CLA-2 CO:R:C:G 086843 CC
Mr. Phillip Worth
Pink Cheeks Baby Gear
14410 SW 94th Ct.
Tigard, OR 97224
RE: Classification of a "baby bottle cozy"
Dear Mr. Worth:
This is in response to your request for tariff
classification of a "baby bottle cozy." A sample was submitted
for examination.
FACTS:
The submitted "baby bottle cozy" is a soft insulated cover
for a baby bottle. It is designed to keep a bottle insulated
and to give a baby something to touch and look at when drinking
from the bottle. The sample is tubular shaped and represents an
animal. It is made of shells of 100 percent cotton and fillings
of 100 percent polyester.
ISSUE:
Whether the submitted sample is classifiable in Heading
6304 of the Harmonized Tariff Schedule of the United States
Annotated (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.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA. 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).
In view of the foregoing, the submitted sample does not
appear to be of the class or kind of article designed for use as
a furnishing and provided for in Heading 6304, HTSUSA. Instead,
the submitted merchandise is classifiable in Heading 6307,
HTSUSA, which provides for other made up articles.
HOLDING:
The sample at issue is classified under subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
other, other, other. The rate of duty is 7 percent ad valorem.
No textile category is currently assigned to articles
classifiable under subheading 6307.90.9050, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division