Pin Cushion, Item #7386

HQ 083057 September 22, 1989 CLA-2 CO:R:C:G 083057 CRS CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Jack Golla Import Manager Action Industries, Inc. Allegheny Industrial Park Cheswick, PA 15024 RE: Pin Cushion, Item #7386 Dear Mr. Golla: This is in response to your letter of September 30, 1988, wherein you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the classification of a pin cushion from Taiwan. FACTS: The article in question is a pin cushion shaped to represent a tomato with a bud, and is manufactured from a woven blended fabric of 65 percent cotton and 35 percent polyester. The cushion is filled with wood chips; the portion representing the bud with sand. The leaf atop the pin cushion is made of felt. ISSUE: What is the classification of the pin cushion under the HTSUSA? LAW AND ANALYSIS: Heading 6307, HTSUSA, covers other made up articles, including dress patterns. The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The Explanatory Note to heading 6307 states in relevant part that the heading covers made up articles of any textile material which is not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. It includes, in particular: (13) Pin cushions. The article in question is therefore embraced by heading 6307. HOLDING: The pin cushion is classified under subheading 6307.90.9050, HTSUSA, as other made up articles, including dress patterns, other, other, and is dutiable at a rate of 7 percent ad valorem. 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 to determine the current status of any import restraints and requirements. Sincerely, John Durant, Director Commercial Rulings Division