HQ 085346: Modification of HRL 085014 of July 31, 1989

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 085346

                                        August 25, 1989


          CLA-2 CO:R:C:G  085346 DSN

          CATEGORY:  Classification

          TARIFF NO.:   6307.90.9050

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

          RE:  Modification of HRL 085014 of July 31, 1989

          Dear Mr. Shoichet:

                This letter is to advise you that HRL 085014 of July 31,
          1989, is being amended based on the following analysis.

          FACTS:

                HRL 085014 classified a textile gift wrap organizer under
          subheading 6304.92.0000, HTSUSA, as a wall hanging.

          ISSUE:

                Whether the gift wrap organizer should be classified under
          heading 6304, HTSUSA, or under heading 6307, HTSUSA.

          LAW AND ANALYSIS:

                Heading 6304, HTSUSA, provides for other furnishing
          articles, excluding those of heading 9404.  The Explanatory Notes
          constitute the official interpretation of the tariff at the
          international level.  The Explanatory Notes to heading 6304 state
          that:

                      This heading covers furnishing articles of
                      textile materials, other than those of the
                      preceding headings or of heading 9404, for
                      use in the home, public building, theatres,
                      churches, etc, and similar articles used in













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                      ships, railway carriages, aircraft, trailer
                      caravans, motor-cars, etc.

                      These articles include wall hangings and
                      textile furnishing for ceremonies (e.g.,
                      weddings or funerals); mosquito nets;
                      bedspreads (but not including bed coverings
                      of heading 9404; cushion covers, loose covers
                      for furniture, antimacassars; table covers (other
                      than those having the characteristics of floor
                      coverings; mantlepiece runners; curtain loops;
                      valances.

                It is our opinion that the gift wrap organizer is not
          ejusdem generis with the articles listed in the above cited
          Explanatory Notes to heading 6304, HTSUSA.  Specifically, the
          gift wrap organizer is dissimilar in physical characteristics and
          use to those articles.

                We have held that a hanging storage unit and a shoe caddy
          were not classified as furnishing articles because they were not
          of a class or kind of articles listed in the Explanatory Notes to
          heading 6304.  See HRL 084607 of July 31, 1989 and HRL 084025 of
          June 14, 1988.  Our position is that if an article can be hung
          like a wall hanging but has a use separate and apart from its
          decorative value it cannot be classified under heading 6304.  The
          gift wrap organizer is primarily designed to provide storage for
          gift wrap utensils and its secondary function is to serve as a
          decorative item to hang on the wall.  Consequently, it cannot be
          considered a furnishing for classification purposes.

          HOLDING:

                The gift wrap organizer is classified under subheading
          6307.90.9050, HTSUSA, which provides for other made up articles,
          including dress patterns, other, other, other, and dutiable at
          the rate of 7 percent ad valorem.

                HRL 085014 of July 31, 1989 is amended accordingly.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division