HQ 083140: Classification of goods described as under-carry baskets, leg covers, rain covers, and buntings

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 083140

                         March 20, 1990

CLA-2 CO:R:C:G  083140 RFC

CATEGORY: Classification

TARIFF NOS:. 3926.90.9050; 6307.90.9050; 9404.30.8000

Ms. Sandra Liss Friedman
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016

RE:  Classification of goods described as under-carry baskets,
     leg covers, rain covers, and buntings

Dear Ms. Friedman:

     This ruling letter is (1) in reference to New York Ruling
Letter (NYRL) 825915 of December 9, 1987, sent to you from our
New York office and (2) in  response to your request of July 11,
1988, on behalf of Combi Industries, Inc., both of which concern
classification under the Hamonized Tariff Schedule of the United
States Annotated (HTSUSA), for goods described as under-carry
baskets, leg covers, rain covers, and buntings.  Samples were
submitted for examination.

FACTS:

     The submitted samples may be described as follows:

     UNDER-CARRY BASKET. This article is a basket approximately
12" x 12" x 12" in size.  The sides consist of a raschel-knit net
fabric.  The bottom edge has a rigid piece of material between an
external layer of plastic and an internal covering of woven
textile fabric.  The top portion has a two-inch double layer of
woven textile fabric on three sides and a single layer in the
front.

     LEG COVER.  This article is a bag-shaped piece of woven
textile fabric.  It is approximately 15" x 12" x 4" in size.

     RAIN COVER.  This article is hood-shaped and consists of
pieces of opaque and clear plastic sewn together as a single
piece.

     BUNTING.  This article is a hooded, snug-fitting sleeping
bag for children.  It consists of a water-repellent nylon shell
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with a thermal lining of acetate pile and an inner lining of
urethane.

     In NYRL 825915, all of the above-described goods were
classified as "parts of baby carriages" under subheading 8715 of
the HTSUSA.  Upon further review, however, it has been determined
that all the goods were misclassified in NYRL 825915: The goods
are not classified under heading 8715 but rather are properly
classified under the headings set forth below for the reasons
discussed therein.

ISSUE:

     Whether the above-described goods are classified as "parts
of baby carriages" under heading 8715 of the HTSUSA or classified
as other types of goods under other headings of the HTSUSA.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's).  GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."  Subheading 8715, HTSUSA,
provides  only for "baby carriages and parts thereof" and not
also for "accessories."  Explanatory Note 87.15 states, in part,
that heading 8715 covers "[p]arts of...[baby carriages]...,
provided the parts...[are] identifiable as being suitable for use
solely or principally with...[baby] carriages....  Parts of
heading [8715] include: (1) [b]odywork for mounting on chassis,
including the removable type of perambulator bodies which can be
used as cradles[;] (2) [c]hassis and parts thereof[;] [and] (3)
[w]heels (whether or not fitted with their tyres) and parts
thereof."

     By implication through the lack of a provision for
"accessories" in heading 8715 and an illustrative listing of
"parts" included in the Explanatory Notes to heading 8715 which
lists items that are both integral and necessary for the
operation and purpose and construction of baby carrriages, only
those items which are "essential" to the operation and purpose
and construction of baby carriages are to be considered "parts"
for baby carriages under heading 8715.

     Baby carriages operate and function without inclusion or use
of any of the above-described goods.  Therefore, none of those
items is integral or necessary for the operation or purpose or
construction of baby carriages.  Moreover, none of those items is
suitable for use solely or principally with baby carriages (as

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baskets, leg covers, rain covers, and buntings have uses other
than with baby carriages).  In light of the above, the above-
described goods must be classified under a heading other than
heading 8715.

     In your letter, you cite several case decisions which you
contend support your position that the goods should be
classified as "parts of baby carriages" under heading 8715 of
the HTSUSA.  Please be advised that the cited cases involve the
interpretation of the Tariff Schedules of the United States
(TSUS) and not the HTUSUA--which is the schedule currently in
force.  Therefore, the cited cases are not precedent or authority
for the schedule under which the above-described goods are to be
classified.

     Even if the cited cases had precedential or authoritative
value for determining classification under the HTSUSA, they
would be inappropriate precedent or authority in support of your
arguments because the under-carry baskets, leg covers, rain
covers, and buntings do not contribute to the "safe and efficient
operation of the stroller" as that rule of law is set forth in
the cited cases.

HOLDING:

     UNDER-CARRY BASKETS.  The goods described as "under-carry
baskets" are classified under subheading 6307.90.9050, HTSUSA,
which provides for other made up articles...other: other: other
and dutiable at the rate of 7 percent ad valorem.

     LEG COVERS.  The goods described as "leg covers" are
classified under subheading 6307.90.9050, HTSUSA, which provides
for other made up articles...other: other: other and dutiable at
the rate of 7 percent ad valorem.

     RAIN COVERS.  The goods described as "rain covers" are
classified under subheading 3926.90.9050, HTSUSA, which provides
for other articles of plastics...other: other: other and dutiable
at the rate of 5.3 percent ad valorem.















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     BUNTINGS.  The goods described as "buntings" are classified
under subheading 9404.30.8000, HTSUSA, which provides for
mattress supports...sleeping bags: other and dutiable at the rate
of 9 percent ad valorem.

     NYRL 825915 is modified accordingly.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division