CLA 2 RR:CR:GC 962645 PH
Mr. John H. Qualey
Rogers & Brown Customs Brokers
P.O. Box 20160
Charleston, SC 29413-0160
RE: "Pack ‘N Play" Netting; Modification of NY 811312
Dear Mr. Qualey:
This is in reference to New York Ruling Letter (NY) 811312 issued to you on July 5, 1995, in response to your letter of June 6, 1995, to the Director, Customs National Commodity Specialist Division in New York, on behalf of Graco Children’s Products Inc., requesting a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a fitted sheet, mosquito net, and mattress pad for the portable play yard/crib referred to as the "Pack n Play." A notice of proposed modification of NY 811312 was published in the Customs Bulletin on April 7, 1999. One comment, which was favorable, was received.
FACTS:
The mosquito net is white in color and made of a 100% nylon knit fabric with a piece of elastic sewn around the edge. It is designed to fit the portable play yard/crib referred to as the "Pack n Play." In NY 811312, Customs held the mosquito net to be classifiable in subheading 6304.91.00, HTSUS, which provides for other furnishing articles, excluding those of heading 9404, other, knitted or crocheted.
ISSUE:
Whether the merchandise is classified in heading 6304, HTSUS, as other furnishing articles; or in heading 9403, HTSUS, as parts of furniture, of textile material.
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 subheadings under consideration are as follows:
6304 Other furnishing articles, excluding those of heading 9404:
Other:
6304.91.00 Knitted or crocheted
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, we conclude that the mosquito net for the "Pack n Play" portable play yard/crib described in NY 811312 serves no function or purpose independent of a crib or "play yard," for which it is designed, marketed, and sold to be attached. It is classified as other furniture and parts thereof, parts, other, of textile material, except cotton in subheading 9403.90.60, HTSUS.
HOLDING:
The mosquito net for the "Pack n Play" portable play yard/crib is classified in subheading 9403.90.60, HTSUS, as other parts of other furniture, of textile material, except cotton.
EFFECT ON OTHER RULINGS:
NY 811312 dated July 5, 1995, is modified. In accordance with 19 U.S.C.1625(c), this modification will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division