HQ 083047: Ironing board covers and 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 083047

                        March 12, 1990




CLA-2 CO:R:C:G DRR 083047  

CATEGORY: Classification

TARIFF NO.: 6307.90.9050 

Mr. Paul C. Gentzke
John V. Carr & Son, Inc.
560 Delaware Ave.
Buffalo, New York 14201

Re:  Ironing board covers and pads

Dear Mr. Gentzke:

     This is in reference to your letter dated June 29, 1988,
on behalf of Gustin-Kramer, Ltd., 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 five samples
of ironing board pads, four composed of polyester fibers and
one composed of polyurethane foam and seven ironing board
covers, one rayon and six cotton.  All seven covers are coated
on the outer surface with aluminiumized silicone-type
synthetic resin.  According to the importer, the pads and
covers will probably be imported separately, in bulk, but
could enter packaged together, i.e., one pad and one cover. 
Classification was requested for the merchandise entered
either way.

ISSUE:

     What is the classification of the merchandise at issue? 

LAW AND ANALYSIS:

     Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), taken in order.  GRI 1  
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provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  The resin coating on the covers in question is not
plastic for the purposes of Note 2, Chapter 59, and the items
are therefore not classifiable under Heading 3924, which
provides for, among other things, household articles of
plastic.  Heading 6307, HTSUSA, provides for other made up
articles, including dress patterns.

     The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff at the international
level and may be consulted for guidance as to the correct
international interpretation of the various HTSUSA provisions. 
The Explanatory Notes to Heading 6307 state that "This heading
covers made up articles of any textile material which are not
included more specifically in other headings of Section XI or
elsewhere in the Nomenclature."  The items in question are not
more specifically provided for elsewhere.  Headquarters Ruling
Letters (HRL) 085862, dated December 11, 1989, and HRL 083281,
dated January 12, 1990, classified similar ironing board pad
and cover assemblies under subheading 6307.90.9050, HTSUSA.  

HOLDING:  

     The ironing board pads and covers at issue, whether
imported separately or in sets, are classifiable under
subheading 6307.90.9050, HTSUSA.  The general duty rate is 7
percent ad valorem.  However, if the merchandise meets the
definition of "goods originating in the territory of Canada",
it is subject to a reduced rate of duty of 5.6 percent ad
valorem (for goods entered after January 1, 1990) under the
terms of the United States-Canada Free Trade Agreement
Implementation Act of 1988.  See General Note 3(c)(vii)(B),
HTSUSA.

     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  
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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
 drimmer library / 083047
6cc:  Area Dir N.Y. Seaport