Classification of goods described as under-carry baskets, leg covers, rain covers, and buntings

HQ 083140 March 20, 1990 CLA-2 CO:R:C:G 083140 RFC CATEGORY: Classification TARIFF NOS:. 3926.90.9050; 6307.90.9050; 9404.30.8000 Ms. Sandra Liss Friedman Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: Classification of goods described as under-carry baskets, leg covers, rain covers, and buntings Dear Ms. Friedman: This ruling letter is (1) in reference to New York Ruling Letter (NYRL) 825915 of December 9, 1987, sent to you from our New York office and (2) in response to your request of July 11, 1988, on behalf of Combi Industries, Inc., both of which concern classification under the Hamonized Tariff Schedule of the United States Annotated (HTSUSA), for goods described as under-carry baskets, leg covers, rain covers, and buntings. Samples were submitted for examination. FACTS: The submitted samples may be described as follows: UNDER-CARRY BASKET. This article is a basket approximately 12" x 12" x 12" in size. The sides consist of a raschel-knit net fabric. The bottom edge has a rigid piece of material between an external layer of plastic and an internal covering of woven textile fabric. The top portion has a two-inch double layer of woven textile fabric on three sides and a single layer in the front. LEG COVER. This article is a bag-shaped piece of woven textile fabric. It is approximately 15" x 12" x 4" in size. RAIN COVER. This article is hood-shaped and consists of pieces of opaque and clear plastic sewn together as a single piece. BUNTING. This article is a hooded, snug-fitting sleeping bag for children. It consists of a water-repellent nylon shell -2- with a thermal lining of acetate pile and an inner lining of urethane. In NYRL 825915, all of the above-described goods were classified as "parts of baby carriages" under subheading 8715 of the HTSUSA. Upon further review, however, it has been determined that all the goods were misclassified in NYRL 825915: The goods are not classified under heading 8715 but rather are properly classified under the headings set forth below for the reasons discussed therein. ISSUE: Whether the above-described goods are classified as "parts of baby carriages" under heading 8715 of the HTSUSA or classified as other types of goods under other headings of the HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." Subheading 8715, HTSUSA, provides only for "baby carriages and parts thereof" and not also for "accessories." Explanatory Note 87.15 states, in part, that heading 8715 covers "[p]arts of...[baby carriages]..., provided the parts...[are] identifiable as being suitable for use solely or principally with...[baby] carriages.... Parts of heading [8715] include: (1) [b]odywork for mounting on chassis, including the removable type of perambulator bodies which can be used as cradles[;] (2) [c]hassis and parts thereof[;] [and] (3) [w]heels (whether or not fitted with their tyres) and parts thereof." By implication through the lack of a provision for "accessories" in heading 8715 and an illustrative listing of "parts" included in the Explanatory Notes to heading 8715 which lists items that are both integral and necessary for the operation and purpose and construction of baby carrriages, only those items which are "essential" to the operation and purpose and construction of baby carriages are to be considered "parts" for baby carriages under heading 8715. Baby carriages operate and function without inclusion or use of any of the above-described goods. Therefore, none of those items is integral or necessary for the operation or purpose or construction of baby carriages. Moreover, none of those items is suitable for use solely or principally with baby carriages (as -3- baskets, leg covers, rain covers, and buntings have uses other than with baby carriages). In light of the above, the above- described goods must be classified under a heading other than heading 8715. In your letter, you cite several case decisions which you contend support your position that the goods should be classified as "parts of baby carriages" under heading 8715 of the HTSUSA. Please be advised that the cited cases involve the interpretation of the Tariff Schedules of the United States (TSUS) and not the HTUSUA--which is the schedule currently in force. Therefore, the cited cases are not precedent or authority for the schedule under which the above-described goods are to be classified. Even if the cited cases had precedential or authoritative value for determining classification under the HTSUSA, they would be inappropriate precedent or authority in support of your arguments because the under-carry baskets, leg covers, rain covers, and buntings do not contribute to the "safe and efficient operation of the stroller" as that rule of law is set forth in the cited cases. HOLDING: UNDER-CARRY BASKETS. The goods described as "under-carry baskets" are classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles...other: other: other and dutiable at the rate of 7 percent ad valorem. LEG COVERS. The goods described as "leg covers" are classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles...other: other: other and dutiable at the rate of 7 percent ad valorem. RAIN COVERS. The goods described as "rain covers" are classified under subheading 3926.90.9050, HTSUSA, which provides for other articles of plastics...other: other: other and dutiable at the rate of 5.3 percent ad valorem. -4- BUNTINGS. The goods described as "buntings" are classified under subheading 9404.30.8000, HTSUSA, which provides for mattress supports...sleeping bags: other and dutiable at the rate of 9 percent ad valorem. NYRL 825915 is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division