CLA-2 CO:R:C:G 086090 CRS
Mr. Fred Goris
Fisher-Price
Division of the Quaker Oats Company
636 Girard Avenue
East Aurora, NY 14052-1885
RE: Textile Pad for Infant Cabana
Dear Mr. Goris:
This is in response to your letter dated October 27, 1989,
to our New York office, in which you requested a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) concerning the above-referenced merchandise. A sample
was submitted with your request.
FACTS:
The article in question is a textile pad made from 100
percent polyester fabric and 100 percent polyester fiber filling.
The pad measures 32 square inches and will be imported with the
infant cabana that was the subject of Headquarters Ruling Letter
(HRL) 084416 dated July 20, 1989. The pad and cabana will be
manufactured in Mexico and imported through the port of El Paso.
ISSUE:
Whether the textile pad is classifiable with the infant
cabana of HRL 084416 in heading 6306, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 6306, HTSUSA, provides, inter alia, for tents. The
official interpretation of the Harmonized System at the
international level is embodied in the Harmonized Commodity
Description and Coding System, Explanatory Notes. The
Explanatory Note to heading 6306 states in pertinent part that:
(4) Tents are shelters made of lightweight to fairly heavy
fabrics of man-made fibers, 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 (single or double) which permit the formation
of an enclosure. The heading covers tents of various sizes
and shapes....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 pad in question is designed to be placed over the cabana
floor, thereby providing infants additional protection and
comfort. As such it is an accessory to the tent and therefore
classifiable in heading 6306, HTSUSA.
HOLDING:
The textile pad is classifiable in subheading 6306.22.9000,
HTSUSA, under the provision for tents, of synthetic fibers,
other, and is dutiable at a rate of 10 percent ad valorem. The
textile category is 669.
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, to obtain the most current information available, 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
(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.
Sincerely,
John Durant, Director
Commercial Rulings Division