HQ 953170: Classification of pet cabana, pet cushion cover, pet sleeping area cover; tent; furniture; household furnishings; items classified as other made up textile articles; not as a tent or cushion covers.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953170

                        February 10, 1993

CLA-2; CO:R:C:T  953170 ch

CATEGORY:  Classification

TARIFF NO.:  6307.90.9986

Elaine Jacoby
Manager
Miles & Joffroy, Inc.
Customhouse Brokers
1185 Avenida Costa Este
Suite 1600
Otay Mesa, CA  92073

RE:  Classification of pet cabana, pet cushion cover, pet
     sleeping area cover; tent; furniture; household
     furnishings; items classified as other made up textile
     articles; not as a tent or cushion covers.

Dear Ms. Jacoby:

     This is in response to your letter of November 30, 1992,
requesting tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), for items
described as the pet cabana, pet cushion cover and pet sleeping
area cover.  Samples were provided to our office for examination. 

FACTS:

     The subject merchandise are three pet items that will be
imported from Mexico by your client, Coast Belt, Inc.

     The first article is a portable pet dwelling described as a
"pet cabana."  This item resembles a small tent.  It has an
approximate floor area of 20 inches by 18 inches and a height of
18.5 inches.  The cabana is made from a coated nylon fabric and
is equipped with a floor pad.  The pad is approximately 20 inches
by 18 inches and is made from a layer of polyurethane foam
sandwiched between an acrylic pile fabric and the nylon fabric. 
The dwelling can be folded into an approximately 8 inch diameter
circle and fits into a nylon pouch.

     The second article is described as a "pet cushion cover." 
This item is made from a 100 percent cotton fabric and measures
approximately 27 inches by 38 inches.  There is a zipper sewn
into one side seam.  After importation the cover will be stuffed
with a polyurethane foam and cedar wood chip insert.  

     The third article is described as a "pet sleeping area
cover" for the "luxury lounger."  This item has cotton printed
fabric sides and a center section made from an acrylic knit pile
fabric.  The knit pile fabric covers the inner walls and bottom
of the lounger and forms a surface on which a pet may comfortably
rest, while the cotton fabric covers the outer wall and serves a
decorative function.  After importation the cover will be placed
over a solid polyurethane foam lounger.  

     All concerned agree that the essential character of the
three articles are imparted by textile fabrics, which are the
subject of section XI, HTSUSA.

ISSUES:

     Whether the "pet cabana" is classified under subheading
6306.22.9030, which provides for tents of synthetic fibers, or
heading 6307, which provides for other made up textile articles?

     Whether the "pet cushion cover" is classified under
subheading 6304.92.0000, which provides for other furnishing
articles of cotton, not knitted or crocheted, or heading 6307,
which provides for other made up textile articles?

     Whether the "pet sleeping area cover" is classified under
subheading 6304.91, which provides for other furnishing articles,
or heading 6307, which provides for other made up textile
articles?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI).  GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes.  Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.

     Heading 6307 provides for other made up textile articles,
excluding those of heading 9404.

     The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System constitute the official
interpretation of the nomenclature at the international level. 
While not legally binding, they do represent the considered views
of classification experts of the Harmonized System Committee.  It
has therefore been the practice of the Customs Service to follow,
whenever possible, the terms of the EN when interpreting the
HTSUSA.

     The EN to heading 6307 state that it is a residual provision
that covers made up articles of any textile material which are
not included more specifically in other headings of section XI or
elsewhere in the Nomenclature.  Hence, if the subject articles
can be classified under headings 6306 or 6304, they will be
precluded from classification under heading 6307.

     The EN to heading 6306 state, in pertinent part, that:

     Tents are shelters made of lightweight to fairly heavy
     fabrics of man-made fibres, cotton or blended textile
     materials, whether or not coated, covered or laminated,
     or of canvas.  They usually have a single or double
     roof and sides or walls, which permit the formation of
     an enclosure.  The heading covers tents of various
     sizes and shapes, e.g., marquees and tents for
     military, camping (including backpack tents), circus,
     beach use.  They are classified in this heading,
     whether or not they are presented complete with their
     tent poles, tent pegs, guy ropes or other accessories.

The "pet cabana" is an enclosure made of textile materials.  It
appears to be suitable for use as a pet shelter.  Therefore, the
article appears to be prima facie classifiable under heading
6306.

     The EN to heading 6304 state that:

     This heading covers furnishing articles of textile
     materials, other than those of the preceding headings
     or of heading 94.04, for use in the home, public
     buildings, theatres, churches, etc., and similar
     articles used in ships, railway carriages, aircraft,
     trailer caravans, motor-cars, etc.

     These articles include wall 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).

Both the "pet cushion cover" and the "pet sleeping area cover"
are not described in the preceding chapters of section XI,
HTSUSA.  These articles are not classifiable in heading 94.04,
which covers articles of bedding and similar furnishings, as
neither item is sprung or stuffed in its imported form. 
Moreover, both items appear to be suitable as articles for use in
the home as pet cushion covers.  Hence, the "pet cushion cover"
and the "pet sleeping area cover" are prima facie classifiable
under heading 6304.

     However, we are cognizant of the fact that the headings and
EN for other provisions of the HTSUSA draw a distinction between
articles fit for human use and articles fit for use by pets or
animals.  For example, the general EN to chapter 95, which is the
classification for toys, games and sports equipment, state that
the chapter "covers toys of all kinds whether designed for the
amusement of children or adults."  (Emphasis added).  On the
other hand, subheading 6307.90.7500 provides for "toys for pets,
of textile materials."  

     Similarly, heading 9406 encompasses "prefabricated
buildings."  The EN to this heading state that it "covers
prefabricated buildings...of all materials."  (Emphasis added). 
However, the EN to heading 4421, which provides for other
articles of wood, states that it includes "rabbit-hutches, hen-
coops, bee-hives, cages, kennels."  Hence, dwellings for humans
and animals are classified separately.

     The headings to 6304 and 6306, as well as their accompanying
EN, are silent with respect to whether they encompass tents or
furnishings for pets.  However, we do not interpret this silence
to mean that articles for pets should be classified under these
provisions.  Rather, we are of the opinion that the authors of
the Nomenclature did not contemplate the importation of such
items for animals.  We conclude that the interests of uniformity
and consistency in classification dictate that we classify tents
and furnishing articles for humans separate from similar items
for pets.  

     This conclusion is supported by our recent rulings
classifying similar merchandise.  In HRL 089558, dated July 2,
1991, we found that "furniture is specifically limited to such
items used by humans."  Hence, "weatherbeds" for dogs were not
classifiable as "furniture" under the HTSUSA.  

     Similarly, in HRL 086503, dated March 29, 1990, we ruled
that "wood-constructed carpet-covered cat structures" were not
classifiable as "furniture" under chapter 94, HTSUSA.  Hence, we
classified this merchandise under heading 4421, which covers
other articles for wood.

     The subject articles are composed essentially of textile
materials, which are classifiable under section XI, HTSUSA.  As
these items are not classifiable under headings 6304 or 6306, and
are not more specifically described elsewhere in the
Nomenclature, they are classifiable under heading 6307, HTSUSA,
which provides for other made up textile articles.

HOLDING:

     The "pet cabana," "pet cushion cover" and "pet sleeping area
cover" are classifiable under subheading 6307.90.9986, HTSUSA,
which provides for other made up articles, including dress
patterns, other, other, other, other, other.  The applicable rate
of duty is 7 percent ad valorem.

     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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

                         Sincerely,

               

                         John Durant, Director