CLA-2 CO:R:C:T 088553 CC
Mr. Michael Manzi III
Attorney at Law
59 Jackson Street
Lawrence, MA 01840-1624
RE: Reconsideration of HRL 087844; classification of a crib
safety tent; classifiable as an other furnishing article;
HRL 087844 affirmed
Dear Mr. Manzi:
This letter is in response to your request, on behalf of
Tots in Mind, Inc., for reconsideration of Headquarters Ruling
Letter (HRL) 087844, which concerned the classification of a crib
safety tent. A sample was submitted for examination.
FACTS:
The merchandise at issue is a "cozy crib tent," which is
designed to prevent a child from climbing out of a crib and
injuring himself. The upper portion of the cover is constructed
of knit mesh (net) material, and the side portions are
constructed of nylon woven material with velcro-like fasteners
and polyester cord ties. There is a plastic zipper opening on
the front that keeps the child safely in the crib. The framing
is made of fiberglass rods with metal attachments.
In HRL 087844, dated November 30, 1990, we ruled that the
subject merchandise is classified in Heading 6304 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other furnishing articles. You
contend that the correct classification for this merchandise is
in Heading 6307, HTSUSA, which provides for other made up
articles.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6304, HTSUSA, or in Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
You contend that the merchandise at issue is not the class
or kind of article classifiable as an other furnishing article in
Heading 6304. You state that it is a safety device and therefore
primarily a utilitarian article instead of a decorative article.
You believe, therefore, that it is not classifiable as an other
furnishing article and instead, should be classified as an other
made up article in Heading 6307.
According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, Heading
6304 covers furnishing articles of textile materials, other than
those of Heading 9404. 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 9404); 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 6303).
The articles listed in the Explanatory Notes to Heading 6304
include articles that may have a utilitarian function. For
example, loose covers for furniture could be used primarily to
protect furniture from wear. Also, mosquito nets, which have
little decorative value, would be used to protect the user from
mosquito bites. Although the crib safety tent may have utility
as a safety device, we believe that it belongs to the same class
or kind of articles listed in the Explanatory Notes to Heading
6304. Consequently, the subject merchandise is classifiable as
an other furnishing article in Heading 6304.
HOLDING:
The merchandise at issue is classified under subheading
6304.91.0040, HTSUSA, which provides for other furnishing
articles, excluding those of Heading 9404, other, knitted or
crocheted, of man-made fibers. The rate of duty is 11.5 percent
ad valorem, and the textile category is 666.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) 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.
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.
HRL 087844, dated November 30, 1990, is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division