United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 HQ Rulings > HQ 958038 - HQ 958151 > HQ 958147

Previous Ruling Next Ruling
HQ 958147




January 25, 1996

CLA-2 RR:TC:TE 958147 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6210.10.9040

Mr. Eric Jones
C Air International, Inc.
11222 South La Cienaga Boulevard
Suite 100
Inglewood, California 90304

RE: Reconsideration of District Ruling Letter (DD) 807221; Textile Folding Food Tray; Nonwoven Garment; Not Automobile Part or Accessory

Dear Mr. Jones:

This letter is in response to your request dated June 28, 1995, on behalf of your client, Pacific Sportswear, for reconsideration of St Albans District (now Port) Ruling Letter (DD) 807221, issued March 23, 1995, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of an article identified as a folding food tray imported from Taiwan. In DD 807221, Customs classified the merchandise in subheading 6210.10.9060 (The correct statistical suffix should have been shown as 6210.10.9040), HTSUSA, textile category 659, the provision for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other," with an applicable duty rate (in 1995) of 16.9 (now 16.8) percent ad valorem. A sample article was submitted with the original ruling request and with this request for reconsideration.

FACTS:

The sample, identified by style no. 660, is an apron composed of nonwoven, spun-bonded, man-made material, featuring woven fabric capping that extends upward to form a neck loop. -2-

The lower portion of the apron is bordered by a flexible wire ring inside the capping. The wire allows for the formation of a tray-like area (measuring approximately 18 inches in length by 14 inches in width) over the seated user's lap. When the wire ring is twisted, the item forms a coil (measuring approximately 7 inches in diameter) for compact storage in a clear plastic pouch. The item is marketed to automobile supply companies as a "Twist Away Fast Food Tray Ideal for Preventing Drips While on the Road...A Real Lifesaver!"

ISSUE:

Whether the item is classified as an automobile part or accessory, or in heading 6210, HTSUS, as a garment of nonwoven fabric.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Section XVII, HTSUS, covers vehicles, aircraft, vessels and associated transport equipment. Chapter 87, HTSUS, covers vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. The EN to chapter 87 (which falls within section XVII, HTSUS) indicate that "[t]his Chapter covers parts and accessories which are identifiable as being suitable for use solely or principally with the vehicles included therein, subject to the provisions of the Notes to Section XVII." (emphasis in original) In pertinent part, note 3 to section XVII, HTSUS, states that "[r]eferences in chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters." -3-

The folding food tray is not an automobile part, and is not classifiable as a vehicle part or accessory because it is not suitable for use solely or principally with a vehicle. The item may be used while standing or sitting anywhere (e.g., home, office desk, sporting events, etc.) one wishes to protect clothing from food, beverages, and/or other substances. Despite the added convenience of its being able to support lightweight items, the folding food tray is essentially an apron, i.e., a piece of apparel serving to cover and protect the front of a person.

Heading 6210, HTSUS, covers "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907." Among other goods, heading 5603, HTSUS, covers nonwoven fabrics. The EN to heading 6210 indicate that (with the exception of babies' garments of heading 6209) the heading covers all garments made up of felt or nonwovens, whether or not impregnated, coated, covered or laminated...without distinction between male or female wear. We find that the textile folding food tray is properly classified in subheading 6210.10.9040, HTSUSA.

HOLDING:

The textile folding food tray, identified by style no. 660, is classified in subheading 6210.10.9040, HTSUSA, textile category 659, the provision for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." The applicable duty rate (in 1995) is 16.9 percent ad valorem.

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 you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which 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 applicable to textile -4-
merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

DD 807221, issued March 23, 1995, is hereby affirmed.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: