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HQ 088394


March 22, 1991

CLA-2 CO:R:C:T 088394 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020; 6304.91.0040

James Xie
Cashmere Home Ltd.
1412 1/2 Havenhurst Dr.
Los Angeles, CA 90046

RE: Changing table/bassinet cover; classifiable as other furnishing article in heading 6304, HTSUSA

Dear Mr. Xie:

This is in response to your letter of November 17, 1990, requesting classification of a changing table cover for use during the changing of infants' diapers, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a changing table/basinet cover for which you request classification based on the manufacture of this item in both chief weight of man-made fiber knit terry pile fabric and chief weight of cotton knit terry pile fabric. You also state that it will be imported in three sizes, measuring 17 inches x 35 inches, 33 1/2 inches x 25 inches, and 24 1/2 inches x 37 1/2 inches. The sample has a 5 inch elastic edged cuff on either end, which is apparantly intended to make the article a fitted item. This merchandise is marketed as a table cover to protect the table and baby while changing or placing an infant on such a surface.

You state that this merchandise will be imported from the People's Republic of China.

ISSUE:

What is the appropriate classification of a changing table cover under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the tariff is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that the classification shall be determined according to the terms of the headings and any relevant section or chapter notes.

Heading 6304 provides for other furnishing articles of textile materials. Since the article at issue is not more specifically included in preceding headings, and it is used as a furnishing (defined by Webster's II New Riverside Dictionary as a piece of equipment necessary or useful for convenience or comfort), it is appropriately classified within this heading.

HOLDING:

If in chief weight of cotton, the merchandise at issue is classified under subheading 6304.91.0020, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted, of cotton, textile category 369, and dutiable at the rate of 11.5 percent ad valorem.

If in chief weight of man-made fibers, the classification of this item is subheading 6304.91.0040, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted, of man-made fibers, textile category 666, dutiable at the rate of 11.5 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 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 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, you should contact your 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 Rulings Division

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