CLA 2 RR:TC:GC 962186 PH
Ms. Marsha L. Dawson
Import Manager
Graco Children’s Products Inc.
Post Office Box 100
Elverson, PA 19520
RE: Netting for stroller, carriage, infant carrier; and "Pack ‘N Play"
Dear Ms. Dawson:
This is in response to your request of July 29, 1998, to the Director, Customs National Commodity Specialist Division, New York, N.Y., for a ruling on the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of netting for certain juvenile products. Samples were submitted for our consideration. We regret the delay.
FACTS:
There are five different models, including netting for a stroller, double stroller, carriage and bassinet, infant carrier, and "Pack ‘N Play" (described as a "travel yard", appearing to be similar to a crib). The samples, of the infant carrier and "Pack ‘N Play" netting, are made of mesh with elastic trim that fits over the respective articles. The packaging for the articles describes them as capable of keeping mosquitoes and other insects from a baby.
In your request you refer to two New York ruling letters on the classification of similar articles, NY 811312 dated July 5, 1995, and NY C89457 dated July 2, 1998, which classified the articles in different provisions. You ask if Graco may use the most recent ruling in classifying the merchandise.
ISSUE:
Whether the merchandise is classified in heading 6304, HTSUS, as other furnishing articles; or in heading 8715, 9401, or 9403, HTSUS, as parts of the articles with which the merchandise is used.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides, in part, that the classification of goods shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6, taken in order.
The HTSUS headings and subheadings under consideration are as follows:
6304 Other furnishing articles, excluding those of heading 9404:
Other:
6304.91.00 Knitted or crocheted
8715 Baby carriages (including strollers) and parts thereof
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof:
9401.90 Parts:
Other:
9401.90.50 Other
9403 Other furniture and parts thereof:
9403.90 Parts:
Other:
9403.90.60 Of textile material, except cotton
The classification of similar merchandise cloth canopies intended for use with infant car seats was examined by the Courts in the case of Bauerhin Technologies Ltd. v. United States, 19 CIT 1441, 914 F. Supp. 554 (1995), affirmed 110 F.3d 774 (Fed. Cir. 1997). At issue was whether certain canopies for use with child safety seats should be classified as other made up textile articles under heading 6307, HTSUS, or as parts of the car seats for which they were designed under heading 9401, HTSUS. The Court of International Trade (CIT) found that, although the canopies were not necessary to the operation of the baby seats to which they would attach, they satisfied a specific and integral need associated with the use of the seats. Because the canopies had no use other than as seat attachments, the Court found them to be parts of automobile seats (19 CIT at 1451). The CIT reversed Customs classification of the canopies under subheading 6307.90.94, HTSUS, and ordered that the entry be reliquidated with classification under subheading 9401.90.10, HTSUS. The Government appealed and the Court of Appeals for the Federal Circuit affirmed.
In Headquarters Ruling letter (HQ) 959262 dated May 6, 1997 and HQs 960933 and 960934 both dated September 30, 1997, we followed the decision in Bauerhin Technologies, holding that a "Cozy Crib Tent", designed to be attached to a crib to protect the child in it and composed of a knit mesh net material and woven nylon material was classifiable as an other part of other furniture in subheading 9403.90.60, HTSUS. We so held on the basis that "the ‘Cozy Crib Tent’ serves no function or purpose independent of a crib, for which it is designed, marketed, and sold to be attached."
Similarly, except in regard to the carriage and bassinet netting, we conclude the merchandise under consideration serves no function or purpose independent of the stroller, double stroller, infant carrier, or "play yard" for which it is designed, marketed, and sold to be attached. The stroller and double stroller netting are classified as parts of baby carriages (including strollers) in subheading 8715.00.00, HTSUS. The infant carrier netting is classified as parts of other seats in subheading 9401.90.50, HTSUS. The "Pack ‘N Play" netting is classified as parts of other furniture of textile material, except cotton, in subheading 9403.90.60, HTSUS.
Without a sample of the carriage and bassinet netting and its packaging, we cannot definitely determine its classification, although it appears classifiable as either as parts of baby carriages (including strollers) in subheading 8715.00.00, HTSUS, or parts of other furniture of textile material, except cotton, in subheading 9403.90.60, HTSUS (see HQ 085521 dated June 6, 1990, and NY A84054 dated June 13, 1996).
For your information, the two New York ruling letters to which you refer, NY 811312 and NY C89457, have been, respectively, modified and revoked. Notice, under 19 U.S.C. 1625(c), of the proposed modification and revocation was published in the CUSTOMS BULLETIN, Volume 33, No. 14, of April 7, 1999. Notice of the revocation is scheduled for publication in the CUSTOMS BULLETIN, Volume 33, No. 22, of June 2, 1999.
HOLDING:
The stroller and double stroller netting are classified as parts of baby carriages (including strollers) in subheading 8715.00.00, HTSUS; the infant carrier netting is classified as parts of other seats in subheading 9401.90.50, HTSUS; and the
"Pack ‘N Play" netting is classified as parts of other furniture of textile material, except cotton, in subheading 9403.90.60, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division