HQ 084625: Classification of a children's backrest shell

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 084625

                          June 2, 1989


CLA-2 CO:R:C:G 084625 CB

CATEGORY: Classification

TARIFF NO.:  6307.90.9000

Ms.  Judy Sheu
International Connection Inc.
172 East State Street
Suite 306
Columbus, Ohio  43215

RE:  Classification of a children's backrest shell

Dear Ms. Sheu:

     This ruling letter is in response to your inquiry of April
20, 1989, requesting classification for children's backrest
shells under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).  A sample produced in China was submitted for
examination.

FACTS :

     The sample at issue is a children's backrest shell.  The
shells will be made of either 100% cotton or a 65% polyester and
35% cotton blend.  Only the shells will be imported from China.
The stuffing will be done in the United States except that the
ears have already been stuffed.  The shells will have the
features of different animals.

ISSUE :

     How are children backrest shells classified under the
HTSUSA?

LAW AND ANALYSIS :

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order.  GRI 1 provides that the starting point is the terms of
the headings and subheadings of the tariff and any relevant
section or chapter notes.  Heading 9404, HTSUSA, provides for
mattress supports, articles of bedding and similar furnishing
(for example, mattresses, quilts, eiderdowns, cushions, pouffes
and pillows) fitted with springs or stuffed or internally fitted



                               -2-


with any material or of cellular rubber or plastics, whether or
not covered.  This heading requires that the articles be stuffed.
GRI 2(a) provides that any reference in a heading to a material
or substance shall be taken to include a reference to that
article incomplete or unfinished, provided that the article has
the essential character of the complete or finished article.
While the unstuffed backrest shell may be considered unfinished,
they cannot be classified in heading 9404, because they do not
contain any filling material and thus fall short of the essential
character of articles classified in that heading.

     Heading 6302, HTSUSA, provides for bed linen, table linen,
toilet linen and kitchen linen.  It is our opinion that since the
merchandise is not classifiable as an unfinished backrest, it
cannot be classified as unfinished bedding or unfinished
furnishings in heading 6302.  Unfinished backrests cannot be
classified in heading 6302, because if they were finished they
would not be classifiable under that heading.

HOLDING :

     The children's backrest shell is classified under subheading
6307.90.9000, HTSUSA, which provides for other made up articles,
other, other, other, and dutiable at the rate of 7 percent ad
valorem.  There are currently no textile restraints applicable to
this merchandise.

     Per your request, your sample will be returned to you under
separate cover.

                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division