HQ 958119

January 14, 1998

CLA-2 RR:TC:TE 958119 CMR/RH

CATEGORY: Classification

TARIFF NO.: 6302.52.2000

Bruce N. Shulman, Esq.

Stein Shostak Shostak & O\'Hara

1620 L Street, N.W.

Suite 807

Washington, D.C. 20036-5605

RE: Reconsideration of New York Ruling Letter (NY) 805708 of

January 30, 1995; classification of items referred to as

motifs; classification of doilies; table linen; other

furnishing articles; other made up articles; heading 5804;

heading 6307; heading 6302; heading 6304

Dear Mr. Shulman:

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.

1625(c)(1)), as amended by section 623 of Title VI (Customs

Modernization) of the North American Free Trade Agreement

Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),

notice of the proposed revocation of NY 805708 was published on

November 26, 1997, in the Customs Bulletin, Volume 31, Number 48.

This is in response to the submission from you and Mr. Shostak of

June 20, 1995, on behalf of Lin Lyn Trading, Ltd., requesting

that Customs reconsider our classification decision in New York

Ruling Letter (NY) 805708, dated January 30, 1995. A member of

my staff met with you and your client on December 11, 1995, to

discuss the issues in this case. Thereafter, you tendered a

supplemental request dated April 22, 1996, addressing questions

raised at the meeting.

In NY 805708, Customs classified various items, which you

identify as \"motifs,\" in subheading 5804.30.0090, Harmonized

Tariff Schedule of the United States Annotated (HTSUSA), which

provides for lace in the piece, in strips or in motifs; handmade

lace; other. You have requested reconsideration of NY 805708

claiming the goods are properly classified as other embroidery in

the piece, in strips or in motifs, in subheading 5810.99.9000,

HTSUSA. Alternatively, you seek classification under subheading

6307.90.99, HTSUSA (other made up articles).

FACTS:

The goods at issue consist of eight styles of embroidered and

appliqued articles which you refer to as motifs and which have

been identified more specifically as \"Window Pane Motifs.\" Each

item measures approximately eight inches square, has a fiber

content of 55 percent linen and 45 percent cotton, and each is

made in China.

In your first submission, you describe the process by which the

articles in question are produced, in part, as follows:

These motifs are produced by outlining patterns on a large

piece of ground material. Battenburg lace tape measuring

approximately 1/4 inch wide is then appliqued to the ground

material along the outlines that were previously stenciled

thereon. Designs are then embroidered on the ground

material. Portions of the ground material are then removed

and additional needlepoint design elements are added by

sewing threads through the edges of the lace tape, producing

a lace-like effect in the areas in which the ground was

removed.

You describe the articles as consisting of four major types of

material or design elements: (1) the ground, (2) Battenburg lace

tape which is appliqued to the ground, (3) embroidery on selected

portions of the ground, and (4) added needlework in the areas

where the ground has been removed. The items feature various

designs created by the four design elements. These designs

include stars, pinwheels, snowflakes, trees and houses.

Your client sells all of the articles in question to Wimpole

Street Creations which markets them for use in creating craft

items or includes them in craft kits which it markets. You state

that the articles are marketed for various uses as appliques or

insets for wearing apparel or furnishing items such as pillows,

and as components for making quilts or afghans. A copy of a

Wimpole Street catalog was included in your submission.

The specific items at issue are not shown in the submitted

Wimpole Street catalog, but similar items are. In each case, the

items are identified as \"doilies.\"

In NY 805708, the items at issue were classified in heading 5804,

HTSUSA, as lace motifs, based upon an application of General Rule

of Interpretation 3(b), i.e., essential character. It was

determined that the battenburg lace constitutes about 50 percent

of the surface area of the articles and imparts the essential

character of the items.

ISSUES:

Are the submitted \"motifs\" classifiable in heading 5804, HTSUSA,

as lace in motifs; classifiable in heading 5810, HTSUSA, as

embroidery in motifs; classifiable in heading 6302, HTSUSA, as

doilies; classifiable in heading 6304, HTSUSA, as other

furnishing articles; or, classifiable in heading 6307, HTSUSA, as

other made up articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the

General Rules of Interpretation (GRIs). GRI 1 provides that

\"classification shall be determined according to the terms of the

headings and any relative section or chapter notes and, provided

such headings or notes do not otherwise require, according to

\[the remaining GRIs taken in order\].\"

The Explanatory Notes (EN) to the Harmonized Commodity

Description and Coding System, the official interpretation of the

tariff at the international level, offers useful guidance

regarding the scope of the various headings at issue. Heading

5804, HTSUSA, provides for, among other things, lace in motifs.

The EN for heading 5804 state in part:

It is an essential characteristic of lace that the

design element is not worked on a pre-existing ground.

For the purposes of this heading the term therefore

does not extend to products of similar appearance and,

indeed, sometimes known as lace (e.g., filet lace),

made by filling in or decorating the meshes of a pre-existent ground of
tulle or net, or by sewn applique

work on a ground, whether or not the ground is

subsequently wholly or partially removed. Such

products are classified as embroidery in heading 58.10,

as are also true laces which have been subsequently

embroidered, and encrusted lace produced by sewn

applique work.

The EN for heading 5810, which includes embroidery in motifs,

provide in part:

Embroidery is obtained by working with embroidery

threads on a pre-existing ground of tulle, net, . . . ,

lace or woven fabric, . . . , in order to produce an

ornamental effect on that ground. \* \* \*

Thus the manufacture starting with a pre-existing

ground fabric distinguishes embroidery from lace, and lace

should not be confused with embroidery from which the ground

fabric has been eliminated after execution. \* \* \*

In regard to motifs specifically, the EN to 5810 states, in

relevant part:

\(III\) APPLIQUE WORK

This consists of a ground of textile fabric or

felt on which are sewn, by embroidery or ordinary

stitches:

\* \* \*

\(B\) Ornamental motifs of textile or other materials. These

motifs are usually a textile fabric (including lace),

of a texture different from that of the ground fabric

and cut in various patterns which are sewn to the

ground fabric; in certain cases, the ground fabric is

removed at the places covered by the applied motif.

\* \* \*

All varieties of embroidery described remain within

this heading when in the following forms:

\* \* \*

\(2\) In the form of motifs, i.e., individual pieces of embroidery

design serving no other function than to be incorporated or

appliqued as elements of embroidery in, for example,

underwear or articles of apparel or furnishings. They may be cut to any
shape, backed or otherwise assembled. They

include badges, emblems, \"flashes\", initials, numbers,

stars, national or sporting insignia, etc.

Customs Office of Laboratory and Scientific Services analyzed two

of the submitted samples at our request. They confirmed that the

samples are constructed as described in your submission. Due to

the emphasis in the EN regarding the lack of a pre-existing

ground in the construction of lace and the presence of a pre-existing
ground in embroidery, and based upon the construction of

the articles at issue, Customs agrees with you that we erred in

NY 805708 in classifying the items in heading 5804 as lace in

motifs.

Although Customs agrees that these items are not classifiable as

lace in motifs in heading 5804, before concluding they are

classifiable as embroidered motifs in heading 5810 we must

examine the scope of that heading and the other possible

classifications, i.e., as doilies in heading 6302, as other

furnishing articles of heading 6304, or as other made up articles

of heading 6307.

Heading 6302 provides for, among other things, table linen. The

EN for heading 6302 state, in relevant part:

These articles are usually made of cotton or flax,

but sometimes also of hemp, ramie or man-made fibres,

etc.; they are normally of a kind suitable for

laundering. They include:

\* \* \*

\(2\) Table linen, e.g., table cloths, table mats and

runners, tray cloths, table centres, serviettes, tea

napkins, sachets for serviettes, doilies, drip mats.

It should be noted, however, that certain articles

of the above descriptions (e.g., table centres

made from lace, velvet or brocaded materials) are

not regarded as articles of table linen; they are

usually classified in heading 63.04.

\* \* \*

\[Underline added\].

Heading 6304 provides for other furnishing articles, excluding

those of heading 9404. According to the EN for heading 6304,

furnishing articles include:

\[W\]all hangings and textile furnishings for ceremonies

(e.g., weddings or funerals); mosquito nets; bedspreads

(but not including bed coverings of heading 94.04);

cushion covers, loose covers for furniture,

antimacassars; table covers (other than those having

the characteristics of floor coverings - see Note 1 to

Chapter 57); mantlepiece runners; curtain loops;

valances (other than those of heading 63.03).

You assert that the articles in question are classifiable as

motifs in heading 5810 because they are not intended or suitable

for use as doilies in heading 6302. Additionally, you claim that

the items are not finished articles in the linen industry but

rather are multi-use components and serve no other function than

to be incorporated or appliqued as an element of embroidery in an

article (i.e., quilts, table cloths, runners and placemats) and

as appliques or inserts for wearing apparel. This, you claim, is

evidenced by the \"heavy tape\" used on the edges which serve to

facilitate the joinder of the motifs to each other or to other

components to form craft items.

Additionally, in the opinion of Wimpole\'s president and its chief

designer, doilies used as table linen for furniture must be

designed so that a decorative lace, cut work or a scalloped edge

is visible after a vase, bowl or other object is placed on top of

them. Otherwise, they state that any piece of cloth (i.e., wash

cloth, small towel, handkerchief, potholder, etc.) would qualify

for use as doilies or table linen. You further contend that the

decorative function of doilies can be satisfied only if the edges

have been adorned or ornamented in some fashion with lace, fringe

or the like.

Finally, you assert that doilies have a uniform geometric pattern

and contain relatively small cutouts in the sections on which an

object rests. On the other hand, you claim that the items in

question have relatively large cutouts. A few of the articles

display a picture (i.e., a tree) which you state would not be

visible with an object placed on top of it.

In HQ 953486, dated October 6, 1993 (issued in response to a

request for Internal Advice by you on behalf of Lin Lyn Trading),

Customs reviewed various definitions of doilies and found that

doilies may be both table linen under heading 6302 and home

serving no other function than to be incorporated or appliqued as

elements of embroidery in, for example, underwear or articles of

apparel or furnishings.\" In rejecting classification in heading

5810, Customs stated:

\* \* \* This office is of the opinion that the articles at

issue have a function other than to be incorporated in or

appliqued to other articles of apparel or furnishings.

These articles are of a size, design and construction that

are well-suited for use as doilies either of the kind used

as table linen or of the kind used as home furnishing

articles. This fact precludes classification within heading

5810, HTSUSA. Moreover, the rulings you cited as

precedential are distinguishable from the instant case in

that those articles were either miniature doilies (See New

York Ruling Letter (NYRL) 886899, dated June 8, 1993) or

they were described as \"insets\", \"appliques\", \"greeting card

inserts\" and various other types of motifs only suitable for

use as accessories for blouses, t-shirts, cards, etc. . . .\"

In HQ 954807, Customs considered and distinguished many of the

rulings you cite, i.e, NY 880928 of December 17, 1992; NY 886899

of June 8, 1993; District Decision (DD) 884359 of April 26, 1993;

NY 883658 of March 11, 1993; NY 867739 of October 22, 1991; NY

858018 of November 30, 1990; and, HQ 086008 of February 6, 1990.

For the same reasons stated in HQ 954807 in distinguishing the

above cited rulings, we believe NY 887995 of July 8, 1993

(miniature hearts and garlands), DD 800419 of August 24, 1994

(triangular-shaped motifs), and NY 873296 of April 16, 1993

(beaded and sequined appliques), are distinguishable from the

merchandise at issue here. In these cited rulings, the items at

issue were either miniature doilies or suited only for use as

accessories to other items.

The items at issue herein are, in our view, of a similar size,

design and construction to the doilies in HQ 954807 and to the

doilies (exhibits 1A, 1B, 1C, 1D and 1E) in HQ 953486. We note

that the edges of the doilies in those cases were not adorned

with lace, fringe, etc., and in our opinion, that is not a

mandatory feature for classification as a doily. As defined in

HQ 953486, a doily is a piece of fabric used to protect the

surface of furniture and as decoration. The doilies in question

are constructed of fine fabrics and contain embellishments such

as battenburg lace, embroidery and needle point designs. They

are certainly decorative due to these embellishments and,

although some of the design or embellishment may be covered up by

articles placed upon the doilies, much of the decoration remains

visible. Moreover, the articles, including the lace-like areas,

are sufficient to protect furniture from scratches which could be

caused by the weight or movement of an object placed upon the

doily.

Furthermore, although the items at issue are marketed and sold by

Wimpole Street Creations for use in craft kits, the Wimpole

catalogue consistently refers to similar items as doilies.

\[Note, the articles at issue were not shown in the submitted

catalogue\]. Classification of doilies as other furnishing

articles or as table linen is a classification based upon use and

that use is the principal use in the United States of goods of

the same class or kind to which the subject goods belong. See,

Additional U.S. Rule of Interpretation 1(a). We note that in

regard to classification by principal use, the Court of

International Trade stated in Group Italglass U.S.A. v. United

States, 17 CIT 1177 (November 1, 1993):

The court stresses that it is the principal use of the class

or kind of goods to which the imports belong and not the

principal use of the specific imports that is controlling

under the Rules of Interpretation.

The use of the subject doilies in craft kits does not affect

their classification which is based upon the principal use of the

class of goods to which they belong. As stated above, the

articles in question feature all the characteristics of doilies

in size, design and construction. In their imported condition,

they are finished doilies, and the fact that crafters may

purchase the doilies to incorporate or applique them as an

element of embroidery in articles of apparel or furnishings

and/or to make ornaments or crafts does not preclude their

classification as doilies upon importation into the United

States.

Finally, for the reasons set forth in the preceding paragraph, we

are unpersuaded by your alternative claim that the doilies are

classifiable under heading 6307, because they are multi-use

articles.

In light of Customs earlier classification decisions on doilies

and the definitions of doilies contained therein, Customs

believes doilies to be articles which as a class are used as

either table linen or other furnishing articles depending upon

the specific characteristics of the individual doilies. Based on

the foregoing, the instant merchandise is classifiable as table

linen (doilies) under heading 6302.

HOLDING:

The merchandise at issue, identified by you as embroidered

motifs, is classifiable as doilies under subheading 6302.52.2000,

HTSUSA, which provides for, inter alia, Other table linen: Of

flax: Other.\" They are dutiable at the general column rate of

duty at 4.3 percent ad valorem and the applicable textile quota

category is 899. NY 805708 of January 30, 1995, is hereby

revoked. The articles at issue therein are classified based upon

the analysis set forth in this letter.

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 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 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, you should contact your local Customs

office prior to importation of this merchandise to determine the

current status of any import restraints or requirements.

In accordance with 19 U.S.C. 1625(c)(1), this ruling will become

effective 60 days after its publication in the Customs Bulletin.

Publication of rulings or decisions pursuant to 19 U.S.C.

1625(c)(1) does not constitute a change of practice or position

in accordance with section 177.10(c)(1), Customs Regulations (19

CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

Commercial Rulings Division