HQ 083281: Ironing board covers

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 083281

                                  January 12, 1990

           CLA-2 CO:R:C:G DRR 083281

           CATEGORY: Classification

           TARIFF NO.: 6307.90.9050

           Ms. Beth C. Brotman
           Siegel, Mandell & Davidson, P.C.
           One Whitehall Street
           New York, New York 10004

           Re:  Ironing board covers

           Dear Ms. Brotman:

                This is in reference to your letters dated March 4, 1988,
           and March 7, 1988, on behalf of Magla Products, 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 two samples.
           Style 607 is described in your letter as a coated ironing
           board cover and foam pad which are sewn together at their
           edges with a narrow cotton binding.  There is a string
           threaded through the binding which can be used to tighten the
           cover around an ironing board.  You state that the cover is
           100 percent cotton, coated with silicone, a plastics material.
           The pad is said to be 100 percent polyurethane foam.

                Style 609 consists of a coated ironing board cover and
           foam pad which are sewn together at five points.  You state
           that the cover is 100 percent cotton, coated with teflon, a
           plastics material.  You state that this style also has a
           narrow cotton binding at the edge, with a string which can be
           used to tighten the cover.  The pad is 100 percent
           polyurethane foam, with a coated textile pocket at one end and
           a foam pocket at the other, designed to secure the pad and
           cover to an ironing board.

                You believe that both styles are classifiable under
           subheading 3924.90.5000, HTSUSA, as household articles of
           plastic, other, other, with a duty rate of 3.4 percent ad
           valorem, and eligible for duty free treatment under the
           Generalized System of Preferences (GSP), as imports from
           Mexico.












                                        - 2 -

           ISSUE:

               Whether the merchandise at issue is classifiable under
           subheading 3924.90.5000, HTSUSA, or subheading 6307.90.9050,
           HTSUSA.

           LAW AND ANALYSIS:

               Classification under the HTSUSA is in accordance with the
           General Rules of Interpretation (GRI), taken in order.  GRI 1
           provides that classification shall be determined according to
           the terms of the headings and any relative section or chapter
           notes.  Heading 3924, HTSUSA, provides for tableware,
           kitchenware, other household articles and toilet articles, of
           plastics.  Heading 6304, HTSUSA, provides for other made up
           articles, including dress patterns.

                In light of the fact that the cover and pad are made up
           of different elements, textile and plastic, not specifically
           provided for, it cannot be classified according to GRI 1.
           According to GRI 3(b), mixtures, composite goods consisting of
           different materials or made up of different components, and
           goods put up in sets for retail sale, shall be classified as
           if they consisted of the material or component which gives
           them their essential character.  The Explanatory Notes to the
           HTSUSA may be consulted for guidance as to the correct
           international interpretation of the various HTSUSA provisions.
           The Explanatory Notes state that "the factor which determines
           essential character will vary as between different kinds of
           goods.  It may, for example, be determined by the nature of
           the material or component, its bulk, quantity, weight or
           value, or by the role of a constituent material in relation to
           the use of the goods.

               Having determined that the pad and cover are a composite
           good, we must next determine the essential character in order
           to classify the item under GRI 3(b).  Both elements are
           necessary to the design and function and therefore neither the
           pad or cover can be said to give the combination its essential
           character.  Accordingly, classification of the item at issue
           is determined by GRI 3(c).  The pad and cover are therefore
           classifiable under whichever heading appears last in the
           tariff.  The two competing applicable provisions are Heading
           3924, HTSUSA, and Heading 6307, HTSUSA.


















                                         - 3 -

           HOLDING:

               The covers and pads of both styles 607 and 609 are
           classifiable under subheading 6307.90.9050, HTSUSA, with a
           duty rate of 7 percent ad valorem.  However, if the
           merchandise qualifies as a product of Mexico, it would be
           entitled to duty free treatment under the GSP.

               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
           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





























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