HQ 081593: Tariff classification of high chair pads

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                        HQ 081593

                                   September 26, 1988



             CLA-2 CO:R:C:G   081593  SM

             CATEGORY:  Classification

             TARIFF NO.:  6304.93.0000

             Mr. John M. Bolte
             BDP International, Inc.
             815 World Trade Center
             Baltimore, MD  21202

             RE:  Tariff classification of high chair pads

             Dear Mr. Bolte:

                   Your letter of October 15, 1987, addressed to our New
             York office, requests a tariff classification ruling on be-
             half of Graco Children's Products for high chair pads to be
             imported from Taiwan.

             FACTS:

                   The sample high chair pad, "Item G," is marked "100
             percent polyester."  It measures approximately 21 by 25 inches
             exclusive of the 1-1/4-inch ruffle at the top.  This ruffle
             has no function but enhances the appearance of the pad and
             constitutes ornamentation for tariff purposes.  The pad con-
             sists of a woven printed front panel and a knit back, with a
             thin layer of nonwoven man-made fiber batting in between.  The
             three layers are quilted together.  An inverted "pocket" on
             the upper back of the high chair pad slips over the back of a
             chair.  Four self-stick hook and loop fastener strips would
             help hold the pad in place in a chair.  Two slits would
             accommodate a safety strap.

                   You state that an Import Specialist at the port of Bal-
             timore has advised you informally that this merchandise would
             be classified under item 367.6380, Tariff Schedules of the
             United States Annotated (TSUSA), a provision for other fur-
             nishings, not ornamented.  You also state that authorities in
             Taiwan have advised you that it would be classified under item
             367.8980, TSUSA; however, there is no such tariff number.

             ISSUE:

                   How are high chair pads of textile materials classified
             under the TSUSA and the Harmonized Tariff Schedule of the
             United States Annotated (HTSUSA)?











                                           -2-



             LAW AND ANALYSIS:

                   Subpart C, Part 5, Schedule 3, TSUSA, provides for fur-
             nishings.  Headnote 1 of Subpart C defines furnishings as fol-
             lows:

                        the term 'furnishings' means . . . and furniture
                        slipcovers; and like furnishings; all the foregoing
                        of textile materials, and not specially provided
                        for.

             Thus, to be classified as a furnishing, a textile article must
             be one of the named articles or "like" one of those articles.

                   In our view the high chair pad is in the nature of a
             furniture slipcover in that it slips over a chair which is al-
             ready complete without it.  Similar articles, such as infant
             seat covers, have been so classified.  See, for example, file
             081847 of July 6, 1988.

             HOLDING:

                   The high chair pad is classified under item 365.8980,
             TSUSA, textile category 666, as other ornamented furnishings
             of man-made fibers.  The current rate of duty is 12.8 percent.

                   Under the HTSUSA, heading 6304 provides for other
             furnishing articles.  The high chair pad is classified under
             subheading 6304.93.0000, textile category 666, a pro-
             vision for other furnishings, not knitted or crocheted, of
             synthetic fibers.  (Synthetic fibers include polyester and
             nylon.)  The rate of duty is 10.6 percent.  This classifica-
             tion 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:   CITA
             cc:   Legal Reference Section
             cc:   NIS Richard Eyskens
             cc:   Phil Robins