HQ 083439: Pin Cushion

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 083439

                        November 15, 1989


CLA-2 CO:R:C:G 083439 CRS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mr. Bernard D. Liberati, Jr.
General Manager
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE:  Pin Cushion

Dear Mr. Liberati:

     This is in reply to your letter dated November 17, 1988, to
our New York office, in which you requested a binding ruling on
behalf of your client, Liss Brothers, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) concerning a pin
cushion imported from the Philippines.  A sample was submitted
with your request.

FACTS:

     The article in question is a pin cushion shaped to represent
a filled basket.  The pin cushion is made of a woven printed
fabric of 50 percent cotton, 50 percent polyester, and is stuffed
with non-woven man-made fibers.  The basket is made from rattan.

ISSUE:

     Is the pin cushion basketware of heading 4602, HTSUSA, or an
other made up textile article of heading 6307, HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRIs) govern
classification under the HTSUSA.  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.

     Heading 4602, HTSUSA, covers basketwork, wickerwork and
other articles made directly to shape from plaiting materials.
However, the article in question is not a basket but a pin
cushion.  Since it is not basketware it cannot be classified
under heading 4602, HTSUSA.
     Heading 6307, HTSUSA, covers other made up (textile)
articles, including dress patterns.  The Explanatory Notes, which
constitute the official interpretation of the Harmonized System
at the international level, state in regard to heading 6307 that

     [t]his 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.

     It includes in particular:

     (13)  Pin cushions.

Moreover, the General Explanatory Note to chapter 63 provides
that the classification of articles within chapter 63 is not
affected by the presence of minor trimmings.

     We find the basketware component of the article in question
to be in the nature of minor trimming.  It merely forms a way in
which to present the pin cushion, to distinguish it, albeit
slightly, from other pin cushions.  Thus it is our opinion that
the article in question should be classified under heading 6307,
HTSUSA.

HOLDING:

     The pin cushion at issue is classifiable in subheading
6307.90.9050, under a provision for other made up articles,
including dress patterns, other, other, other, and is subject to
duty at a rate of 7 percent ad valorem.

     However, articles of this subheading imported from the
Philippines may be eligible for duty-free treatment under the
Generalized System of Preferences (GSP), provided that all
conditions relating to GSP treatment have been satisfied.  Please
contact your local Customs office in order to determine
eligibility under the GSP.

     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