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HQ 953170


February 10, 1993

CLA-2; CO:R:C:T 953170 ch

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9986

Elaine Jacoby
Manager
Miles & Joffroy, Inc.
Customhouse Brokers
1185 Avenida Costa Este
Suite 1600
Otay Mesa, CA 92073

RE: Classification of pet cabana, pet cushion cover, pet sleeping area cover; tent; furniture; household furnishings; items classified as other made up textile articles; not as a tent or cushion covers.

Dear Ms. Jacoby:

This is in response to your letter of November 30, 1992, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for items described as the pet cabana, pet cushion cover and pet sleeping area cover. Samples were provided to our office for examination.

FACTS:

The subject merchandise are three pet items that will be imported from Mexico by your client, Coast Belt, Inc.

The first article is a portable pet dwelling described as a "pet cabana." This item resembles a small tent. It has an approximate floor area of 20 inches by 18 inches and a height of 18.5 inches. The cabana is made from a coated nylon fabric and is equipped with a floor pad. The pad is approximately 20 inches by 18 inches and is made from a layer of polyurethane foam sandwiched between an acrylic pile fabric and the nylon fabric. The dwelling can be folded into an approximately 8 inch diameter circle and fits into a nylon pouch.

The second article is described as a "pet cushion cover." This item is made from a 100 percent cotton fabric and measures approximately 27 inches by 38 inches. There is a zipper sewn into one side seam. After importation the cover will be stuffed with a polyurethane foam and cedar wood chip insert.

The third article is described as a "pet sleeping area cover" for the "luxury lounger." This item has cotton printed fabric sides and a center section made from an acrylic knit pile fabric. The knit pile fabric covers the inner walls and bottom of the lounger and forms a surface on which a pet may comfortably rest, while the cotton fabric covers the outer wall and serves a decorative function. After importation the cover will be placed over a solid polyurethane foam lounger.

All concerned agree that the essential character of the three articles are imparted by textile fabrics, which are the subject of section XI, HTSUSA.

ISSUES:

Whether the "pet cabana" is classified under subheading 6306.22.9030, which provides for tents of synthetic fibers, or heading 6307, which provides for other made up textile articles?

Whether the "pet cushion cover" is classified under subheading 6304.92.0000, which provides for other furnishing articles of cotton, not knitted or crocheted, or heading 6307, which provides for other made up textile articles?

Whether the "pet sleeping area cover" is classified under subheading 6304.91, which provides for other furnishing articles, or heading 6307, which provides for other made up textile articles?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Where goods cannot be classified on the basis of GRI 1, the remaining GRI will be applied in order.

Heading 6307 provides for other made up textile articles, excluding those of heading 9404.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. While not legally binding, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of the Customs Service to follow, whenever possible, the terms of the EN when interpreting the HTSUSA.

The EN to heading 6307 state that it is a residual provision that covers made up articles of any textile material which are not included more specifically in other headings of section XI or elsewhere in the Nomenclature. Hence, if the subject articles can be classified under headings 6306 or 6304, they will be precluded from classification under heading 6307.

The EN to heading 6306 state, in pertinent part, that:

Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibres, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas. They usually have a single or double roof and sides or walls, which permit the formation of an enclosure. The heading covers tents of various sizes and shapes, e.g., marquees and tents for military, camping (including backpack tents), circus, beach use. They are classified in this heading, whether or not they are presented complete with their tent poles, tent pegs, guy ropes or other accessories.

The "pet cabana" is an enclosure made of textile materials. It appears to be suitable for use as a pet shelter. Therefore, the article appears to be prima facie classifiable under heading 6306.

The EN to heading 6304 state that:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g. weddings or funerals); mosquito nets; bedspreads (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).

Both the "pet cushion cover" and the "pet sleeping area cover" are not described in the preceding chapters of section XI, HTSUSA. These articles are not classifiable in heading 94.04, which covers articles of bedding and similar furnishings, as neither item is sprung or stuffed in its imported form. Moreover, both items appear to be suitable as articles for use in the home as pet cushion covers. Hence, the "pet cushion cover" and the "pet sleeping area cover" are prima facie classifiable under heading 6304.

However, we are cognizant of the fact that the headings and EN for other provisions of the HTSUSA draw a distinction between articles fit for human use and articles fit for use by pets or animals. For example, the general EN to chapter 95, which is the classification for toys, games and sports equipment, state that the chapter "covers toys of all kinds whether designed for the amusement of children or adults." (Emphasis added). On the other hand, subheading 6307.90.7500 provides for "toys for pets, of textile materials."

Similarly, heading 9406 encompasses "prefabricated buildings." The EN to this heading state that it "covers prefabricated buildings...of all materials." (Emphasis added). However, the EN to heading 4421, which provides for other articles of wood, states that it includes "rabbit-hutches, hen- coops, bee-hives, cages, kennels." Hence, dwellings for humans and animals are classified separately.

The headings to 6304 and 6306, as well as their accompanying EN, are silent with respect to whether they encompass tents or furnishings for pets. However, we do not interpret this silence to mean that articles for pets should be classified under these provisions. Rather, we are of the opinion that the authors of the Nomenclature did not contemplate the importation of such items for animals. We conclude that the interests of uniformity and consistency in classification dictate that we classify tents and furnishing articles for humans separate from similar items for pets.

This conclusion is supported by our recent rulings classifying similar merchandise. In HRL 089558, dated July 2, 1991, we found that "furniture is specifically limited to such items used by humans." Hence, "weatherbeds" for dogs were not classifiable as "furniture" under the HTSUSA.

Similarly, in HRL 086503, dated March 29, 1990, we ruled that "wood-constructed carpet-covered cat structures" were not classifiable as "furniture" under chapter 94, HTSUSA. Hence, we classified this merchandise under heading 4421, which covers other articles for wood.

The subject articles are composed essentially of textile materials, which are classifiable under section XI, HTSUSA. As these items are not classifiable under headings 6304 or 6306, and are not more specifically described elsewhere in the Nomenclature, they are classifiable under heading 6307, HTSUSA, which provides for other made up textile articles.

HOLDING:

The "pet cabana," "pet cushion cover" and "pet sleeping area cover" are classifiable under subheading 6307.90.9986, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other, other, other. The applicable rate of duty is 7 percent ad valorem.

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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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