Figural Broom Cover; classifiable heading 6307, HTSUSA

HQ 089318 August 14, 1991 CLA-2 CO;R:C:T 089318 JS CATEGORY: Classification TARIFF NO.: 6307.90.9490 Louis S. Shoichet Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: Figural Broom Cover; classifiable heading 6307, HTSUSA Dear Mr. Shoichet: This is in reference to your letter of April 11, 1991, requesting classification of a figural broom cover under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is a textile figure of a cat, made of 65 percent polyester/35 percent cotton woven fabric. The cat head is fully stuffed and attached to a gingham "dress," which has sleeves attached to stuffed paws/hands. The distinguishing feature of the article, however, is a 15 inch long skirt which measures approximately 30 inches in diameter at its widest point. In back of the figure, the skirt gathers to a small opening, which is apparantly intended for insertion of the broomstick; the article is then pulled down towards the bristle portion of the broom, which the full skirt covers and protects. ISSUE: What is the appropriate classification of a textile figure designed as a broom cover, under the HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), 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. 2 Heading 6307 provides for other made up articles. The Explanatory Notes, the official interpretation of the tariff at the international level, state that made up articles which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature, are provided for therein. The items listed by EN 63.07 as exemplars include tea cosy covers. This type of article has a primarily functional use, which is combined with a decorative feature to add appeal. The item at issue is similar in that it has been specially designed to fit over and cover the bristles of a broom, while maintaining a whimsical, decorative effect. As such, it is properly classified within heading 6307 as an other made up article. HOLDING: The merchandise at issue is classified under subheading 6307.90.9490, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other, other, dutiable at the rate of 7 percent ad valorem. China and Taiwan are not designated beneficiary developing countries under the Generalized System of Prefences; imports from those countries are therefore subject to visa and quota restraints, and duty at the assessed rate. The designated textile and apparel category may be subdivided into parts. If so, the 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 your client 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 for inspection at your 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, your client should contact its 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