HQ 085862: Ironing board cover and pad are not ejusdem generis withother furnishings and are considered other made uparticles.decorative

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 085862

                        December 11, 1989


CLA-2 CO:R:C:G  085862  HP

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050

Mrs. Alice Wagner
C.J. Tower
Customs Brokers
128 Dearborn Street
Buffalo, NY 14207-3198

RE:  Ironing board cover and pad are not ejusdem generis with
other furnishings and are considered other made up
articles.decorative

Dear Mrs. Wagner:

     This is in reply to your letter of September 19, 1989,
concerning the tariff classification of an ironing board pad and
cover, produced in Canada, under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA).  Please reference your
file R&V-Elco Kitchen Products Ltd.

FACTS:

     The merchandise at issue consists of two ironing board
covers and one pad.  The assembly is imported into the United
States in one sealed plastic package.  The covers consist of 3-
ounces of 100% cotton, 4- ounces/yard, 60 x 60 yard count of
number 20 cotton yarn.  The pad consists of 100% nonwoven polyes-
ter fibers weighing 10 ounces/yard, and is cut into the shape
of a household ironing board (including one rounded edge).

ISSUE:

     Whether the cover and pad are furnishing articles under the
HTSUSA?

LAW AND ANALYSIS:

     Cover

          Heading 6304, HTSUSA, provides for other furnishing
articles.  The Explanatory Notes (EN) to the HTSUSA constitute
the official interpretation of the tariff at the international
level.  The EN to this heading states:

               This heading covers furnishing articles
          of textile materials, ... for use in the
          home, public buildings, ... etc.

               These articles include wall hangings and
          textile furnishings for ceremonies (e.g.,
          weddings or funerals); mosquito nets; bed
          spreads (but not including bed coverings of
          heading 94.04); cushion covers; loose covers
          for furniture, antimacassars; table covers
          (other than those having the characteristics
          of floor coverings - see Note 1 to Chapter
          57); mantlepiece runners; curtain loops;
          valances (other than those of heading 63.03).

     In determining whether ironing board covers are embraced
within the class of goods known as furnishing articles, we note
that the exemplars listed in the Explanatory Note possess in
common a decorative effect meant to be displayed in one's home or
building.  While ironing board covers occasionally have designs
imprinted upon them, it is our opinion that they are not ejusdem
generis with the terms specified in the EN.

     Heading 6307, HTSUSA, provides for other made up articles
not previously provided for under the tariff schedule.  As
ironing board covers are not provided for under other furnishing
articles, this heading is applicable.  Cf. T.D. 66-144(8) (May
31, 1966) (TSUS) (classifying ironing board cover, not as fur-
nishing, but under item 386.50, as article of textile materials
not specifically provided for).

     Pad

          Heading 5603, HTSUSA, provides for nonwovens in the
piece, cut to length or simply cut to rectangular shape.  As we
stated above, the pad is cut to its finished shape, including one
rounded edge.  It is our opinion that this cutting to shape,
where that shape is more than simply rectangular, removes the
instant merchandise from classification under heading 5603,
HTSUSA.

     No other heading in Chapters 1 to 63 specifically provides
for this type of article.  To be classified in heading 6307 as an
other made up article, the pad must be considered "made up" for
purposes of Chapters 56 to 63.  Note 7 to Section XI provides
that:

          For the purposes of [Section XI], the expression "made
          up" means:

          (a)  Cut otherwise than into squares or rectangles;

          (b)  Produced in the finished state, ready for use (or
               merely needing separation by cutting dividing
               threads) without sewing or other working (for
               example, certain dusters, towels, tablecloths,
               scarf squares, blankets);

                              * * *

     Since the pad is cut into a shape other than a square or
rectangle, and since it is produced in the finished state, the
pad is a made up article.  Ergo, the pad is classifiable under
heading 6307, HTSUSA.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as follows:

Both the cover and pad:  under subheading 6307.90.9050, HTSUSA,
as other made up articles, including dress patterns, other,
other, other.  Articles which meet the definition of "goods
originating in the territory of Canada" (see General Note
3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under
the United States-Canada Free Trade Agreement Implementation Act
of 1988.  If the merchandise constitutes "goods originating in
the territory of Canada," the applicable rate of duty is 6.3
percent ad valorem (5.6 percent ad valorem for merchandise
entered after January 1, 1990); otherwise, the applicable general
rate of duty is 7 percent ad valorem.

     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
part categories are the result of international bilateral agree-
ments which are subject to frequent renegotiations and changes,
to obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report On
Current Import Quotas (Restraint Levels), an issuance of the U.S.
Customs Service, which is updated weekly and is available at your
local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.


                      Sincerely,


                      John Durant, Director
                   Commercial Rulings Division