 1989

          CLA-2  CO:R:C:G  084607

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9030

          Mr. Paul Belo
          KIDZ BIZ
          K B Concepts
          66 Pittsford Way
          New Providence, New Jersey 07974

          RE: Tariff Classification of a hanging storage unit

          Dear Mr. Belo:

                Your letter dated April 8, 1989, addressed to our New York
          office concerning the tariff classification of a hanging storage
          unit produced in Korea, has been referred to this office for a
          direct reply to you.  A sample was submitted for examination.

          FACTS:

                The sample is a storage unit for a child's room.  It has
          pockets sewn to a decorative face that allows for the storage of
          numerous small toys and other fun things.  The unit is suspended
          by cords from two clips that fit over the top of a closet door.
          The face of the unit is comprised of 65 percent polyester and 35
          percent cotton while the back is 100 percent nylon.  The body is
          filled with polyurethane foam and the head with 100 percent
          polyester.  The hanging clips are made of aluminum.

          ISSUE:

                Is the hanging unit considered a furnishing for tariff
          purposes?
























                                         -2-


          LAW AND ANALYSIS:

                Heading 6304, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), provides for other furnishing
          articles, excluding those of heading 9404.

                The Explanatory Notes to heading 6304 read as follows:

                      This heading covers furnishing articles of textile
                      materials, other than those of the preceding headings
                      or of heading 94.04, for use in the home, public
                      buildings, theatres, churches, etc., and similar
                      articles used in ships, railway carriages, aircraft,,
                      trailer caravans, motor-cars, etc.

                      These articles include wall hangings and textile
                      furnishings for ceremonies (e.g., weddings or
                      funerals); mosquito nets; bedspreads (but not
                      including bed coverings of heading 94.04): cushion
                      covers, loose covers for furniture, antimacassars;
                      table covers (other than those having the
                      characteristics of floor coverings-see Note 1 to
                      Chapter 57); mantlepiece runners; curtain loops;
                      valances (other than those of heading 63.03).

                The HTSUSA offers no definition as to what specific items
          are to be classified as furnishings except to note examples such
          as bed linens, table linens, toilet linens, kitchen linens, and
          other furnishings not provided for.

                The hanging storage unit is not ejusdem generis with the
          articles listed in the above-cited Explanatory Notes to heading
          6304 or to the examples enumerated in the HTSUSA.  Specifically,
          the hanging storage unit is dissimilar in physical
          characteristics and use to those articles.  Consequently, it
          cannot be considered a furnishing for tariff purposes.

          HOLDING:

                The hanging storage unit is classifiable under subheading
          6307.90.9030, HTSUSA, as other made up articles of textile
          materials, other, with duty at the rate of 7 percent ad valorem.


                                     Sincerely,




                                      John Durant, Director
                                      Commerecial Rulings Division











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