Therefore, merchandise properly classified under 6304 must possess the same essential characteristics as these articles. In the instant case, all of the witnesses and the CIT agreed that the essential characteristic of the TV Companions is their function as organizers. We therefore agree with the CIT's holding that the TV Companions are not properly classified under heading 6304. Heading 6307 is an even more generic basket provision than heading 6304. This heading covers made up articles of any textile material which are not included more specifically in other headings . . . .
Tea cosy covers.
This is not surprising since, as the Explanatory Notes provide, it is an ultimate catch-all provision within Chapter 63. Therefore, the CIT concluded that TV Companions are more properly placed among the 6307 items than among the 6304 items. For the above reasons, we hold that the evidence of record supports the CIT's decision.