"Victorian Country Swag" hanging decoration; Other made up textile article in 6307, HTSUSA.

HQ 950888 March 27, 1992 CLA-2 CO:R:C:F 950888 LPF CATEGORY: Classification TARIFF NO.: 6307.90.9480 Mr. James Bartee Traffic Manager House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: "Victorian Country Swag" hanging decoration; Other made up textile article in 6307, HTSUSA. Dear Mr. Bartee: This is in response to your letter of November 6, 1991 submitted on behalf of House of Lloyd, Inc., regarding the proper classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a "Victorian Country Swag" hanging decoration, item # 291211. You submitted a sample with your request for a binding ruling. FACTS: The "Victorian Country Swag," imported from Taiwan, consists of dried raffia, dried gypsophila, dried star flower (tiny daisy), calico ribbon (100% cotton) and grapes (lacquered styrofoam). The article is designed for use in the home as a wall or door hanging decoration. ISSUE: Whether the "Victorian Country Swag" is classifiable in heading 0603 as dried, bleached, cut flowers and flower buds for ornamental purposes; heading 3926 as an other article of plastics or materials of headings 3901 to 3914; heading 4602 as an article made directly to shape from plaiting materials; or in heading 6307 as an other made up (textile) article. -2- LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) taken in their appropriate order provide a framework for classification of merchandise under the HTSUSA. The majority of imported goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the good cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's. The "Victorian Country Swag" consists of several components which are classifiable as follows: the gypsophila and star flowers in heading 0603; the styrofoam grapes in heading 3926; the raffia in heading 4602; and the cotton ribbon in heading 6307. Since separate HTSUSA headings provide for each of these components, the good is classified by applying GRI 3(a) which explains, in pertinent part, that goods which are classifiable under two or more headings are classified under the heading which provides the most specific description of the good. However, all such headings are regarded as equally specific when each refers to only part of the goods. Each of the possible headings, in this case, refer to only part of the good. Since the headings are, thus, regarded as equally specific, we do not classify the article by GRI 3(a) but rather by GRI 3(b). GRI 3(b) provides that articles made up of different components, that is, composite goods, shall be classified as if they consisted of the component which gives them their essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. EN VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of a constituent material in relation to the use of the article are indicia of essential character. Although the gypsophila and star flowers represent the greatest value of the components and the raffia represents the greatest weight, neither alone is dispositive of essential character. Furthermore, based on use, no one component of the article imparts essential character; rather all the components function coequally to produce a decorative effect. -3- Accordingly, GRI 3(c) explains that goods which cannot be classified by reference to 3(a) or 3(b) are classified under the heading which occurs last in numerical order among those which equally merit consideration. The article, therefore, is classifiable in heading 6307, the provision which occurs last in numerical order. The applicable subheading is 6307.90.9480. HOLDING: The "Victorian Country Swag" is classifiable in subheading 6307.90.9480, HTSUSA, as "Other made up [textile] articles,... Other: Other: Other, Other." The general column one rate of duty is 7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division