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HQ 089319


August 14, 1991

CLA-2 CO:R:C:G 089319

CATEGORY: CLASSIFICATION

TARIFF NO.: 4014.90.5000; 6307.90.9490

Mr. Louis S. Shoichet
Siegel, Mandell & Davison, P.C.
One Whitehall Street
New York, New York 10004

RE: Classification of a hot water bottle and its textile covering; Headings 4014 and 6307

Dear Mr. Shoichet:

In your letter of August 11, 1991, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a hot water bottle and a textile covering to be imported from China or Taiwan. The ruling was requested on behalf of your client, Avon Products, Inc. A sample of each product was submitted with your request.

FACTS:

The sample hot water bottle is made of rubber. It measures approximately 13 inches in length and 7 1/4 inches in width. It is shaped like a typical hot water bottle.

The filled textile covering is manufactured of 65 percent polyester and 35 percent cotton woven fabrics. It measures approximately 9 3/4 inches by 12 1/2 inches. The upper portion of the article has a napped finish and contains a pocket to accommodate the small feet of a young child. It is ornamented with two separate stuffed textile representations of a cat and a dog. The back section has a 9 inch slot-opening with velcro-type closure for the insertion and securing of the hot water bottle.

You indicate that the hot water bottle and the textile covering may be imported separately or together. -2-

ISSUE:

What is the correct HTSUSA classification of the sample product?

LAW AND ANALYSIS:

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

The Explanatory Notes [E. Notes], the official interpretation of the tariff at the international level, say the following with reference to Heading 4014, HTSUSA:

This heading covers goods of vulcanised rubber other than hard rubber
(with or without fittings of hard rubber or other materials), of the kind used for hygienic or prophylactic purposes. It therefore covers, inter alia, sheath contraceptives, cannulas, syringes and bulbs for syringes, vaporisers, droppers, etc. teats, nipple shields, ice-bags, hot water bottles, oxygen bags, finger-stalls, pneumatic cushions specialized for nursing (e.g., ring-type). [Second emphasis added.]

Inasmuch as hot water bottles are specifically alluded to by the Explanatory Notes, if they are imported separately they are classified in Heading 4014 pursuant to GRI 1. They are classified under the provision for hygienic or pharmaceutical articles..., of vulcanised rubber other than hard rubber...: other: other, in subheading 4014.90.5000, HTSUSA.

The E. Notes for Heading 6304 state:

This heading covers furnishing articles of textile materials, other than those of the preceding headings or of Headinq 94.04, for use in the home, public buildings, theaters, churches, etc., and similar articles used in ships, railway carriages, aircraft, trailer caravans, motor-cars, etc. -3-

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads (but not including bed coverings of Headinq 94.04); cushion covers, loose covers for furniture, antimacassars; table covers (other than those having the charisterics of floor coverings - see Note 1 to Chapter 57); mantelpiece runners; curtain loops; valences (other than those of Headinq 63.03).

The instant articles are not furnishing articles, as described in the E. Notes, and the instant articles do not seem to be ejusdem generis with the exemplars, therefore we find that Heading 6304 does not apply to the instant merchandise.

The E. Notes for Heading 6307 state the following:

This heading 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.

It includes, in particular:

(12) Tea cozy covers.

Customs Headquarters Ruling Letter (HRL) 086843 of May 15, 1990, classified a similar article, i.e., a baby bottle cozy, under Heading 6307. We find that the instant textile cover for the hot water bottle, if imported separately, is classified in Heading 6307 because it is of the same class or kind as the tea cozy cover alluded to in the E. Notes.

If the two items are imported packaged together, they qualify for classification as goods put up in sets for retail sale. See GRI 2(b), HTSUSA, which says that goods put up in sets for retail sale shall be classified as if they consisted of the component which gives them their essential character.

The E. Notes for GRI 2(b) 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...component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the

In the case of the instant textile cover and the hot water bottle, the essential character of the set is determined by the role that the hot water bottle plays in the set. The raison d'etre for the set is the hot water bottle. The textile cover is merely a decorative cover for the hot water bottle. The textile cover and water bottle, if imported put up in a set for retail sale, are classified under the same tariff provision as the hot water bottle, since that is the essential character of the set.

HOLDING:

The hot water bottle, if imported separately, is classified under the provision for other rubber hygienic articles in subheading 4014.90.5000, HTSUSA, dutiable at the rate of 4.2 percent ad valorem. If the textile cover is imported separately, it is classified under the provision for other made up articles, including dress patterns: other; other: other, in subheading 6307.90.9490, HTSUSA, dutiable at the rate of 7 percent ad valorem. If the textile cover and hot water bottle are imported together, they are classified under subheading 4014.90.5000, HTSUSA.

Sincerely,

John Durant, Director
Commercial Rulings Division

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