CLA-2 CO:R:C:G 081832 SM
Ms. Sherry Estenson
Charles M. Schayer and Company
P. O. Box 38367
Denver, CO 80238
RE: Tariff classification of component of infants' headrest
Dear Ms. Estenson:
Your letter of July 6, 1987, addressed to our New York
office, requests a tariff classification ruling on behalf of
Gold Inc. d.b.a. TV Bootees. The merchandise, to be imported
from South Korea, is a component of a product called the Baby
Head Support.
FACTS:
A sample of the merchandise was submitted to this office.
It is a textile product, of which you state the component
fibers are the following:
broadcloth 50 percent polyester/50 percent
cotton
terrycloth 100 percent polyester
fiberfill 100 percent polyester
However, there is no terrycloth in the sample, which is cut
from a quilted textile product consisting of three layers, two
layers of woven fabric with a thin layer of nonwoven man-made
fiber batting sandwiched in between them. It is roughly
rectangular in shape with one end rounded off and measures
approximately ten inches wide by twenty-four inches long.
There is a three-inch slit in each side about seven inches
below the rounded end, and an L-shaped slit at the other end.
When the Baby Head Support is completed, these slits will
accommodate the safety straps of an infants' seat.
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The phrase "Heads Up" is embroidered in script in the center of
the article in contrasting thread. This embroidery enhances
the article and constitutes ornamentation. After importation,
a padded roll to support the head will be added to the rounded
end, snap fasteners will be provided, and the raw edges will be
finished.
You suggest that the article should be classified under
item 386.1343, Tariff Schedules of the United States Annotated
(TSUSA), currently item 386.1443, TSUSA, a provision for
articles not specially provided for, of textile materials,
ornamented, of man-made fibers. Duty-free treatment under the
Generalized System of Preferences is available for qualifying
articles from South Korea classified under this item.
ISSUE:
How are the unfinished Baby Head Support components
classified?
LAW AND ANALYSIS:
There is no more specific provision of the TSUSA than item
386.1443 that covers this merchandise, assuming that it is in
chief value of man-made fibers. We have recently determined
that completed infant headrests that appear to be similar to
those you plan to produce are classified as articles of textile
materials, not specially provided for. File 081847 of July 6,
1988.
The Harmonized Tariff Schedule of the United States Anno-
tated (HTSUSA) is scheduled to replace the TSUSA. Chapter 63,
HTSUSA, generally covers other made up textile articles. The
Explanatory Notes, the official interpretation of the HTSUSA at
the international level, state that this chapter includes cer-
tain articles not more specifically described in other chapters
of the nomenclature. We find no specific provision for the
Baby Head Support component in any other chapter.
Note 1 of Chapter 63 provides that Subchapter I applies
only to made up articles, of any textile fabric. The sample is
of textile fabric. The term made up is defined in Note 7 to
Section XI, the textile section. It means, among other things,
"[c]ut otherwise than into squares or rectangles." The sample
cannot be said to be fabric merely cut into a rectangle or
square. Further, it has been embroidered. We conclude that it
comes within the term made up.
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HOLDING:
The Baby Head Support component is classified under item
386.1443, TSUSA, as other ornamented articles of textile
materials.
Under the proposed HTSUSA, the article is classified in
Subchapter I of Chapter 63 under subheading 6307.90.9000, as
other made up articles. This classification represents the
present position of the Customs Service under the HTSUSA. If
there are changes before the effective date of January 1, 1989,
this advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, NY Seaport Area
cc: Legal Reference Section
cc: CITA
cc: NIS Richard Eyskens