CLA-2 CO:R:C:G 089319
Mr. Louis S. Shoichet
Siegel, Mandell & Davison, P.C.
One Whitehall Street
New York, New York 10004
RE: Classification of a hot water bottle and its
textile covering; Headings 4014 and 6307
Dear Mr. Shoichet:
In your letter of August 11, 1991, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for a hot water bottle and a textile
covering to be imported from China or Taiwan. The ruling was
requested on behalf of your client, Avon Products, Inc. A sample
of each product was submitted with your request.
FACTS:
The sample hot water bottle is made of rubber. It measures
approximately 13 inches in length and 7 1/4 inches in width. It
is shaped like a typical hot water bottle.
The filled textile covering is manufactured of 65 percent
polyester and 35 percent cotton woven fabrics. It measures
approximately 9 3/4 inches by 12 1/2 inches. The upper portion
of the article has a napped finish and contains a pocket to
accommodate the small feet of a young child. It is ornamented
with two separate stuffed textile representations of a cat and a
dog. The back section has a 9 inch slot-opening with velcro-type
closure for the insertion and securing of the hot water bottle.
You indicate that the hot water bottle and the textile
covering may be imported separately or together. -2-
ISSUE:
What is the correct HTSUSA classification of the sample
product?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
The Explanatory Notes [E. Notes], the official
interpretation of the tariff at the international level, say the
following with reference to Heading 4014, HTSUSA:
This heading covers goods of vulcanised
rubber other than hard rubber
(with or without fittings of hard
rubber or other materials), of the kind
used for hygienic or prophylactic purposes.
It therefore covers, inter alia, sheath
contraceptives, cannulas, syringes and
bulbs for syringes, vaporisers, droppers,
etc. teats, nipple shields, ice-bags,
hot water bottles, oxygen bags,
finger-stalls, pneumatic cushions specialized
for nursing (e.g., ring-type). [Second
emphasis added.]
Inasmuch as hot water bottles are specifically alluded to by the
Explanatory Notes, if they are imported separately they are
classified in Heading 4014 pursuant to GRI 1. They are
classified under the provision for hygienic or pharmaceutical
articles..., of vulcanised rubber other than hard rubber...:
other: other, in subheading 4014.90.5000, HTSUSA.
The E. Notes for Heading 6304 state:
This heading covers furnishing articles of textile
materials, other than those of the preceding
headings or of Headinq 94.04, for use in the home,
public buildings, theaters, churches, etc., and
similar articles used in ships, railway
carriages, aircraft, trailer caravans, motor-cars,
etc. -3-
These articles include wall hangings and textile
furnishings for ceremonies (e.g., weddings or
funerals); mosquito nets; bedspreads (but not
including bed coverings of Headinq 94.04);
cushion covers, loose covers for furniture,
antimacassars; table covers (other than those
having the charisterics of floor coverings - see
Note 1 to Chapter 57); mantelpiece runners;
curtain loops; valences (other than those of
Headinq 63.03).
The instant articles are not furnishing articles, as described in
the E. Notes, and the instant articles do not seem to be ejusdem
generis with the exemplars, therefore we find that Heading 6304
does not apply to the instant merchandise.
The E. Notes for Heading 6307 state the following:
This heading 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.
It includes, in particular:
* * * *
(12) Tea cozy covers.
Customs Headquarters Ruling Letter (HRL) 086843 of May 15, 1990,
classified a similar article, i.e., a baby bottle cozy, under
Heading 6307. We find that the instant textile cover for the
hot water bottle, if imported separately, is classified in
Heading 6307 because it is of the same class or kind as the tea
cozy cover alluded to in the E. Notes.
If the two items are imported packaged together, they
qualify for classification as goods put up in sets for retail
sale. See GRI 2(b), HTSUSA, which says that goods put up in sets
for retail sale shall be classified as if they consisted of the
component which gives them their essential character.
The E. Notes for GRI 2(b) 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...component, its bulk, quantity, weight or value, or by
the role of a constituent material in relation to the use of the
goods." - 4 -
In the case of the instant textile cover and the hot water
bottle, the essential character of the set is determined by the
role that the hot water bottle plays in the set. The raison
d'etre for the set is the hot water bottle. The textile cover
is merely a decorative cover for the hot water bottle. The
textile cover and water bottle, if imported put up in a set for
retail sale, are classified under the same tariff provision as
the hot water bottle, since that is the essential character of
the set.
HOLDING:
The hot water bottle, if imported separately, is classified
under the provision for other rubber hygienic articles in
subheading 4014.90.5000, HTSUSA, dutiable at the rate of 4.2
percent ad valorem. If the textile cover is imported separately,
it is classified under the provision for other made up articles,
including dress patterns: other; other: other, in subheading
6307.90.9490, HTSUSA, dutiable at the rate of 7 percent ad
valorem. If the textile cover and hot water bottle are imported
together, they are classified under subheading 4014.90.5000,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division