HQ 087592: Infant car seat cover, head rest, carrier and stroller 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 087592


                                   February 1, 1991


            CLA-2 CO:R:C:G  087592 jlj

            CATEGORY:  Classification

            TARIFF NO.:  6304.92.0000

            M. Barry Levy
            Sharretts, Paley, Carter & Blauvelt
            67 Broad Street
            New York, New York 10004

            Re:  Infant car seat cover, head rest, carrier and stroller
                 covers

            Dear Mr. Levy:

                 This is in reference to your letters dated July 6, 1990,
            requesting the classification of an infant car seat cover, an
            infant head rest/chair pad, a carrier cover and stroller cover
            under the Harmonized Tariff Schedule of the United States
            Annotated (HTSUSA).  In light of the similarity of facts and
            issues in the requests, they have been consolidated for our
            response.

            FACTS:

                 All of the items at issue are made of 80 percent cotton
            and 20 percent polyester woven fabric, with 100 polyester
            fiber fill.  The car seat cover measures approximately 24 by
            32 inches and has a ruffle and strap openings.  The infant
            head rest/chair pad measures approximately 10 by 21 inches and
            has a U shaped padded section at one end and strap openings.
            The stroller pad measures approximately 12 by 32 inches and
            has a ruffle and four sets of tie strings to secure the cover
            to a stroller.  The carrier cover measures approximately 18 by
            24 inches, and has a ruffle and strap openings.  You state in
            your letter that you believe that these items are classifiable
            in Heading 9404, HTSUSA, which provides for bedding articles
            such as quilts.

                 On January 29, 1991, a conference was held at Customs
            Headquarters, at which time you suggested an alternative
            classification of Heading 6307, HTSUSA, which covers other
            made up textile articles.














                                          -2-

            ISSUE:

                 What is the proper classification of the merchandise at
            issue 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
            according to the terms of the headings and any relative
            section or chapter notes.  Heading 6304, HTSUSA, provides for
            other furnishing articles.  Heading 9404, HTSUSA, provides for
            mattress supports; articles of bedding and similar
            furnishings.

                 The Explanatory Notes to the HTSUSA constitute the
            official interpretation of the tariff at the international
            level.  The Explanatory Notes to heading 9404 list various
            articles of bedding and similar furnishings such as
            mattresses, quilts, sleeping bags, pillows and cushions as
            examples of items classifiable in that heading.  Although the
            list is not meant to be exhaustive, the covers here in
            question are not the same kind or class of items enumerated to
            justify classification in Heading 9404.  See Headquarters
            Ruling Letter (HRL) 085885, dated January 23, 1990, which
            classified an infant car seat cover under subheading
            6304.92.0000, HTSUSA, and HRL 087961 of January 24, 1991,
            which classified infant car seat covers under subheading
            6304.93.000, HTSUSA.

                 You presented several Headquarters rulings in support of
            your position.  We note, however, that HRL 081847 of July 6,
            1988, concerns a Tariff Schedules of the United States (TSUS)
            ruling.  TSUS rulings are not considered dispositive,
            especially in cases like this, where the definition of
            furnishings set forth in Headnote 1 to Subpart C, Part 5,
            Schedule 3, TSUS, was abolished upon the inception of the
            HTSUSA.  HRL 080959 of July 8, 1988, which you cite, actually
            supports the classification of the instant merchandise in
            Heading 6304, HTSUSA,  because it classifies an infant's seat
            pad in that heading.  Finally, HRL 081832 of October 5, 1989,
            is distinguishable because it covers a component of a baby
            head support, not the final product.


















                                       - 3 -

                 At the conference on January 29,1991, counsel argued that
            Heading 6307, which provides for other made up textile
            articles, was the correct classification if Heading 9404 did
            not apply.  Heading 6307 is a basket provision.  As stated in
            the Explanatory Notes for Heading 6307, "This heading covers
            made up articles of any textile material which are not
            included more specifically in other headings of Section
            XI...."  Inasmuch as the instant merchandise is more
            specifically provided for in Heading 6304, Heading 6307 does
            not apply.

                  In light of the fact that the covers are made up of
            different components, the outside cover and inner fill
            material, provided for under separate headings, the
            appropriate subheading cannot be determined solely on the
            basis of GRI 1.  GRI 3 provides guidance for the
            classification of goods which are classifiable under two or
            more headings.  According to GRI 3(b), composite goods
            consisting of different materials or made up of different
            components, shall be classified as if they consisted of the
            material or component which gives them their essential
            character.  The Explanatory Notes to the HTSUSA may be
            consulted for guidance as to the correct international
            interpretation of the various HTSUSA provisions.  The
            Explanatory Notes state that "the factor which determines
            essential character will vary as between different kinds of
            goods.  It may, for example, be determined by the nature of
            the material or component, its bulk, quantity, weight or
            value, or by the role of a constituent material in relation to
            the use of the goods.

                 We must next determine whether the outside cover or fill
            material gives these items their essential character in order
            to classify the goods under GRI 3(b).  Although the fill
            material makes the items in question more comfortable, the
            outside covers are indispensable to the design and function of
            the items, i.e., to cover an infant car seat, stroller,
            carrier or head rest.  The covers therefore give the items
            their essential character.  Each of the items at issue is
            classifiable according to fabric of the outer cover, which as
            previously determined, is in chief weight of cotton.

            HOLDING:

                 The products in question are classified under subheading
            6304.92.0000, HTSUSA, as other furnishing articles, excluding
            those of Heading 9404, other, not knitted or crocheted, of
            cotton, with a duty rate of 7.2 percent ad valorem and subject
            to textile category 369.  













                                         - 4 -

                 The designated textile and apparel category may be
            subdivided into parts.  If so, 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, we suggest that 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 available for inspection at your local
            Customs office.

                 Due to the changeable nature of the statistical
            annotation and the restraint (quota/visa) categories
            applicable to textile merchandise, you should contact your
            local Customs office prior to importation of this merchandise
            to determine the current status of any import restraints or
            requirements.

                 Your samples are being returned to you, as requested.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division



































            6 cc: A.D.,N.Y. Seaport
            D. Rimmer library/za
            087592