CLA-2 RR:TC:TE 960934 GGD
Mr. John F. Cowen
Philip T. Cowen Customhouse Brokers
1918 East Elizabeth
Brownsville, Texas 78520
Dear Mr. Cowen:
In Headquarters Ruling Letter (HQ) 087844, issued November
30, 1990, you were advised on behalf of your client, Tots in
Mind, Inc., that a crib safety tent was classified in subheading
6304.91.0040, HTSUSA, textile category 666, the provision for
"Other furnishing articles, excluding those of heading 9404:
Other: Knitted or crocheted, Of man-made fibers." In HQ 088553,
issued November 6, 1991, that ruling was affirmed.
In Bauerhin Technologies Limited Partnership and John V.
Carr & Son, Inc. v. United States (hereinafter Bauerhin), 914 F.
Supp. 554, Slip Op. 95-206 (1995 Ct. Intl. Trade), aff'd, Slip
Op. 96-1275 and Slip Op. 96-1276, decided April 2, 1997, the
Court of International Trade (CIT) held, and the Court of Appeals
for the Federal Circuit (CAFC) affirmed, that textile canopies
designed for use with child automobile safety seats were
classified as parts of the car seats for which they were designed
under heading 9401, HTSUS.
This letter is to advise you that, in HQ 959262, issued May
6, 1997, copy attached, this office followed the rationale of the
CIT and CAFC in Bauerhin, and classified similar merchandise - a
"Cozy Crib Tent" - in subheading 9403.90.6000, HTSUSA, the
provision for "Other furniture and parts thereof: Parts: Other:
Of textile material, except cotton," with a general column one
rate of duty of 2.8 percent ad valorem. We find that the crib -2-
safety tent subject to HQ 087844 and HQ 088553, is classified in
subheading 9403.90.6000, HTSUSA, and by operation of law, the
Bauerhin case revoked the two referenced rulings.
Under the Customs Modernization provisions of the NAFTA
Implementation Act, it is the responsibility of the importer to
classify and appraise merchandise. The U.S. Customs Service,
although under no obligation to inform you of the foregoing, is
in the spirit of informed compliance notifying you of the
consequences of the Bauerhin case. This letter and attachment
should be brought to the attention of Customs when entry is made
for your merchandise, either by referencing this ruling letter
and attachment or by providing a copy.
Sincerely,
John Durant, Director
Commercial Rulings Division
Attachment