HQ 954328: PC 866737 affirmed. Crocheted cotton doily hats arefurnishing articles.

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 954328

                         August 2, 1993

CLA-2 CO:R:C:T  954328 HP

CATEGORY:  Classification

TARIFF NO.:   6304.91.0020

Ms. Jinny Jung
Import Supervisor
Expeditors International
601 N. Nash Street
El Segundo, CA 90245

RE:  PC 866737 affirmed.  Crocheted cotton doily hats are
furnishing articles.

Dear Ms. Jung:

     This is in reply to your letter of May 7, 1993.  That letter
concerned the tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of doily hats,
produced in China.

FACTS:

     The merchandise at issue consists of a cotton crocheted
doily hat, item #8493, measuring approximately 6" in diameter,
and starched to impart a stiff look and feel.  In PC 866737 of
October 9, 1991, the District Director, Dallas/Fort Worth, Texas,
classified this merchandise as other furnishing articles.  You
disagree, arguing that classification as an other made up article
is more appropriate.

ISSUE:

     Whether the hat is considered a furnishing article or an
other made up article under the HTSUSA?

LAW AND ANALYSIS:

     Heading 6304, HTSUSA, provides for other furnishing
articles.  The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System (Harmonized System) constitute the
official interpretation of the scope and content of the tariff at
the international level.  They represent the considered views of
classification experts of the Harmonized System Committee.  Totes, Inc. v. United States, No. 91-09-00714, slip
op. 92-153, 14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade
LEXIS 158 (Ct. Int'l Trade 1992).  While not treated as
dispositive, the EN are to be given considerable weight in
Customs' interpretation of the HTSUSA.  Boast, Inc. v. United
States, No. 91-11-00793, slip op. 93-20, 1993 Ct. Intl. Trade
LEXIS 19 (Ct. Int'l Trade 1993).  It has therefore been the
practice of the Customs Service to follow, whenever possible, the
terms of the Explanatory Notes when interpreting the HTSUSA.

     The EN to this heading, at 865, states that "furnishing
articles of textile materials..., for use in the home, [and used
as] wall hangings," are specifically included.  The hat at issue
is formed of crocheted cotton, which is stiff and forms a flat
surface on one side, which makes it suitable for hanging or
resting on a table or similar surface.  In addition, the
crocheted structure of the article makes it especially suitable
for decorative use alone, or with the addition of flowers,
ribbons or bows.  See also HRL 950349 of January 27, 1992; HRL
950129 of December 16, 1991; HRL 088190 of January 23, 1991.

     Since heading 6304, HTSUSA, encompasses the merchandise at
issue, heading 6307, which is a residual heading designed to
provide for all other made up articles of textile not more
specifically provided for in other tariff headings, would not be
an appropriate classification.  Accordingly, PC 866737 is
affirmed.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6304.91.0020, HTSUSA, textile
category 369, as other furnishing articles of crocheted cotton. 
The applicable rate of duty is 11.5 percent ad valorem.

     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 negotiations 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 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 importing the merchandise to determine
the current status of any import restraints or requirements.

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                           Sincerely,


                      John Durant, Director
                   Commercial Rulings Division