HQ 957765: Request for reconsideration of NYRL 806365, dated February 7, 1995; Heading 6304;Heading 9503

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 957765

                          June 26, 1995
CLA-2 R:C:T CAB 957765

CATEGORY: Classification

TARIFF NO.: 6304.92.0000

Susan Guarino
Westwater Enterprises
917 Mountain Ave.
Mountside, NJ 07092

RE: Request for reconsideration of NYRL 806365, dated February 7, 1995; Heading 6304;
Heading 9503

Dear Ms. Guarino:

     This is in response to your request for reconsideration of New York Ruling Letter
(NYRL) 806365, dated February 7, 1995, issued to you by the Area Director of the New York
Seaport.  A sample of the subject merchandise was submitted to Customs Headquarters for
examination.

FACTS:

     The submitted sample is constructed of 100 percent cotton woven fabric on the exterior
with a polyester filler interior.  The article is shaped like a pig and measures approximately 5 X 6
inches.  The front portion is of a floral and plain patchwork checkered design while the backside is
plain.  The top portion of the article also has a hang loop.  You refer to the article as a "quilt
shape" and state that it will be imported in various styles.  

     On January 23, 1995, you submitted a ruling request for the instant article to the Area
Director of New York.  You stated that the subject quilt shapes would be imported in various
styles and could be used undecorated as hanging ornaments or as a craft item to be embellished
with fabric, paint, beads, etc.  The New York Seaport issued NYRL 806365, dated February 7,
1995, wherein it classified the subject merchandise as wallhangings under Heading 6304 of the
Harmonized Tariff Schedule of the United States Annotated (HTSUSA). 

ISSUE:

     Whether the subject merchandise is classifiable under Heading 9503, HTSUSA, as other
toys, or Heading 6304, HTSUSA, as other furnishing articles?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the General Rules of
Interpretation (GRI's).  GRI 1 provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.  Merchandise that cannot be
classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken
in order.

     Heading 9503, HTSUSA, is the provision for other toys.  The Explanatory Notes to the
Harmonized Commodity Description and Coding System, although not legally binding, are the
official interpretation of the tariff at the international level.  The General Explanatory Note to
Heading 9503, HTSUSA, states, in pertinent part, that "this Chapter covers toys of all kinds
whether designed for the amusement of children or adults." In your request for reconsideration,
you contended that the subject quilt shapes are designed with an overall whimsical and
entertaining appearance intended for the amusement of adults and children.  You further asserted
that the ornamental string is attached for displaying the article in the stores and not intended to
remain a functioning feature of the article.  Customs has difficulty reconciling subsequent
statements with those of  your initial inquiry, in which you failed to mention that the subject
merchandise was designed for amusement.  In fact, in your initial inquiry, you maintained that the
merchandise was to be used as hanging ornaments or craft items.  

     Additional U.S. Rule of Interpretation 1(a) provides that a classification controlled by use
(other than actual use) should be determined in accordance with an article's principal use in the
United States immediately prior to the date of importation.  After examining the subject article,
we note that the quilt shape has no pattern on the back side or facial features which are
characteristics generally found on toys devised for entertainment.  The general appearance of the
article indicates that its principal use is as an article of decoration rather than as a toy designed for
amusement.  Consequently, the subject article is not classifiable under Heading 9503, HTSUSA.  

     Heading 6304, HTSUSA, provides for other furnishing articles.  The EN to Heading
6304, HTSUSA, state that the heading covers "furnishing articles of textile materials...these
articles include wall hangings..."  The subject quilt shapes contain a hang loop to facilitate
suspending them on a wall.  The fact that the quilt shapes are equipped for hanging on a wall
suggest that their principal use is not as a toy, but rather as an article of adornment.  See also,
Headquarters Ruling Letter (HRL) 083046, dated September 13, 1989 and HRL 951967, dated
September 3, 1992, where Customs classified articles designed for hanging on a wall under
Heading 6304, as wallhangings.  Therefore, the subject merchandise is classifiable under Heading
6304, HTSUSA.

HOLDING:

     Based on the foregoing, the subject quilt shapes are classifiable in subheading
6304.92.0000, HTSUSA, which is the provision for other furnishing articles, excluding those of
heading 9404; other, not knitted or crocheted, of cotton.  The applicable rate of duty is 7.1
percent ad valorem and the textile restraint category is 369.

     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 renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for inspection 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 importation of this merchandise to determine the current status of any import
restraints or requirements.  

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division