CLA-2 CO:R:C:G 087689 JS
M. Barry Levy
Sharretts Paley Carter
& Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Baby Comfort Seat
Dear Mr. Levy:
This is in reference to your letter of July 6, 1990, on
behalf of Noel Joanna, Inc., requesting classification of a
baby's comfort seat under the Harmonized Tariff Schedule of the
United States Annotated ("HTSUSA").
FACTS:
The merchandise at issue is a "SoftSeat" baby comfort seat
made of a 100 percent polyester filling with an outer covering of
80 percent cotton/20 percent polyester fabric. It is a
rectangular article measuring approximately 11x18 inches, with a
4x4 inch fabric strap stitched into the middle of one end. This
strap is attached to a 5 inch wide band which is padded with the
polyester filling, and is long enough to encircle the rectangular
piece. A hook and loop closure in the back allows the band to be
securely adjusted around the child. The surface fabric which
faces the child is made of terry cloth, and all other exterior
surfaces are made of woven fabric.
In effect, the article's main piece functions to provide a
cushion to the bottom and back of a child while sitting in a
shopping cart or high chair, and the straps secure the padding
between the legs and around the body of the child in the manner
of a seat belt.
The sample will be returned to you as requested.
ISSUE:
Whether a comfort seat worn on an infant to provide
cushioning against hard surface seating is considered other
articles of bedding within heading 9404, HTSUSA, or whether
classification as other made up articles is appropriate under
heading 6202, 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 determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9404, which provides for articles of bedding and
similar furnishing, is not applicable due to the incongruous
nature of the examples presented, to wit: mattresses, quilts,
bedspreads, duvets, sleeping bags. Whereas these articles are
intended for use in conjunction with a bed, or during sleep, the
Baby Comfort Seat is intended for use during day time activities
such as eating or shopping. The packaging of the sample itself
advertises the item's intended use as cushioning and support of
a baby in an upright position, especially in shopping carts and
high chairs.
Furthermore, HQ 084034 (April 24, 1990), submitted with your
letter in support of classification under heading 9404, is
inapplicable since the article in that case was a quilt, which is
typically a large square or rectangular length of stitched fabric
capable of providing full body coverage, and warmth, to an adult
or infant at rest. The definitions provided in the ruling itself
also made clear that quilts are used as bed covering (emphasis
added). Since the Baby Comfort Seat is not designed to cover a
bed or the body of an infant, it cannot be classified as 9404
bedding under the HTSUSA.
Heading 6307, HTSUSA, provides for other made up articles.
The Explanatory Notes ("EN"), the official interpretation of the
Tariff at the international level, lists various examples of
other made up articles under EN 63.07, including the following
items in note (17) thereunder: carry cots, portable cradles and
similar carriers for children. Since the present merchandise is
not more fully contemplated in other headings of Section XI or
elsewhere in the tariff schedule, and EN 63.07 provides an
example which most closely resembles the function of the Baby
Comfort Seat, classification under heading 6307 is appropriate.
HOLDING:
The merchandise at issue is classified under subheading
6307.90.9590, HTSUSA, which provides for other made up articles,
including dress patterns: other: other: other, other, and
dutiable at the rate of 7 percent ad valorem.
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 your client check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
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, your client should contact
its 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 Operations Division