HQ 081832: Tariff classification of component of infants' headrest

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 081832


                                    October 3, 1988



            CLA-2 CO:R:C:G  081832  SM

            CATEGORY:  Classification

            TARIFF NO.:  6307.90.9000

            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.













                                         - 2 -

            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.















                                          -3-

            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