HQ 085181: Avon Products, Inc. Binding Ruling Request Scented Fabric Tissue Box Covers Fabric Waste Basket Cover

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 085181

                        October 18, 1989


CLA-2  CO:R:C:G  085181  KWM

CATEGORY:  Classification

TARIFF NO.:  6304.93.0000

Mr. Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York  10004

RE:  Avon Products, Inc. Binding Ruling Request
     Scented Fabric Tissue Box Covers
     Fabric Waste Basket Cover


Dear Mr. Shoichet,

     Your letter of June 19, 1989, sent to our New York office,
requesting a classification ruling for the articles referred to
as 'tissue box covers' and 'waste basket cover', has been
forwarded to this office for a ruling.


FACTS:

     Three samples were submitted with your request.  They are
referred to in your letter as "covers", designed to decorate
items found in the household.  One sample is designated as a
cover for "standard" size tissue boxes.  It measures
approximately 6 inches in width.  The second sample is intended
to cover "boutique" sized tissue boxes, and measures
approximately 8 inches in width.  Both tissue box covers have a
1-inch ruffle around the top.  The sample referred to as a "waste
basket cover" measures approximately 12 inches in width, and has
a 2-inch double ruffle around the top.

     All of the samples are constructed of woven, synthetic
textile material, composed by weight of 65% polyester and 35%
cotton.  Each cover is constructed of a rectangular shaped piece
of textile, sewn together on the ends.  The top and bottom edges
are finished with elastic bands sewn into the hems.  The ruffles
are attached to the top of each article by sewn thread.


ISSUE:

     How are these articles classified under the Harmonized
Tariff Schedule of the United States?

LAW AND ANALYSIS:

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (hereinafter "HTSUSA") is made in
accordance with the General Rules of Interpretation (hereinafter
"GRI(s)").  The systematic detail of the harmonized system is
such that virtually all goods are classified by application of
GRI 1; that is, according to the terms of the headings of the
tariff schedule and any relevant Section or Chapter Notes.  Then,
if GRI 1 fails to classify the goods, and if the headings and
legal notes do not otherwise require, the remaining GRIs may be
applied, taken in order.

     An examination of the goods reveals that they are
constructed of textile materials and assembled by sewing.
"Textiles and Articles thereof" are classified in Section XI,
HTSUSA.  In reference to articles constructed of textile
materials, Legal Note 7(e) to Section XI provides that:

     7.     For the purposes of this Section, the expression
          "made up" means:. . .

       (e) Assembled by sewing, gumming or otherwise. . .

     The sample goods in the instant case are of this type.  As
such, this office is of the opinion that they are, according to
the terms of Legal Note 7(e), "made up"  textile articles.
Within Section XI, HTSUSA, Chapters 56-63 include classifications
of articles made up of textile materials.  With regard to 'other'
textile articles, the Explanatory Notes to Chapter 63, state
that:

     This Chapter includes:

     (1)    Under headings 63.01 to 63.07 (sub-chapter I) made up
          articles of any textile fabric. . .which are not more
          specifically described in other Chapters of Section
          XI or else where in the Nomenclature. . . .

(emphasis in the original).  Since none of the headings or Legal
Notes to Chapters 56-63 specifically include the samples in
their coverage, it is our opinion, based on the above Explanatory
Note, that the goods are classified within Chapter 63, HTSUSA -
Other Made Up Textile Articles.

     According to GRI 1, a binding, legal classification is based
upon the terms of the heading.  None of the headings within
Chapter 63, HTSUSA, specifically include goods of the same type
as the samples.  We note, however, that the Explanatory Notes to
heading 6304, HTSUSA - Other Furnishing Articles, provide an
illustrative listing of goods included within that heading,
based on function-related criteria, which is determined by an
item's intended use.  After examining the Explanatory Note, and
examining the nature of the items included there, we are of the
opinion that the sample items fall within heading 6304, HTSUSA -
Other Furnishing Articles.

     The remaining determination is that of the proper subheading
classification.  Within heading 6304, the determination of the
proper subheading classification is based on the intended use of
the item and the composition of the textile involved.  Based upon
the representations in your letter and an examination of the
goods by this office, we are of the opinion that the goods will
be used as indicated.  Because none of the subheadings, by their
terms, specifically include the intended use of the items, they
fall within the 'Other' categories of 6304.91, et seq, HTSUSA.
Your letter also indicates that the materials used are composed
of, by weight, 65% polyester and 35% cotton.  Legal Subheading
Note 2(A) of Section XI, provides that:

     2.(A)  Products of Chapters 56 to 63 containing two or more
          textile materials are to be regarded as consisting
          wholly of that textile material which would be
          selected under Note 2 to this section for the
          classification of a product of Chapters 50 to 55
          consisting of the same textile materials.

Legal Section Note 2(A) of Section XI states:

     2.(A)  Goods classifiable in Chapters 50 to 55 or in
          heading No. 58.09 or 59.02 and of a mixture of two
          or more textile materials are to be classified as if
          consisting wholly of that one textile material which
          predominates by weight over any single textile
          material.

In this case, therefore, because the textile is composed of 65%
polyester by weight, it is considered to consist wholly of
polyester.  Polyester is defined in Chapter Note 1 to Chapter 54,
HTSUSA, as a synthetic fiber:

     1.          Throughout the tariff schedule, the term "man-
               made" fibers means the staple fibers and
               filaments of organic polymers produced by
               manufacturing processes, either:

            (a)  By polymerization of organic monomers, such as
               polyamides, polyesters, polyurethanes. . .


            The terms "synthetic" and "artificial", used in
          relation to fibers, mean: synthetic: fibers as
          defined at (a); . . .

            The terms "man-made", "synthetic", and "artificial"
          shall have the same meanings when used in relation to
          "textile materials".

(emphasis added).  In this case, the term "synthetic" clearly
includes polyester with regard to both staple fibers and
filaments and textile materials as used in the construction of
the sample goods.

HOLDING:

     It is, therefore, our opinion that the samples submitted are
classified within subheading 6304.93.0000, HTSUSA - Other Made Up
Textile Articles; Other Furnishing Articles; Other; Not knitted
or crocheted, of synthetic fibers.  The textile category
designation for this classification is 666, and these goods are
subject to a duty rate of 10.6% ad valorem.  As products of
Taiwan, these goods are also subject to visa requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota category
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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available 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 the importation of this merchandise to
determine the current status of any import restraints or
requirements.





                                John Durant, Director
                                Commercial Rulings Division