HQ 0087689 - Baby Comfort Seat - United States International Trade Commision Rulings

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HQ 087689
October 11, 1990

CLA-2 CO:R:C:G 087689 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

M. Barry Levy
Sharretts Paley Carter
& Blauvelt, P.C.
67 Broad Street
New York, NY 10004

RE: Baby Comfort Seat

Dear Mr. Levy:

This is in reference to your letter of July 6, 1990, on behalf of Noel Joanna, Inc., requesting classification of a baby's comfort seat under the Harmonized Tariff Schedule of the United States Annotated ("HTSUSA").

FACTS:

The merchandise at issue is a "SoftSeat" baby comfort seat made of a 100 percent polyester filling with an outer covering of 80 percent cotton/20 percent polyester fabric. It is a rectangular article measuring approximately 11x18 inches, with a 4x4 inch fabric strap stitched into the middle of one end. This strap is attached to a 5 inch wide band which is padded with the polyester filling, and is long enough to encircle the rectangular piece. A hook and loop closure in the back allows the band to be securely adjusted around the child. The surface fabric which faces the child is made of terry cloth, and all other exterior surfaces are made of woven fabric.

In effect, the article's main piece functions to provide a cushion to the bottom and back of a child while sitting in a shopping cart or high chair, and the straps secure the padding between the legs and around the body of the child in the manner of a seat belt.

The sample will be returned to you as requested.

ISSUE:

Whether a comfort seat worn on an infant to provide cushioning against hard surface seating is considered other articles of bedding within heading 9404, HTSUSA, or whether classification as other made up articles is appropriate under heading 6202, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise 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 relevant section or chapter notes.

Heading 9404, which provides for articles of bedding and similar furnishing, is not applicable due to the incongruous nature of the examples presented, to wit: mattresses, quilts, bedspreads, duvets, sleeping bags. Whereas these articles are intended for use in conjunction with a bed, or during sleep, the Baby Comfort Seat is intended for use during day time activities such as eating or shopping. The packaging of the sample itself advertises the item's intended use as cushioning and support of a baby in an upright position, especially in shopping carts and high chairs.

Furthermore, HQ 084034 (April 24, 1990), submitted with your letter in support of classification under heading 9404, is inapplicable since the article in that case was a quilt, which is typically a large square or rectangular length of stitched fabric capable of providing full body coverage, and warmth, to an adult or infant at rest. The definitions provided in the ruling itself also made clear that quilts are used as bed covering (emphasis added). Since the Baby Comfort Seat is not designed to cover a bed or the body of an infant, it cannot be classified as 9404 bedding under the HTSUSA.

Heading 6307, HTSUSA, provides for other made up articles. The Explanatory Notes ("EN"), the official interpretation of the Tariff at the international level, lists various examples of other made up articles under EN 63.07, including the following items in note (17) thereunder: carry cots, portable cradles and similar carriers for children. Since the present merchandise is not more fully contemplated in other headings of Section XI or elsewhere in the tariff schedule, and EN 63.07 provides an example which most closely resembles the function of the Baby Comfort Seat, classification under heading 6307 is appropriate.

HOLDING:

The merchandise at issue is classified under subheading 6307.90.9590, HTSUSA, which provides for other made up articles, including dress patterns: other: other: other, other, and dutiable at the rate of 7 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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, to obtain the most current information available, we suggest your client 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 for inspection 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, your client should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Operations Division

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