Classification of textile handicrafts from Nepal

HQ 085418 December 18, 1989 CLA-2 CO:R:C:G 085418 CC CATEGORY: Classification TARIFF NO.: 9502.10.4000; 6304.92.0000, 6304.93.0000 Mr. James L. Coble Customs Attach Bangkok, Thailand Am Embassy Box 5 APO San Francisco, CA 96346-0001 RE: Classification of textile handicrafts from Nepal Dear Mr. Coble: This letter is in response to your inquiry of August 21, 1989, on behalf of the Nepalese Government, requesting tariff classification of textile handicrafts from Nepal. Samples were submitted for examination. FACTS: The first item is a hand puppet, approximately 28 cm. in height, which simulates a traditionally attired Nepalese woman. The textile puppet has a painted-on face, yarn hair in a decorated braid, and pierced ears. The second item, a potholder, is a tricolored 7 inch square of woven fabric, with a loop at one corner. The potholder contains a decorative pattern. We were not informed of what materials the potholder is made. ISSUE: Whether the puppet at issue is classifiable as a doll in Heading 9502 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? How is the potholder at issue classified under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9502, HTSUSA, provides for dolls representing only human beings and parts and accessories thereof. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, this heading "includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type." According to Webster's Third New International Dictionary, Unabridged (1986), a doll is defined as "1 a: a small scale figure of a human being (as of a baby or child) used esp. as a child's plaything ... b: puppet." Thus, one definition of a doll is a puppet. In addition, we believe that the Explanatory Notes indicate that puppets, e.g., those of a kind for use in Punch and Judy or marionette shows, are contemplated by Heading 9502. Therefore, the sample puppet is classifiable in Heading 9502. In HRL 084854, dated June 27, 1989, copy attached, Customs decided that textile potholders were classifiable in Heading 6304, HTSUSA. Therefore, the sample potholder is classifiable in Heading 6304. HOLDING: The puppet at issue is classified under subheading 9502.10.4000, HTSUSA, which provides for dolls representing only human beings and parts and accessories thereof, dolls, whether or not dressed, other, not over 33 cm. in height. The rate of duty would be 12 percent ad valorem. If the potholder at issue is made of more than 50 percent of cotton by weight, it is classified under subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of cotton. The textile category would be 369 and the rate of duty would be 7.2 percent ad valorem. If the potholder at issue is made of more than 50 percent of synthetic fibers by weight, it is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of synthetic fibers. The textile category would be 666 and the rate of duty would be 10.6 percent ad valorem. If the potholder at issue cannot be classified under one of the above subheadings, then it would be classified under subheading 6304.99, HTSUSA, which provides for other furnishing articles, other, not knitted or crocheted, of other textile materials. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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 subject to frequent renegotiations 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division Enclosure