Bamboo and polyester-lace fabric decoration

HQ 086202 March 26, 1990 CLA-2 CO:R:C:G 086202 RFC CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. J.F. Fritz Norman Krieger, Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: Bamboo and polyester-lace fabric decoration Dear Mr. Fritz: This ruling letter is in response to your request of December 6, 1989, on behalf of Joelson Industries, Inc., concerning classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for a bamboo and polyester- lace fabric decoration, referred to as a potpourri hoop, produced in Taiwan. A sample was submitted for examination. FACTS: The submitted sample consists of an oblong piece of bamboo joined together in a hoop with a metal clasp. On one side of the hoop is a felt backing and on the other side is a piece of polyester-lace fabric. The piece of polyester-lace fabric is decorated with ribbons and polyester flowers. Inside the hoop there appears to be a mixture of dried flower petals. ISSUE: Whether a bamboo and polyester-lace fabric decoration containing a mixture of dried flower petals should be classified as a decorative textile item or as a perfume-emitting item. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. -2- GRI 3 provides for goods which may be classifiable under two or more headings. GRI 3(b) specifies, in part, that "composite goods consisting of different materials or made up of different components...shall be classified as if they consisted of the material or component which gives them their essential character...." Explanatory Note 3(b)(VIII) states that "[t]he factor which determines essential character will vary as between different kinds of goods [and] may...be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods." The essential character of the above-described goods is the textile materials consisting of the polyester flowers, ribbons, and lace fabric. The composition of these materials create a principal use for the goods as a decorative textile item for display, probably on a wall. The essential character of the goods is not the mixture of dried flower petals because the principal use of the goods is not to scent clothes (e.g., sachets) or the air (e.g., potpourri jars). See Webster's New Riverside University Dictionary 1029,921 (1984). Subheading 6307.90.9050, HTSUSA, provides for other made up articles, including dress patterns: other: other: other. This is the proper classification under the HTSUSA for the above- described goods. HOLDING: The above-described goods are composite goods pursuant to GRI 3(b) 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. Due to the changeable nature of the statistical annotation 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. Sincerely, John Durant, Director Commercial Rulings Division