HQ 952071: Hair accessory holder classified as a wall hanging with anincidental utilitarian function under heading 6304; not othermade up articles under heading 6307; barrette holder.

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 952071

                        December 29, 1992

CLA-2  CO:R:C:T  952071  ch

CATEGORY:  CLASSIFICATION

TARIFF NO.:  6304.92.0000

Susan Kearney
Customs Coordinator
Wal-Mart Stores Incorporated
702 S.W. 8th Street
Bentonville, Arkansas  72716

RE:  Hair accessory holder classified as a wall hanging with an
incidental utilitarian function under heading 6304; not other
made up articles under heading 6307; barrette holder.

Dear Ms. Kearney:

     This is in response to your inquiry of May 19, 1992,
requesting the tariff classification of a hair accessory holder
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  This article will be produced in Taiwan.  A
sample was submitted to this office for examination.

FACTS:

     The merchandise at issue is a holder for hair accessories,
designated as style number 2598.  The holder is made up of a main
body and a strap.  The body consists of a cotton, woven, printed
bow, measuring approximately 20 by 12 centimeters, decorated with
lace, textile flowers and beads.  A ribbon loop has been placed
at the top of the bow from which the holder will hang.  A
vertical strap is attached to the back of the bow, and measures 7
by 77 centimeters.  Both the bow and the strap are made of a
floral printed fabric.  

     The holder will presumably be affixed to a wall from its
ribbon loop.  Hair accessories must be pinned or clipped to the
strap, as the holder fails to provide a means of securing such
items.  

ISSUE:

     Whether the subject merchandise is classifiable under
heading 6307, HTSUSA, which provides for other made up articles,
or under heading 6304, HTSUSA, which provides for other
furnishing articles?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.  Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.

     You suggest that the proper classification of the instant
item is under heading 6307, HTSUSA, which provides for other made
up textile articles.  

     The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level. 
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.

     The EN to heading 6307 state that it is a residual provision
that covers made up articles of any textile material which are
not included more specifically in other headings of Section XI or
elsewhere in the Nomenclature.  Heading 6304 covers other
furnishing articles, excluding those of heading 9404.  If the
subject merchandise can be classified under heading 6304,
classification under 6307 will be precluded.

     The EN to section 6304 provide:

          This heading covers furnishing articles of textile
     materials, other than those of the preceding headings
     or of heading 94.04, for use in the home, public
     buildings, theatres, churches, etc., and similar
     articles used in ships, railway carriages, aircraft,
     trailer caravans, motor-cars, etc.

          These articles include wall hangings and textile
     ceremonies (e.g., weddings or funerals); mosquito nets;
     bedspreads (but not including bed coverings of heading
     94.04); cushion covers; loose covers for furniture,
     antimacassars; table covers (other than those having
     the characteristics of floor coverings - see note 1 to
     Chapter 57); mantlepiece runners; curtain loops;
     valances (other than those of heading 63.03). 
     (Emphasis added).

     In HRL 952321, we classified merchandise similar to the
subject article as a wall hanging under heading 6304.  In that
ruling, we recognized that articles which may be hung from a
wall, but have a utilitarian use separate and apart from their
decorative value, are not viewed by Customs as wall hangings
subject to classification under heading 6304.  However, we found
that the straps on a barrette holder, used for the "functional"
purpose of pinning hair accessories, did not render it a
utilitarian article.  Instead, the straps merely provided a
foundation to which the hair accessories would be affixed.  Thus,
the functional purpose of the straps was entirely incidental to
its primary purpose as a wall decoration.

     In HRL 951967, we ruled that a greeting card holder was a
wall hanging classifiable under heading 6304.  That item was
similar to the subject merchandise in that straps were used to
hold and display greeting cards.  In that ruling we noted that:

     [t]he article, taken as a whole, is purely decorative
     in nature although we recognize that even decorative
     articles will have components that may marginally be
     described as "functional."  The mere fact that straps
     provide a means for affixing the cards does not render
     this a utilitarian article; that reasoning would result
     in findings that virtually every decorative article
     which has a functional component (such as the clips
     which hold a picture's backing in place, or even the
     backing itself which provides a foundation for a
     picture or photograph) would no longer be classifiable
     as a decorative furnishing article.

We find this reasoning controlling, and classify the subject
merchandise as a furnishing article under heading 6304.

HOLDING:

     The subject merchandise is classifiable under subheading
6304.92.0000, HTUSA, which provides for other furnishing
articles, not knitted or crocheted, of cotton.  The applicable
rate of duty is 7.2% ad valorem.  The textile quota 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 the subject of 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 the 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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.




                         Sincerely,




                         John Durant, Director