HQ 0089070 - Terry cloth burp pad; classifiable other made up articles, heading 6307, HTSUSA - United States International Trade Commision Rulings

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HQ 089070
July 2, 1991

CLA-2 CO:R:C:T 089070 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.8740

Ellen E. Rosenberg
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York 10004

RE: Terry cloth burp pad; classifiable other made up articles, heading 6307, HTSUSA

Dear Ms. Rosenberg:

This is in reference to your letter of March 11, 1991, on behalf of Frederick Worldwide Company, Inc., requesting classification of a burp pad under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue is a 65 percent cotton/35 percent polyester knit, uncut terry cloth burp pad, made with a double layer of such fabric and woven fabric edges. The pad also has an embroidered, woven fabric applique of a kitten's face on its front. The irregular dog-bone shaped pad measures 18 by 8 inches (at its widest points) and 6 3/4 inches in the middle. The item is primarily designed to protect an adult's clothing from stains while burping an infant.

ISSUE:

Whether the merchandise at issue is classified under heading 6117, as other made up clothing accessories, heading 6302, terry toweling or heading 6307, as other made up articles.

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 classification will be determined by the terms of the heading, and any relevant section or chapter notes.

2

Heading 6117, HTSUSA, which provides for knit clothing accessories, and knit parts of garments or of clothing accessories, does not adequately encompass the article at issue. The term "accessory" is not defined in either the tariff schedule or the Explanatory Notes. We note, however, the following definition of accessory in Webster's New World Dictionary, Second College Edition, 1970 at page 8:

1) something extra; thing added to help in a secondary way; specif., a) an article worn or carried to complete one's costume, as purse, gloves, etc. b) a piece of optional equipment for convenience, comfort, appearance, etc.

The pad at issue is not used to "accessorize" an adult's shirt or blouse in the manner of a tie or scarf; it is not an article that adults choose to wear in order to color or compliment their dress. Moreover, it does not act as part of a garment or clothing accessory since it does not attach to or otherwise decorate clothing.

The Explanatory Notes (EN), the official interpretation of the tariff at the international level, state that items such as dress shields, shoulder or other pads, as well as sleeve protectors, are included under heading 6117. However, dress shields and pads are hidden from view and affixed to the clothing, usually in a permanent way; burp pads are not. Likewise, sleeve protectors are a very specific class of items that are also permanently affixed to the elbows of sleeves for protection against wear. This practice has been translated into an aspect of styling which has acquired a traditional decorative effect; it, too, is lacking in similarity to a burp pad.

Therefore, we take into consideration heading 6302, which provides for terry toweling as bed linen, and in the alternative, heading 6307, which provides for other made up articles. EN 63.02 includes hands or face towels, bath and beach towels, face cloths and toilet gloves under the applicable term "toilet linen." The item at issue, although made with fabric normally associated with towels, is not used or designed as a towel. Its dual-layered irregular shape, capped edges, and centered applique detract from its usefulness as a towel of the kind named above. Heading 6307 therefore provides for the burp pad as an other made up article.

3

HOLDING:

The merchandise at issue is classified under subheading 6307.90.8740, HTSUSA, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction, cotton towels of pile or tufted construction, textile category 363, dutiable at the rate of 7 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, 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.

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, to obtain the most current information available, we suggest that 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 available for inspection at your local Customs office.

The sample will be returned to you under separate cover, as requested.

Sincerely,

John Durant, Director
Commercial Rulings Division

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