CLA-2 CO:R:C:G DRR 083281
Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004
Re: Ironing board covers
Dear Ms. Brotman:
This is in reference to your letters dated March 4, 1988,
and March 7, 1988, on behalf of Magla Products, requesting the
classification of coated ironing board and pad combinations
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is represented by two samples.
Style 607 is described in your letter as a coated ironing
board cover and foam pad which are sewn together at their
edges with a narrow cotton binding. There is a string
threaded through the binding which can be used to tighten the
cover around an ironing board. You state that the cover is
100 percent cotton, coated with silicone, a plastics material.
The pad is said to be 100 percent polyurethane foam.
Style 609 consists of a coated ironing board cover and
foam pad which are sewn together at five points. You state
that the cover is 100 percent cotton, coated with teflon, a
plastics material. You state that this style also has a
narrow cotton binding at the edge, with a string which can be
used to tighten the cover. The pad is 100 percent
polyurethane foam, with a coated textile pocket at one end and
a foam pocket at the other, designed to secure the pad and
cover to an ironing board.
You believe that both styles are classifiable under
subheading 3924.90.5000, HTSUSA, as household articles of
plastic, other, other, with a duty rate of 3.4 percent ad
valorem, and eligible for duty free treatment under the
Generalized System of Preferences (GSP), as imports from
Mexico.
- 2 -
ISSUE:
Whether the merchandise at issue is classifiable under
subheading 3924.90.5000, HTSUSA, or subheading 6307.90.9050,
HTSUSA.
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), 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 3924, HTSUSA, provides for tableware,
kitchenware, other household articles and toilet articles, of
plastics. Heading 6304, HTSUSA, provides for other made up
articles, including dress patterns.
In light of the fact that the cover and pad are made up
of different elements, textile and plastic, not specifically
provided for, it cannot be classified according to GRI 1.
According to GRI 3(b), mixtures, composite goods consisting of
different materials or made up of different components, and
goods put up in sets for retail sale, shall be classified as
if they consisted of the material or component which gives
them their essential character. The Explanatory Notes to the
HTSUSA may be consulted for guidance as to the correct
international interpretation of the various HTSUSA provisions.
The Explanatory Notes state that "the factor which determines
essential character will vary as between different kinds of
goods. It may, for example, be determined by the nature of
the material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to
the use of the goods.
Having determined that the pad and cover are a composite
good, we must next determine the essential character in order
to classify the item under GRI 3(b). Both elements are
necessary to the design and function and therefore neither the
pad or cover can be said to give the combination its essential
character. Accordingly, classification of the item at issue
is determined by GRI 3(c). The pad and cover are therefore
classifiable under whichever heading appears last in the
tariff. The two competing applicable provisions are Heading
3924, HTSUSA, and Heading 6307, HTSUSA.
- 3 -
HOLDING:
The covers and pads of both styles 607 and 609 are
classifiable under subheading 6307.90.9050, HTSUSA, with a
duty rate of 7 percent ad valorem. However, if the
merchandise qualifies as a product of Mexico, it would be
entitled to duty free treatment under the GSP.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to
textile merchandise, the importer should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local
Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
DRRimmer library/lw
name: 084707