Pin Cushion

HQ 083439 November 15, 1989 CLA-2 CO:R:C:G 083439 CRS CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Bernard D. Liberati, Jr. General Manager Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Pin Cushion Dear Mr. Liberati: This is in reply to your letter dated November 17, 1988, to our New York office, in which you requested a binding ruling on behalf of your client, Liss Brothers, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning a pin cushion imported from the Philippines. A sample was submitted with your request. FACTS: The article in question is a pin cushion shaped to represent a filled basket. The pin cushion is made of a woven printed fabric of 50 percent cotton, 50 percent polyester, and is stuffed with non-woven man-made fibers. The basket is made from rattan. ISSUE: Is the pin cushion basketware of heading 4602, HTSUSA, or an other made up textile article of heading 6307, HTSUSA? LAW AND ANALYSIS: The General Rules of Interpretation (GRIs) govern classification under the HTSUSA. GRI 1 provides that the classification of articles is to be determined according to the terms of the headings and any relative section or chapter notes. Heading 4602, HTSUSA, covers basketwork, wickerwork and other articles made directly to shape from plaiting materials. However, the article in question is not a basket but a pin cushion. Since it is not basketware it cannot be classified under heading 4602, HTSUSA. Heading 6307, HTSUSA, covers other made up (textile) articles, including dress patterns. The Explanatory Notes, which constitute the official interpretation of the Harmonized System at the international level, state in regard to heading 6307 that [t]his heading 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. It includes in particular: (13) Pin cushions. Moreover, the General Explanatory Note to chapter 63 provides that the classification of articles within chapter 63 is not affected by the presence of minor trimmings. We find the basketware component of the article in question to be in the nature of minor trimming. It merely forms a way in which to present the pin cushion, to distinguish it, albeit slightly, from other pin cushions. Thus it is our opinion that the article in question should be classified under heading 6307, HTSUSA. HOLDING: The pin cushion at issue is classifiable in subheading 6307.90.9050, under a provision for other made up articles, including dress patterns, other, other, other, and is subject to duty at a rate of 7 percent ad valorem. However, articles of this subheading imported from the Philippines may be eligible for duty-free treatment under the Generalized System of Preferences (GSP), provided that all conditions relating to GSP treatment have been satisfied. Please contact your local Customs office in order to determine eligibility under the GSP. 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