HQ 083726: Tariff classification of unfinished wall hangings- Reconsideration of New York letter 835606

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 083726

                                     June 15, 1989


            CLA-2 CO:R:C:G 083726 JLJ, 835606

            CATEGORY: Classification

            TARIFF NO.: 6304.99.2000

            Ms. Anna Hebrowska
            Amerpol International, Inc.
            107 Washington Street, 2nd Floor
            New York, New York  10006

            RE:  Tariff classification of unfinished wall hangings-
                 Reconsideration of New York letter 835606

            Dear Ms. Hebrowska:

                 You requested a reconsideration of New York letter 835606
            of January 23, 1989, which provided a tariff classification for
            certain unfinished wall hangings imported from Poland.  You
            submitted samples along with your request.

            FACTS:

                 New York letter 835606 of January 23, l989, held that
            certain unfinished wall hangings were classified under the
            provision for other furnishing articles, excluding those of
            heading 9404: other: not knitted or crocheted, of other textile
            materials: other: of vegetable fibers (except cotton), in
            subheading 6304.99.2000, Harmonized Tariff Schedule of the
            United States Annotated (HTSUSA), dutiable at the general rate
            of 12.8 percent ad valorem.  Textile category number 899
            applies to goods classified in this subheading.

                 Six samples were submitted.  Sample A-1 is made of 55
            percent linen and 45 percent cotton woven fabric.  It is an
            unfinished wall hanging.  The finished product is Sample A-2,
            which is a calendar towel.  Sample B-1 is made of 100 percent
            linen woven bleached fabric.  It is an unfinished wall hanging.
            The finished product is Sample B-2, a finished wall hanging
            entitled "Friendship Comes From a Loving Heart."  Sample C-1 is
            made of 100 percent linen woven unbleached fabric.  It is an
            unfinished wall hanging.  The finished product is C-2, a
            finished wall hanging entitled "The Beauty of Life is Within
            Your Heart."  Only the unfinished samples (A-1, B-1, C-1) are
            at issue, since the finishing is done within the United States.
            All the final products are calendars to be hung on walls.













                                          -2-

            ISSUE:

                 What is the HTSUSA classification of these unfinished
            items?

            LAW AND ANALYSIS:

                 You argue that subheading 6304.99.2000, HTSUSA, is not the
            correct classificaton for these items,  You argue that
            classification in subheading 6302.92.00, HTSUSA, under the
            provision for bed linen, table linen, toilet linen and kitchen
            linen, other, of flax, other, is correct because it is more
            specific and because it continues the rate of duty which
            applied to this merchandise under the Tariff Schedules of the
            United States (TSUS).

                 We note that, while the HTSUSA was intended to be revenue
            neutral in general, some HTSUSA duty rates may differ from the
            TSUS duty rates applicable to identical merchandise.  There is
            no requirement that merchandise be classified under the HTSUSA
            tariff provision with the duty rate which most closely
            resembles that of the TSUS.

                 The Explanatory Notes for Heading 6302 states that
            "Articles such as floor cloths, dish cloths, scouring cloths,
            dusters and similar cleaning cloths, generally made of coarse
            thick material, are not regarded as falling within the
            description 'kitchen linen' and are excluded."  The unfinished
            wall hangings submitted are of a coarse, thick material.  They
            are not similar to the tea towels and glass cloths given as
            exemplars of kitchen towels by the Explanatory Notes.

                 The Explanatory Notes for Heading 6304 state that "This
            heading covers furnishing articles of textile materials, other
            than those of the preceding headings or of heading
            9404....These articles include wall hangings ...."  Inasmuch as
            the instant textile articles are unfinished calendars which
            hang on the wall and which are wall hangings for tariff
            purposes, Heading 6304 is appropriate for the instant
            merchandise.






















                                         - 3 -

            HOLDING:

                 The instant unfinished wall hangings are classified in
            subheading 6304.99.2000, HTSUSA.  NYRL 835606 is affirmed.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division


















































            jones library 083726
            6cc: A.D. N.Y. Seaport (NIS-349)
            JLJohnson:ph:6/15/89